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Bathing tax
Last update date April 1, 2024
What is a bath tax?
It is purpose tax established to cover expense required for maintenance such as environmental sanitation facilities, firefighting facilities of city and promotion of sightseeing.
Tax rate
It is 100 yen per person per day for bathers in mineral spring baths.
About collection and declaration of bath tax
About collection of bath tax, it is stipulated that we collect by special collection.
(Special collection means that the owners of hot springs and spa baths collect the user together with the fee for using the facility, and pay the collected tax to the city.)
The person who is obliged to collect the bathing tax is the owner of the mineral spring bath. The obligations of the special collection duty person are as follows.
・Collecting bath tax from bathers
・By the end of each month, submit a delivery report stating the number of bathers for the previous month, the tax amount collected, and other required items to the Finance Bureau Corporate Taxation Section, and pay the bath tax to the city.
In addition, it is said that person who is going to run mineral spring bath must submit mineral spring bath management report to the mayor by management start (Yokohama-shi city tax regulations Article 128). In addition, this declaration does not impose an obligation to immediately collect a bathing 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 Filing and Electronic Payment Leaflet (PDF: 874KB)
Tax exemption
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 regulations | Eligible tax exemption |
|---|---|
| Article 122(1) | Persons under 12 years of age |
| Article 122(2) | A person who takes a bath in a communal bath or a public bath |
About judgment of bathing fee
Even in hot springs and mineral baths that do not involve accommodation facilities, tax exemptions are exempt from taxation 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.
Charge form | 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 rates are set according to conditions such as age, gender, day of the week, time of day, etc., the respective rates will be determined. |
| Enrollment fees, etc. | Enrollment fees, renewal fees, and fees are not included in the bathing fee. |
Added spa bath | For mineral spring baths attached to recreational facilities, etc., we will investigate the bathing fee in the breakdown of the usage fee and judge it based on the bathing fee. |
※Please contact the Corporate Taxation Division if you are unsure about the fee form such as the monthly fee system.
Revenue and usage of bath tax
Looking at the 2024 budget of Yokohama City, the amount of income from the bath tax is allocated to maintenance such as firefighting facilities and promotion of sightseeing.
◆Bathing tax revenue in FY2024: 70 million yen (budget amount)
Related links
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For inquiries to this page
Finance Bureau, Corporate Taxation Division
Phone: 045-671-4481
Phone: 045-671-4481
Fax: 045-210-0481
Email address: za-houjin@city.yokohama.jp
Page ID: 593-244-331
