Here's the text.
City tobacco tax
Last Updated September 29, 2023
What is City Tobacco Tax?
The city tobacco tax is for manufactured tobacco sold by tobacco manufacturers (Japan Tobacco Inc.), specified distributors (people who handle imports of foreign tobacco) or wholesale distributors to tobacco retailers in the city. , Taxes on Japan Tobacco Inc., specified distributors or wholesale distributors.
Taxpayers
・Manufacturers of manufactured tobacco
・Specified distributors
・Wholesale distributors
(Supplement) Since the retail price of tobacco includes the city tobacco tax, it is the consumer who purchased the tobacco who actually pays the tax.
Tax return and tax payment
The tax amount calculated for tobacco sold by manufacturers of manufactured tobacco in the previous month will be declared and paid by the end of the following month.
In addition, electronic filing and electronic payment by eLTAX will be possible from October 16, 2023 (Monday).
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: 875KB)
Reporting destination
Finance Bureau Corporate Taxation Division, Yokohama City Tobacco Tax
〒231－8316
5th floor of Sangyo Boeki Cebter Bldg. Building, 2 Yamashitacho, Naka-ku, Yokohama
Telephone 045－671－4481
ＦＡＸ 045－210－0481
Reception hours: 8:45 am to 5:15 pm (excluding Saturdays, Sundays and holidays)
Tax calculation method
Number of manufactured tobacco sold, etc. x tax rate
Tax rate
●Tax rate (per 1,000 bottles)
| Implementation period | City tobacco tax |
|---|---|
| From October 1, 2021 | 6,552 yen |
| Tax type | Tax amount |
|---|---|
| City tobacco tax | 131.04 yen (22.6%) |
| Prefectural tobacco tax | 21.40 yen (3.7%) |
| (national) tobacco tax | 136.04 yen (23.5%) |
| Special tobacco tax | 16.40 yen (2.8%) |
| Consumption tax and local consumption tax | 52.73 yen (9.1%) |
| Total tax amount | 357.61 yen (61.7%) |
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: 045-671-4481
Telephone: 045-671-4481
Fax: 045-210-0481
Email address: za-houjin@city.yokohama.jp
Page ID: 138-150-050
