About application and delivery of special delivery date

The exception of the delivery date is the special collection obligation of municipal tax, prefectural tax, and forest environmental tax, and if the person receiving salary is always less than 10 people (regardless of living in Yokohama city or living outside the city), It is a system that can pay the special collection tax twice a year by receiving the approval of the mayor.

• From June to November: Until December 10
• From December to May of the following year: Until June 10, the following year

※If the deadline falls on a Saturday, a holiday, or a public holiday, the deadline is the day after the holiday or holiday.

Please fill out the required items application form for special delivery dates for municipal tax, prefectural tax, and forest environmental tax, and submit it to the Finance Bureau Tax Payment Management Section by mail or by bringing it.
After that, we will conduct a screening in Yokohama City and notify you of the results.
※It takes about 2 weeks to review.

1. At offices, etc. that are to be approved, it is not recognized that the number of employees receiving salary is always less than 10.
2. Submitted an application within one year after the date of notification of cancellation of approval (except when it was revoked solely because of the fact corresponding to the above (1.))
3. In fact, there is a considerable reason that it is recognized that there is a problem with the delivery of the special collection, such as when there is a delinquency in the collection of the city and the collection of the collection pertaining to the delinquency is extremely difficult.

For more information, please contact the Finance Bureau Tax Administration Division.

• This is a special case related to delivery date. Please collect monthly from the employee's salary.
• If the number of people receiving salary (regardless of whether they live in Yokohama or outside the city) is always 10 or more, "If there is no special requirement for delivery date of municipal tax and prefectural tax special collection tax, please submit "registration form" to Finance Bureau Tax Administration Division.
• When there is delinquency of Yokohama-shi tax, approval of exception of delivery date may be canceled.
• When there is change such as employees, please submit notice of transfer to Yokohama-shi special collection center by all means. Please refer to the following link to submit a transfer notice. Please refer to special collection center (TEL: 045-671-4471) for details such as mention contents.

Even if the application is approved in the middle of the year, no new delivery form has been sent.
Please correct and pay the delivery amount stated on your delivery form.
Please refer to the following for details on how to correct the payment amount.
Frequently Asked Questions Regarding Special Collection 4Q1

• If the application is approved by November 30
  Please pay the amount up to the month before the “month in which the application was approved” according to the deadline of each month.
  From the month in which the application was approved to November and from December to May of the following year, please correct and pay the payment amount for November and May of the following year.

Example) Due date when the approval notification date of special delivery date is July 5, 2024

　For June 2024: July 10, 2024 (No change)

　From July to November 2024: December 10, 2024
　From December 2024 to May 2007: June 10, 2025

• If the application is approved after December 1
  Please pay the amount up to the month before the “month in which the application was approved” according to the deadline of each month.
  From the month in which the application was approved to May of the following year, please correct the payment amount for May of the following year and pay.

Example) Due date when the approval notification date of special delivery date is January 20, 2024
　From June to December 2024: 10th of the following month (No change)
　From January to May 2025: June 10, 2025

※"The month in which the application was accepted" is the month to which the approval notice date listed in the "Special Approval Notice for Delivery Date of Municipal Tax, Prefectural Tax, and Forest Environmental Tax Special Collection Tax Amount" sent from Yokohama City belongs.

In the following cases, even if the application for special delivery date has been approved, there will be 14 delivery documents (12 for each month, 2 spares) enclosed in the tax determination notice for the new fiscal year, so November Please correct the delivery amount of the delivery form for the minute and May of the following year and use it.

1. When newly designated as a special collection obligation holder from that year
2. When a tax amount decision notification has been sent from Yokohama City in the previous fiscal year, but the application of special delivery date from the new fiscal year will start
3. Notification of tax determination has been sent from Yokohama City in the previous fiscal year, but if the application for special delivery date is approved after February 1st
4. When the tax amount notification has not been sent from Yokohama City in the previous fiscal year and there is no delivery for the special collection to Yokohama City.
5. When the designated number is changed due to a change in location, etc.

From the following year onwards, if payment by special collection to Yokohama City continues, four payment slips (one for June to November, one for each for December to May of the following year, two for spares) Will be sent. However, in the case of (4.) above, 14 delivery forms will be sent.

Please download each style from Yokohama-shi electronic application service.

• Application (outside site) about exception of delivery date of municipal tax, prefectural tax, forest environmental tax special collection tax amount
• registration form (outside site) when there is no special requirement for delivery date of municipal tax, prefectural tax, and forest environmental tax special collection tax amount.

If you have any questions, please contact us.

Finance Bureau Tax Payment Management Section (Inquiries regarding special delivery dates)

Telephone: 045-671-3096 (from 8:45 am to 5:15 pm except Saturday, Sunday and public holidays)
〒231-8313
5th floor of Sangyo Boeki Cebter Bldg. Building, 2 Yamashitacho, Naka-ku, Yokohama

Yokohama-shi special collection center (inquiry about notice of tax amount decision, notice of transfer, etc.)

Telephone: 045-671-4471 (from 8:45 am to 5:15 pm except Saturday, Sunday and public holidays)
〒231-8314
5th floor of Sangyo Boeki Cebter Bldg. Building, 2 Yamashitacho, Naka-ku, Yokohama