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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Establishment tax

Establishment tax is object tax that was established to allot for expense required for maintenance of city environment in big city and improvement. Including Yokohama-shi, we are taxed more than constant scale in city of (more than a population of 300,000 people). 
"Guide of establishment tax" downloading from this

DivisionAsset percentEmployee percent
Taxpayer
Corporations performing business in (office, store, factory) such as establishments or individual
Standard of assessment
Establishment floor space as of the last day of calculation period (when we meet individual for fiscal year when it is in corporation during periods from January 1 in the year to December 31) of standard of assessment
Employee payroll that was paid to employees such as establishments during calculation period of standard of assessment
The amount of a tax calculation method and tax rate
It is 600 yen per 1m2
0.25-100ths of salary payment
Tax exemption limit
When the totals of establishment floor space of city are less than 1,000m2, we are not taxed.
When the number of the employees such as establishments in the city is less than 100, we are not taxed.
Report
Finance Bureau Chikara part corporation taxation section establishment tax charge
Report payment time limit
●Corporation…It is less than two months from day of the end for fiscal year ●Individual…Until March 15 of the next year
※Even if tax exemption limit is less than, we list required items in report, and, in current state of affairs of the last day of calculation period of standard of assessment, establishment floor space, please report 700m2 when super or the number of the employees is more than 70 (we do not need payment).
Report, downloading of payment notice from this
※Establishment tax which worked for new enlargement was abolished with for taxation for new construction carried out by March 31, 2003 or enlargement.
※When you found establishments in Yokohama-shi or you abolish, please submit new abolition reports such as establishments to Finance Bureau corporation taxation section establishment tax charge. Downloading of new establishment, abolition report from this   
※Please submit report which listed floor space or other required items of house for the establishment concerned within January from day when one loaning house for establishment to taxpayer of establishment tax would perform the loan to Finance Bureau corporation taxation section establishment tax charge. Loan report, downloading of guide of loan report from this
◎Tax-free range of employee percent was changed in 2005 by taxation system revision. Know a lot (is applied to personal age to start after for fiscal year of corporation starting after April 1, 2006 and the same day about for.); from this

◎Presentation such as reports of establishment tax ※On Monday, August 19, 2013, office moved. ⇒In detail (Portable Document Format 160KB)
Yokohama-shi Finance Bureau Chikara part corporation taxation section establishment tax charge
〒231-8312 2-22, Masagocho, Naka-ku, Yokohama-shi Kannai Chuo Building the ninth floor
Telephone 045-671-4491

◎Income and application of establishment tax
The amount of income of establishment tax is allotted for maintenance business such as educational facility, subway, river, waterway when we see with 27, Heisei fiscal budget of Yokohama-shi.

◆Amount of 2015 establishment yield of taxes 17,800 million yen (the amount of budget)

Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Establishment tax
Yokohama-shi Finance Bureau Chikara part corporation taxation section establishment tax charge - telephone: 045-671-4491 - FAX: 045-210-0481
Email: za-jigyousho@city.yokohama.jp
Making day: January 06, 2016 The last update date: January 06, 2016
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