About application and delivery of special delivery date

The exception of the delivery date is the special collection duty person of municipal tax, prefectural tax, forest environmental tax, and if the person receiving the 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 amount 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 of the following year

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

Fill out required items in the "Application for Special Delivery Dates for Municipal Tax, Prefectural Tax, Forest Environmental Tax Special Collection Tax Amount" and submit it to the Finance Bureau Tax Payment Management Section by mail or bring it.
After that, we will conduct a screening at Yokohama City and notify you of the results.
※The screening will generally take about two weeks.

1. It is not recognized that there are always less than 10 people who receive salary payments at offices, etc. that are going to be approved
2. Submission of an application within one year after the date of receiving the notification of cancellation of approval (except in cases where the cancellation was made solely for the fact that falls under (1.)) above)
3. In fact, there is considerable reason that it is recognized that there is a problem with the delivery of special collection, such as when there is a delinquency in the collection of Motoichi and it is extremely difficult to collect the collected money pertaining to the delinquency.

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

• This is a special case related to delivery date. Please collect the employee's salary every month.
• If the number of people who receive salary payments (regardless of whether they live in Yokohama city or outside the city), please submit "registration form" to the Finance Bureau Tax Payment Management Division.
• When there is delinquency of Yokohama-shi tax, approval of exception of delivery date may be cancelled.
• 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 for submission of the transfer notice. Please refer to special collection center (TEL: 045-671-4471) for the details such as mention contents.

Even if your application is approved in the middle of the year, no new delivery form has been sent.
Please correct the delivery amount indicated on your delivery form and pay.
Please refer to the following for details on how to correct the payment amount.
Frequently Asked Questions about Special Collection Q30 "The special collection tax amount has changed, but a new delivery form has not been sent"

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

Example) Delivery deadline when the approval notice date of special exception of delivery date is July 5, 2024

　June 2024: July 10, 2024 (No change)

　From July to November 2024: December 10, 2024
　From December 2024 to May 7: June 10, 2025

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

Example) Delivery deadline when the approval notice date of special exception of delivery date is January 20, 2024
　For June to December 2024: 10th of the following month (no change)
　From January to May 2025: June 10, 2025

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

In the following cases, even if the application for the special delivery date has been approved, 14 delivery forms enclosed with the tax determination notification for the new fiscal year will be 14 copies (12 for each month, 2 spares). Please correct the delivery amount of the delivery form for the month and May of the following year.

1. When a new person is newly designated as a special collection obligation from that year
2. When the tax amount decision notice has been sent from Yokohama City in the previous fiscal year, but the application of the exception of the delivery date from the new fiscal year is started
3. Tax amount notification has been sent from Yokohama City in the previous fiscal year, but the date on which the special application for delivery date is approved is after February 1st
4. When the tax amount decision notice was not sent from Yokohama City in the previous fiscal year and there was no delivery for special collection to Yokohama City
5. When the designated number has been changed due to a change in location, etc.

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

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

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

If you have any questions, please contact us.

Finance Bureau Tax Administration Division (inquiry about special delivery date)

Phone: 045-671-3096 (8:45 am to 5:15 pm, excluding Saturday, Sunday and public holidays)
〒231-8313
Sangyo Boeki Cebter Bldg. Building 5F, 2 Yamashitamachi, Naka-ku, Yokohama

Yokohama City Special Collection Center (Inquiry about tax determination notice, transfer notice, etc.)

Phone: 045-671-4471 (8:45 a.m. to 5:15 p.m. excluding Saturday, Sunday and public holidays)
〒231-8314
Sangyo Boeki Cebter Bldg. Building 5F, 2 Yamashitamachi, Naka-ku, Yokohama