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City tobacco tax
Last update date September 29, 2023
What is the city tobacco tax?
The city tobacco tax is applied to manufactured tobacco sold by tobacco manufacturers (Japan Tobacco Inc.), specified distributors (persons handling foreign tobacco imports) or wholesale distributors to tobacco retailers in the city. , Tax on Japan Tobacco Inc., specified distributors or wholesale distributors.
Taxpayers
・Manufacturer of manufactured tobacco
・Specified distributors
・Wholesale distributors
(Supplement) The tobacco retail price includes the city tobacco tax, so it is the consumer 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 Filing and Electronic Payment Leaflet (PDF: 875KB)
Reporting destination
Yokohama City Finance Bureau Corporate Taxation Division
〒231－8316
Sangyo Boeki Cebter Bldg. Building 5F, 2 Yamashitamachi, Naka-ku, Yokohama
Telephone 045－671－4481
ＦＡＸ 045－210－0481
Reception hours: 8:45 am to 5:15 pm (excluding Saturdays, Sundays and public holidays)
Calculation method of tax amount
Number of manufactured tobacco sold, etc. x tax rate
Tax rate
●Tax rate (per 1,000 units)
| Implementation period | City tobacco tax |
|---|---|
| Effective October 1, 2021 | 6,552 yen |
| Type of tax | Tax amount |
|---|---|
| City tobacco tax | 131.04 yen (22.6%) |
| Prefectural tobacco tax | 21.40 yen (3.7%) |
| (country) 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%) |
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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: 138-150-050
