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

Office 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 office tax" downloading from this

DivisionAsset percentEmployee percent
Taxpayer
Corporations performing business in (office, store, factory) such as offices or individual
Standard of assessment
Office 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 offices 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 office floor space of city are less than 1,000m2, we are not taxed.
When the number of the employees such as offices in the city is less than 100, we are not taxed.
Report
Financial Leading court lady tax part corporation taxation section office 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 the present situation on the last day of calculation period of standard of assessment, office 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
※Office 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 offices in Yokohama-shi or you abolish, please submit new abolition reports such as offices to Finance Bureau corporation taxation section office 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 office concerned within January from day when one loaning house for office to taxpayer of office tax would perform the loan to Finance Bureau corporation taxation section office 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 office tax ※Office moved on Monday, August 19, 2013. ⇒In detail (Portable Document Format 160KB)
Yokohama-shi finance Leading court lady tax part corporation taxation section office tax charge
〒The ninth floor of 231-8312 2-22, Masagocho, Naka-ku, Yokohama-shi Kannai Chuo Building
Telephone 045-671-4491

◎Income and application of office tax
The amount of income of office tax is allotted for maintenance business such as educational facility, subway, river, waterway when we see with 29, Heisei fiscal budget of Yokohama-shi.

◆Amount of 2017 office yield of taxes 18,100 million yen (the amount of budget)

Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Office tax
Yokohama-shi finance Leading court lady tax part corporation taxation section office tax charge - telephone: 045-671-4491 - FAX: 045-210-0481
Email: za-jigyousho@city.yokohama.jp
Making day: April 01, 2017 The last update date: November 02, 2017
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