（1）If you retire or leave during the period from June to December 1995, you may apply to your employer to have the uncollected portion of the resident's tax withheld in a lump sum from your salary or retirement allowance, and have it paid to the ward office concerned.
If you do not request your employer to do so, the ward office will send a notice of tax payment due (with payment form(s) attached), and you are required to pay the tax in person, either in cash or by check before the due date for payment. (For further datails, see Notes 1 and 2.)
（2）If you retire or leave during or after January in the coming year (1996) you are required to pay the uncollected portion of the resident's tax in a lump sum from your salary or retirement allowance, regardless of whether you have applied to pay the uncollected portion of tax in a lump sum or not.
If you expect to leave Japan on-or after January 2, 1996, it also should be noted that you are liable for the payment of the resident's tax for fiscal 1996, (For further details, see "1" and Notes 1 and 2.)
Note 1: If you cannot pay your resident's tax in person before you leave Japan, you are required to designate a proxy for tax payment (a person who acts on your behalf in making the tax payment) and notify the municipal tax section of the ward office concerned of the name, address and telephone of the proxy.
Note 2: If you have to leave Japan before you receive a notice of tax payment due form the ward office, you are required to pay the tax according to the procedures provided for in such cases. Please consult the staff of the municipal tax section of your ward office concerning the procedures involved.
（3） For further details and information concerning the taxation system and tax payment procedures, please consult the staff of the municipal tax section of your local ward office.
If you do not speak Japanese, please have a person who speaks Japanese accompany you when you visit your local ward office.
