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Percentage of delinquent money
Last update date December 22, 2023
Due to the revision of the Local Tax Law, the dunning of non-tax income in Yokohama City and the ordinance on collection of arrearages, the ratio of arrearages for public debt will be determined every year from 2014.
The percentage of arrearages applicable during 2024 is as follows:
（１） 8.7% per year = exceptional standard ratio + 7.3% per year (* However, up to 14.6% per year)
（２） 2.4% per year = exceptional standard ratio + 1.0% per year (* However, up to 7.3% per year)
※Extraordinary base ratio…Percentage announced by the Minister of Finance as a percentage obtained by dividing the sum of the average interest rate of new short-term lending commitments of banks in each month from September of the previous year to August of the previous year (PDF: 21KB) (Every year, announced by November 30 of the previous year of each year.)
[Reference]
The percentage of arrearages applicable during 2023 is as follows:
（１） 8.7% per year = exceptional standard ratio + 7.3% per year (* However, up to 14.6% per year)
（２） 2.4% per year = exceptional standard ratio + 1.0% per year (* However, up to 7.3% per year)
※Please refer to the table below for the application of the ratios (1) and (2) during 2024 and 2023.
| Major receivables | Applicable regulations | Percentage of arrearages | Date of the arrearages | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| before 2013 | During 2014 | During FY2015/28 | During 2017 | Years 30/31 (Reiwa Gen) Year | During 2020 | During 2021 | During 2022 | During 2023 | During 2024 | |||
| City tax (Reference) Page of city tax | Local Tax Law, Yokohama City Tax Ordinance | Within one month after the deadline →Different from year to year More than one month after the deadline →14.6% per year | Within one month after the deadline | Within one month after the deadline →2.8% per year More than one month after the deadline →9.1% per year | Within one month after the deadline →2.7% per year More than one month after the deadline →9.0% per year | Within one month after the deadline →2.6% per year More than one month after the deadline →8.9% per year | Within one month after the deadline | Within one month after the deadline | Within one month after the deadline | Within one month after the deadline | Within one month after the deadline | The day after the deadline |
| Medical insurance premiums for seniors | Yokohama City Ordinance on Medical Care for Elderly Senior Citizens | |||||||||||
| National Health Insurance premium | Yokohama National Health Insurance Ordinance | 14.6% per year | 9.2% per year | 9.1% per year | 9.0% per year | 8.9% per year | 8.9% per year | 8.8% per year | 8.7% per year | 8.7% per year | 8.7% per year | The day after the designated deadline for the dunning letter |
| Long-term Care Insurance Premium, childcare fees, etc. | Ordinance on dunning of non-tax income in Yokohama City and collection of arrearages | |||||||||||
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For inquiries to this page
Finance Bureau head tax department collection measures section
Phone: 045-671-2255
Phone: 045-671-2255
Fax: 045-641-2775
Email address: za-chosyu@city.yokohama.jp
Page ID: 824-228-702
