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Bath tax
Last update date April 1, 2024
What is bath tax?
It is a purpose tax set up to cover expenses required for maintenance of environmental sanitation facilities, firefighting facilities, etc. of the city and promotion of sightseeing.
Tax rate
It is 100 yen per person per day for bathers at the spa bath.
About collection and declaration of bath tax
About collection of bath tax, it is stipulated to collect by special collection.
(Special collection means that managers of hot springs and spa baths collect users with fees for facility use and pay the collected taxes to the city.)
The person who is obliged to collect the bathing tax is the owner of the spa bath. The obligations of the person with special collection obligations are as follows.
・Collection of bath tax from bathers
・By the end of each month, submit a payment report stating the number of bathers, the amount of tax collected, and other required items for the previous month to the bath tax charge of the Finance Bureau Corporate Taxation Division and pay the bath tax to the city.
In addition, those who are going to run a spa bath must submit a spa bath management report to the mayor before the start of business (Yokohama City City Tax Ordinance Article 128). This declaration does not have an obligation to immediately collect a bath tax.
In addition, from October 16, 2023 (Monday), electronic filing and electronic payment will be possible. Please use easy and convenient eLTAX when reporting and paying. Please see the eLTAX web page (outside site) for how to do so.
[Reference] Electronic Reporting and Electronic Payment Leaflet (PDF: 874KB)
Tax exemption
The bathing tax is to be levied on bathers in mineral spring baths (hot springs and spa baths), but in Yokohama City, the following bathers are exempt from taxation by ordinance.
City Tax Ordinance | Tax exemption |
---|---|
Article 122(1) | Persons under 12 years of age |
Article 122(2) | Those who take a bath in a communal bath or public bath |
About judgment of bathing fee
Even for hot springs and mineral spring baths that do not involve accommodation facilities, tax is exempt for bathing activities with a bathing fee of 1,400 yen or less (excluding tax).
The judgment of this "bathing fee is 1,400 yen or less (excluding tax)" is as follows.
Fee type | Judgment method |
---|---|
Towel fee | If a towel fee is required, it will be determined by the towel set fee. |
Discount rates, etc. | If discounts or extra fees are set based on conditions such as age, gender, day of the week, time of day, etc., each fee will be determined. |
Enrollment fees, etc. | Enrollment fee, renewal fee, and fee are not included in the bathing fee. |
A spa bath | For mineral spring baths attached to recreational facilities, etc., the bathing fee in the breakdown of the usage fee will be investigated and determined based on the bathing fee. |
※Please contact the Corporate Taxation Division if you are unsure about making a decision due to the monthly fee system.
Income and usage of bath tax
Looking at the 2024 budget of Yokohama City, the amount of income of bathing tax is allocated to maintenance such as firefighting facilities and promotion of sightseeing.
◆Bath tax revenue for FY2024: 70 million yen (budget amount)
Related link
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Inquiries to this page
Corporate Taxation Division, General Tax Department, Finance Bureau
Telephone: 045-671-4481
Telephone: 045-671-4481
Fax: 045-210-0481
Email address: za-houjin@city.yokohama.jp
Page ID: 593-244-331