- Top menu|Search
Finance Bureau Chikara part
Page of Finance Bureau Chikara part yokohama city tax
Photograph of bay bridge
Search method  

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


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

 Tax rate of city tobacco tax and prefecture tobacco tax to affect old third grade quality from April 1, 2016 is raised by revision of Local Tax Law.
(provisional measure is lectured on from the viewpoint of violent change relaxation and we divide into four phases by April 1, 2019 from April 1, 2016 and are carried out.)

Production cigarette (except old third grade product)

DivisionItems of taxationTax rate (per 1,000)The increase and decrease per one
Until March 31, 2013 From April 1, 2013 The increase and decrease
Local rates
City tobacco tax
4,618 yen
5,262 yen
644 yen
0.644 Japanese yen
Prefecture tobacco tax
1,504 yen
860 yen
△644 yen
△0.644 Japanese yen
National tax
Tobacco tax
5,302 yen
5,302 yen
Cigarette special tax
820 yen
820 yen
The total
12,244 yen
12,244 yen

Cigarette of old third grade product
(note) cigarette of old third grade product means covering with paper cigarette of 6 next brands.
(1) Young leave (2) echo (3) shinsei (4) Golden bat (except box) (5) uruma (6) violet

DivisionItems of taxationTax rate (per 1,000)The amount of increase per one
Until March 31, 2017 From April 1, 2017 The amount of increase
Local rates
City tobacco tax
2,925 yen
3,355 yen
430 yen
0.430 Japanese yen
Prefecture tobacco tax
481 yen
551 yen
70 yen
0.070 Japanese yen
National tax
Tobacco tax
2,950 yen
3,383 yen
433 yen
0.433 Japanese yen
Cigarette special tax
456 yen
523 yen
67 yen
0.067 Japanese yen
The total
6,812 yen
7,812 yen
1,000 yen
1.000 Japanese yen

<reference> One cigarette (with 20, 440 yen) [from April 1, 2016] 
 


●About holdings product taxation

 Exception tax rate to affect old third grade quality (note) of tobacco tax from April 1, 2016 is abolished, and tax rate will be raised by revision of this tobacco tax-related laws and ordinances.
 When distributors (retail distributor, wholesale distributor and authorized distributor) of cigarette possess more than 5000 cigarettes (old third grade product) for sale in total in store (office), warehouse, home as of 0:00 a.m. on April 1, 2017, with this, taxation of tobacco tax equivalent to for increase of tax rate about the cigarette (old third grade product) to possess is performed. "Holdings product taxation" means this.

 Toward the distributors of cigarette, we send report, payment notice in cooperation with taxation office and prefectural tax office.
(note) old third grade product of tobacco tax means 6 brands of young leave, echo, shinsei, Golden bat, uruma and violet.

・Method of report
 And, about summary of holdings product taxation, "guide of holdings product taxation report of tobacco tax" that the National Tax Agency makes look at "Q&A" (369KB) (2,099KB).
 In addition, please fill out by copying as report paper becomes quadruplication for for metropolis and districts presentation for taxation office presentation for filer reserve and municipality presentation 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.
(note) report accepts presentation by mail. I would like sending to the district tax office.

・Deadline for report
 It
is Monday, May 1, 2017.
 Please declare to office or the district tax office of farm without separating as it becomes quadruplication.

・Deadline of the delivery
 It
is Monday, October 2, 2017.
 As there are approximately five months by deadline of the delivery from deadline for presentation of report, please be careful not to come to forget deadline of the delivery.
 Using payment notice which accepted division of tobacco tax of country, prefecture tobacco tax and city tobacco tax, I would like payment by method determined by each.

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 environmental sanitation of city, maintenance such as firefighting facilities 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.

Downloading such as bath tax reports from this
◎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 27, Heisei fiscal budget of Yokohama-shi.
◆Amount of 2016 bath tax income 84 million yen (the amount of budget)
Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Other city taxes
Yokohama-shi Finance Bureau Chikara 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: February 09, 2017
©2017-2017 City of Yokohama. All rights reserved.