Here's the text.
Business tax
Last Updated December 13, 2024
Business tax is a purpose tax established to cover the costs required for the improvement and improvement of the urban environment in large cities. Taxes are levied in cities of a certain size or more (population of 300,000 or more), including Yokohama City. “Guide to Office Tax”
Please see this page about extension of deadlines such as report of city tax pertaining to 2024 Noto Peninsula earthquake, payment.
Please use a convenient electronic filing to submit a tax return.
Please use the eLTAX electronic filing service that is easy and convenient for filing business tax. It is also possible to file with an Excel file or PDF file attached. As for the details about electronic report of city tax, please see page of "electronic report of city tax".
In the case of mailing, please send a declaration stating required items to the taxation section of Finance Bureau where you submit it.
Submission of office tax declarations, etc.
Corporate Taxation Division, Corporate Taxation Division, Yokohama City Finance Bureau
〒231-8312 Sangyo Boeki Cebter Bldg. Building 5F, 2-2 Yamashitacho, Naka-ku, Yokohama
Telephone 045-671-4491
Please see page of "style, guide (thing about establishment tax)" about how to make report, downloading of report.
Office tax Q&A
Please refer to the “Business Tax Q & A” page for details of business tax frequently asked.
Overview of Office Taxes
| Category | Asset allocation | Employee Discount |
|---|---|---|
| Taxable | Businesses conducted by corporations or individuals at offices, offices, etc. (offices, stores, factories, etc.) | |
| Taxpayers | Corporations or individuals conducting business in offices, offices, etc. (offices, stores, factories, etc.) | |
| Tax standard | Total floor area of office houses used for offices and offices | Total employee salary paid to employees of business establishments, etc. during the calculation period of the tax standard |
| Calculation method and tax rate | 600 yen per m2 | 0.25/100 of the total employee salary |
| Tax exemption point | Total city office floor area (excluding tax-exempt portion) 1,000m2 or less※ | Total number of employees in the city (excluding those related to tax exemption) 100 or less※ |
| Reporting destination | Corporate Taxation Division, Corporate Taxation Division, Finance Bureau | |
| Deadline payment deadline | ・Corporate…Within 2 months from the end of the fiscal year, individuals…Until March 15 of the following year | |
※Ordinance declaration
Even if the tax exemption point is below the tax exemption point, if the floor area of the office is more than 700 m2 or the number of employees is more than 700 m2 as of the last day of the calculation period of the tax standard, you must declare the required items on the declaration form (no payment is required). Declaration Forms and Payment Forms
Flow of declaration of office tax
New establishment and abolition declaration
If you have newly established or abolished offices in Yokohama City, please submit a new establishment or abolition report to the Finance Bureau Corporate Taxation Division Office Tax Section. New establishment and abolition declaration
Loan declaration
If you are lending a business house to a taxpayer of business tax, within one month from the date of the loan, please submit a declaration stating the floor area of the business house and other required items to the Finance Bureau Corporate Taxation Division Business Tax Section. Loan declaration
Reduction and exemption of establishment tax due to disaster (house damage due to disaster)
If it is recognized that the business that was being conducted in the business house has been suspended for more than 15 days due to the damage of the business house due to the disaster, the floor area equivalent to the business house used for the business that was suspended may be reduced or exempted depending on the period of suspension of the business. As for the details, please see about reduction of establishment tax by disaster (PDF: 93KB). Application for reduction of taxes
※Disasters are caused by natural disasters such as earthquakes, storms and floods, lightning strikes, and avalanches.
Where to submit the declaration
Submission of office tax declarations, etc.
Corporate Taxation Division, Corporate Taxation Division, Yokohama City Finance Bureau
〒231-8312 Sangyo Boeki Cebter Bldg. Building 5F, 2-2 Yamashitacho, Naka-ku, Yokohama
Telephone 045-671-4491
※The Corporate Taxation Division moved to the Sangyo Boeki Cebter Bldg. Building (2 Yamashitacho, Naka-ku) on December 14, 2020. In addition, there is no private parking lot where the parking fee is reduced.
Income and Use of Office Taxes
Looking at the 2024 budget of Yokohama City, the amount of business tax revenue in 2024 was 19.4 billion yen (budget amount), and the amount of business tax revenue was for maintenance projects such as educational facilities, subways, rivers and waterways. It has been allocated to
Related link
・Office tax Q&A
・Application forms and guides (related to business tax)
・Electronic tax return of city tax (please use convenient electronic tax return for establishment tax.)
You may need a separate PDF reader to open a PDF file.
If you do not have it, you can download it free of charge from Adobe.
To download Adobe Acrobat Reader DC
Inquiries to this page
Corporate Taxation Division, General Tax Department, Finance Bureau
Telephone: 045-671-4491
Telephone: 045-671-4491
Fax: 045-210-0481
Email address: za-jigyousho@city.yokohama.lg.jp
Page ID: 739-585-874
