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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax related information > About some revisions of the city tax regulations with the enforcement such as the temporary exception methods of local rates
About some revisions of the city tax regulations with the enforcement such as the temporary exception methods of local rates


Some reform bills such as the city tax regulations were approved in City Counsil third ordinary assembly in 2012 and were promulgated on September 25, 2012. In addition, on the approval, incidental opinion was referred.
  

1 revision contents

 

(1) 500 yen raise in tax rate of per capita rate of personal municipal tax
  

   Among restoration, reconstruction contracts with the Great East Japan Earthquake, it was decided to raise standard tax rate of per capita rate of individual municipal tax 500 yen by the exception method only for ten years from 26 in temporariness of local rates that were established to find the resources about emergency disaster prevention, reduce disaster damage business performed in local public entity of the whole country.

  For Motoichi, we work on administrative reform and securing of resources more than before, but raise tax rate of per capita rate of individual municipal tax 500 yen based on purpose of this exception method for temporariness during until 35 from 26 as security of necessary resources is demanded to go ahead through community development protecting civic relief, security, and to perform earthquake disaster measures to build Yokohama that we can live for for the future steadily. (in addition, raised 500 yen between the same periods about personal prefectural tax.)

   ■ The grounds text

    It is law Article 2 Clause 2 about exception in temporariness of local rates to modify securing of resources necessary for measure for disaster prevention that local public entity carries out about revival from the Great East Japan Earthquake

    ■ Application

     From 2014 to 2023 (from June, 2014 to May, 2024)

 

(2) The abolition of Retirement income 10% tax credit 

     It would be abolished about Retirement income 10% of personal residence tax tax credit measures permanently in 2011 by taxation system revision, but it was decided to do with resources of emergency disaster prevention, reduce disaster damage business performed about for in (1) and in total local public entity of the whole country for house for increased income by this abolition, ten years until 2022.

    ■ Application

         From separation pay paid after January 1, 2013 (lasting measures)

    Calculation method of personal residence tax to affect Retirement income


  

The purpose for which money is spent and way of thinking of two yield of taxes

 

(1) Way of thinking of country: Scheme in tax finance to earthquake disaster measures that the local governments of the whole country work on

  When each local governments of the whole country were urgent, and they carried out disaster prevention, reduce disaster damage business during intensive revival periods from 2011 to 27, as measures in necessary tax finance, country established "law (the H23 .12.2 promulgation) about temporariness exception of local rates to modify security of resources which were necessary for measure for disaster prevention that local public entity carried out about revival from the Great East Japan Earthquake", and they prepared for the next scheme.


    Way of thinking of country

 

 

 (2) Way of thinking of Motoichi: We utilize scheme in tax finance that country prepared for to the maximum

   Approximately 900 million yen, the Retirement income 10% tax credit abolition estimate to be approximately 300 million yen, total approximately 1,200 million yen, and tax rate increase of per capita rate anticipates the yield of taxes with this regulations revision in the single year on the basis of the flat year when it is approximately 12 billion yen in ten years.  This increased income conjugates to repayment resources of business that we can allot local bond (urgent disaster prevention, reduce disaster damage industrial bonds) taken a step in particular in country to.

 Income possibility according to the year

■ Way of thinking (as of September, 2012 anticipate) of resources utilization
Way of thinking of resources utilization

 

■ About the amount of operating cost financial statements and resources which earthquake disaster measures cost

 Earthquake disasters measures operating cost from 24 to 27 was 83,200 million yen.

For these resources, we introduced public funds positively and utilized municipal bond 13,100 million yen while securing fiscal discipline.

 In inflection of municipal bond, we made use of scheme in tax finance that country prepared for as follows to the maximum.

・ Issuance of "urgent disaster prevention, reduce disaster damage industrial bonds"

・ The yield of taxes by per capita rate 500 yen increases of personal municipal tax conjugates to repayment resources of business that we can allot "urgent disaster prevention, reduce disaster damage industrial bonds" to

  Operating cost possibility


 ■ Reference

 Financial statements of earthquake disaster measures business that we arranged with earthquake disaster measures business (H24 - H27) H24 fiscal budget

 About earthquake disaster measures business in 24 original budget

 Laws and ordinances concerned

 Ministry of Internal Affairs and Communications homepage 

 


 

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Yokohama-shi Finance Bureau Chikara part taxation system section - telephone: 045-671-2252 - FAX: 045-641-2775

Email: za-zeisei@city.yokohama.jp

Yokohama-shi Finance Bureau financial department financial section - telephone: 045-671-2231 - FAX: 045-664-7185

Email: za-zaisei@city.yokohama.jp

Making day: September 21, 2016 The last update date: September 20, 2016
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