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City tobacco tax

 City tobacco tax reports monthly sale share to Finance Bureau corporation taxation section City tobacco tax charge for tax to suffer from JAPAN TOBACCO INC., identification distributor or wholesale distributor for production cigarette which manufacturer (JAPAN TOBACCO INC.) of cigarette, authorized distributor (person handling the import of foreign cigarettes) or wholesale distributor sold to cigarette retail distributor in the city by the last day in the next month and puts in Finance Bureau tax payment management section.

●Tax rate

Production cigarette (except covering with paper cigarette of old third grade product)

Conduct period Tax rate (per 1,000) of production cigarette
Local rates National tax The total
City tobacco tax Prefecture tobacco tax Tobacco tax Cigarette special tax
  Until September 30, 2018  5,262 yen 860 yen 5,302 yen 820 yen 12,244 yen
  From October 1, 2018  5,692 yen 930 yen 5,802 yen 820 yen 13,244 yen
  From October 1, 2020  6,122 yen 1,000 yen 6,302 yen 820 yen 14,244 yen
  From October 1, 2021  6,552 yen 1,070 yen 6,802 yen 820 yen 15,244 yen

 We divide into three phases from October 1, 2018, and tax rate of tobacco tax is raised by 2018 taxation system revision.

Covering with paper cigarette of old third grade product
※1

Conduct period Tax rate (per 1,000) of covering with paper cigarette of old third grade product
Local rates National tax The total
City tobacco tax Prefecture tobacco tax Tobacco tax Cigarette special tax
From April 1, 2016 2,925 yen 481 yen 2,950 yen 456 yen 6,812 yen
From April 1, 2017 3,355 yen 551 yen 3,383 yen 523 yen 7,812 yen
From April 1, 2018 4,000 yen 656 yen 4,032 yen 624 yen 9,312 yen
From October 1, 2019 ※2 5,692 yen 930 yen 5,802 yen 820 yen 13,244 yen
 
 We divide into four phases from April 1, 2016, and tax rate of covering with paper cigarette of old third grade product is raised by 2015 taxation system revision.
 In addition, tax rate after October 1, 2019 becomes tax rate that is the same as production cigarette except old third grade product.
※Covering with paper cigarette of 1 old third grade product means "young leave" "echo" "shinsei" "Golden bat" (except box) "uruma" "violet".
※Raise in tax rate that we were going to carry out on April 1, 2019 was postponed on October 1, 2019 in 2 2018 by taxation system revision.


<reference> Breakdown of tobacco tax 


●About holdings product taxation

 With raise in tax rate of tobacco tax, tobacco tax equivalent to for raise in tax rate is taxed about covering with paper cigarette which distributor of cigarette possesses. "Holdings product taxation" means this.

 Toward the distributors of cigarette, we send report, payment notice in cooperation with taxation office and prefectural tax office.
 As report paper becomes quadruplication for for metropolis and districts presentation for taxation office presentation for filer reserve and municipality presentation, please fill out by copying without separating.
 In addition, it is not necessary to have you submit to Kanagawa, Yokohama-shi and each as we accept report in a lump in office or the district tax office of farm.
 In addition, report accepts presentation by mail. I would like sending to the district tax office.

Have a lot on holdings product taxation; (move to homepage of the National Tax Agency.)

Bath tax

 It is object tax that was established to allot for expense to need for promotion of maintenance such as environmental hygiene facility of city, firefighting facility and sightseeing. For taking a bath visitor of mineral spring bathhouse, it costs 100 yen in 1st per person. Managers of bathhouse receive this from taking a bath visitor and report to Finance Bureau corporation taxation section bath tax charge in a mass in the next month and put in Finance Bureau tax payment management section.

◎Income and application of bath tax……
The amount of income of bath tax is allotted for promotion of maintenance such as firefighting facilities and sightseeing when we see with 30, Heisei fiscal budget of Yokohama-shi.
◆2018 bath tax net income sum 80 million yen with possibility
Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Other city taxes
Yokohama-shi finance Leading court lady tax part corporation taxation section - telephone: 045-671-4481 - FAX: 045-210-0481
Email: za-houjin@city.yokohama.jp
Making day: February 09, 2017 The last update date: August 07, 2018
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