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About payment of city tax

About payment of city tax

City tax fund transfer (page of yokohama city tax)

Tax payment certificate 

  

About payment of city tax

Payment method

 

●We put with payment notice

 It is method to have you put with payment notice which is already sent at financial institution (bank, Japan Post Bank) and convenience store.

 In the concrete payment place, please see financial institutions appearing in tax payment letter of advice and reminder.

 

●Fund transfer

 We have you file in financial institution (bank, Japan Post Bank) and are method to have you put in direct debit on day of deadline of the delivery.

 

●Page (Pay-easy) payment
 We started city tax electron storing (page storing) that payment of city tax with PC, cell-phone was enabled using ATM (ATM such as convenience stores is excluded) and the Internet of financial institution from April, 2013 to plan improvement of convenience of one where city tax was paid in Yokohama-shi.


For more details, please see this (page of yokohama city tax).
 

Deadline of the delivery

 

 Deadline of the delivery is set to tax each. Please put by each deadline of the delivery.

 In addition, it may cost arrearages when it is past deadline of the delivery.

 About deadline of the delivery → City tax deadline calendar (page of yokohama city tax)

 

 

Payment after deadline of the delivery

 

 It is one which you can use until the end of May (at convenience store the end of April of the next year) of the next year even if it is original, and deadline of the delivery passes as for the payment notice (we enclose in tax payment letter of advice) which I sent of the year, and please put at financial institution, convenience store nearby.

 You cannot pay with payment notice you have in financial institution, and please connect with ward office.

 In addition, when it costs arrearages, you have you pay at the same time, or please put with arrearages payment notice to send later.

 

 

Reissue of payment notice

 

 You have lost payment notice or fund transfer was not possible for insufficient funds, and please connect with ward office when payment notice is newly necessary. We reissue. → Reference

※ Reissue payment notice is not available at convenience store.

 

 

When we are behind with city tax

 

 Depending on periods from the next day of deadline of the delivery to day to put, it costs arrearages (interest to have been late).
 In addition, we may receive disposition for failure to pay taxes such as seizure of property when we keep being behind.

 

 

When city tax is not paid

 

 We receive disaster, and postponement and reduction of the tax payment or exemption may be received by disease or unemployment when the tax payment is difficult.

 Please consult with Tax Division window of ward office early. → Reference

 

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The collection of nonpayment city tax

 

Equitableness of tax

 

●City tax has all of you bear expense to perform various business of cities such as the welfare or education depending on the situation of income and assets fairly.

●Deadline of the delivery is set to city tax each and will pay by the deadline of the delivery.

Deadline calendar

●Priority is fixed for the collection of city tax for the other personal debt right (loan), and authority to be able to do forcible execution (disposition for failure to pay taxes) such as seizure is detected without stopping at court.

  

Arrearages

●Arrearages are collected when we do not have you pay city tax by deadline of the delivery.

●Amount of money of arrearages is calculated at "rate that we accepted during period of the amount of a tax X next".

Until December 31, 2013
  (1) Period ... exception standard ratios (in 4.3% a year of 2013) from the next day of deadline of the delivery to day passing in January
  (2) Passed in one month; after that                ・・ ・ 14.6% a year

After January 1, 2014
  (1) Ratio (in 2.8% a year of 2016.that added 1% a year to ... exception standard ratio during periods from the next day of deadline of the delivery to day that passed in January 2.7% a year of 2017. In 2.6% a year of 2018.)
  (2) Passed in one month; after that                ・Ratio (in 9.1% a year of 2016.that added 7.3% a year to ・ ・ exception standard ratio 9.0% a year of 2017. In 8.9% a year of 2018.)


*Exception standard ratio
●Until December 31, 2013
 Ratio that added 4% a year to standard discount of trade bill at passing on November 30 of the last year of each age.
●After January 1, 2014
 Ratio that we added 1% a year to comparatively that the Minister of Finance notifies as ratio of average of agreed interest rate in the previous year by December 15 in the last year in each year in new short term of domestic Bank in until September from October of the year of each age before last.

Consultation of payment

●When there are special circumstances having difficulty in tax payment by circumstances such as disaster, disease, unemployment, the abolition of business or remarkable loss, please consult about document that living conditions such as the income details understand after bringing early.

●When it is unavoidable, we accept consultation about payment method including division payment.

●When the tax payment is left just because of difficulty, we will perform disposition for failure to pay taxes.

  

About disposition for failure to pay taxes

 

●We send reminder from Tax Payment Section when it passes in approximately 30 days from deadline of the delivery.

●When "we reckon from day when we issued reminder and do not pay 10th fully in Local Tax Law Article 331 by day that passed," it is said, "you must seize property". 

●After having sent reminder in Yokohama-shi, it promotes payment with notification books more.

 

●Still when there is not payment, we investigate property by the examination of question right based on rule of national tax collection method Article 141 and kanka does seizure forcibly and will allot the property for city tax.

●By search (raids such as homes), we may seize property.

 

Seizure according to property, specific example of kanka

 

Real estate

 

・We register seizure in register and notify mortgagees of seizure.

・Disposal such as buying and selling of real estate which caught seizure is limited.

・We perform tax sale and allot to city tax.

Deposit, savings

 

・We allot deposit, savings which we seized to city tax particularly.

 

Salary (salary, bonus, pension )

 

・We allot amount of money except seizure prohibition sum based on law to city tax from salary, pension particularly from giver.  

Life insurance

 

・We cancel life insurance contract and allot money of return to city tax.

 

Accounts receivable

 

・It is not received payment of seized accounts receivable.

・By the collection from person of payment, we allot to city tax.

Noble metals

 

・We seize property such as noble metal, brand-name products, curios and objects of art, car, thin-screen TV and sell by Internet auction and allot to city tax.

 

 

Common question and the answer

 The tax payment when we moved to other municipalities

We were transferred from Q Tsuzuki Ward  , but how does tax turn out?

 

Please pay tax levied in A Tsuzuki Ward   to Tsuzuki Ward  . For example, the system is such that the municipalities having address on January 1 perform taxation, the collection based on income in the last year as for city prefectural tax.

 Taxpayer of main items of taxation

 Person who has address as of city prefectural tax ..., January 1

 Land as of property tax ... January 1, owner (registration holder of a title deed) of house

 Owner of light motor vehicles as of light motor vehicles ..., April 1

 

 Junk cars of light motor vehicles

We had Q motorcycle stolen (it became unusable in accident).

 

At first A, please submit junk car notice to ward office. We are imposed on jo ranainikakawarazu, owner who ride motorcycle if there is not report. Please contact light motor vehicles tax (keijidosha-zei) person in charge for detailed procedure of junk car.

 

 Payment after time limit

Payment period of payment notice that Q payment period was appointed has passed.

 

As you may pay when A payment period passes, please contact person in charge.

 

 Arrearages

Q notification book arrived, but arrearages have been caused while we left unattended. There was not telephone communication, but is it necessary to pay?

 

A arrearages are added from the next day of deadline of the delivery by rule of law. Because you are collected regardless of whether there is telephone communication, please pay whether you looked at notification book.

 

We pay separately

Though we kept Q division payment, reminder arrived. Arrearages seem to be caused, too.

 

It is established in the city tax regulations that we send within 30 days when deadline of the delivery passes as for A reminder and is not paid fully. Because it is legal requirement of disposition for failure to pay taxes, in the case of some payment, it is sent. As you are added even if we are paying arrearages in installments, please pay.

 

 

 

 

 

 

 

 

Reference

Thing about payment, fund transfer of city tax

Tax Division Tax Receipt Section

The third floor of the ward office 35th window

Telephone: 045-948-2285 - 2289 FAX: 045-948-2277

 

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