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About property tax, urban planning tax to affect review of drawing

Last update date May 1, 2019

We pushed forward city planning procedure about "review of drawing" (review of area division to divide into "area designated for urbanization" and "controlled urbanization zone") in Yokohama-shi, and city planning decision changed in March, 2018.
For details, please see page of Housing and Architecture Bureau City Planning Division.
About fixed assets (land, house) incorporated into area designated for urbanization from controlled urbanization zone by review of drawing, urban planning tax is levied newly from 2019.
In addition, evaluation is reviewed as land located in area designated for urbanization about land.

What is property tax, urban planning tax?

As for the property tax, it is valuable resources of various administrative services that Yokohama-shi performs for tax to have you pay the amount of a tax every year that we calculated according to property value toward the owner of fixed assets as of January 1 (levy date) every year.
Urban planning tax is tax to have you put in conjunction with property tax targeting at fixed assets located in area designated for urbanization to allot for expenses such as city planning business such as construction, maintenance of city planning facilities such as street, park maintenance business.

The amount of a tax calculation method

The amount of a tax = price ※(the amount of standard of assessment) X tax rate (property tax: 1.4%, city planning tax: 0.3%)

※Price
  • Revision X acreage of a plot of land (heihometoru) depending on shapes of land (residential land) = roadside value (Japanese yen/heihometoru) X land
  • Revision depending on house = rebuilding price X progress number of years old

It is decided to review the price of land, house every three years, and "reappraisal" means this. As a general rule, as for the degree, price is left unredeemed in the next fiscal year of the reappraisal year and the year after next. We performed recent reappraisal in 2018 and, about land, reviewed property tax roadside value to become the basics of evaluation. January 1, 2017 becomes price investigation basic date for reappraisal in 2018 because we are considered to be January 1 of the reappraisal previous year at point of this roadside value calculation (price investigation basic date).

When it is admitted into area designated for urbanization

(1) Taxation of urban planning tax

From 2019 (the year to be concerned in levy date to reach after the admission), urban planning tax is levied on all land, houses newly.

(2) Review of evaluation of land

Review of evaluation of land
DivisionContents
Residential land
(other than farmland)
Evaluation is reviewed in the reappraisal as land of area designated for urbanization in 2021 when land admitted into in area designated for urbanization in March, 2018 assumes January 1, 2020 price investigation basic date (with possibility).
FarmlandIn the farmland which does not catch designation of designated agricultural plot from 2019 (the next fiscal year of age admitted into to area designated for urbanization), evaluation is reviewed at price when we use as residential land as specific area designated for urbanization farmland by standard (evaluation at the same level as residential land).
※There is no review of evaluation accompanied with admission on farmland appointed in designated agricultural plot.

※About house, there is no review of evaluation accompanied with area designated for urbanization admission.

[as land of area designated for urbanization reappraisal]
There are the use restrictions of land (building regulation) in controlled urbanization zone, but becomes factor that roadside value rises to admission to area designated for urbanization because such use limit disappears in area designated for urbanization. It varied according to the local situation and stopped at land prices trend at the time of evaluation how much roadside values rose, but rise of 20% degree was seen by review of past drawing. About standard of roadside value after it was admitted into area designated for urbanization, we can take roadside value of area designated for urbanization around the controlled urbanization zone admitted into into account.

We can confirm property tax roadside value from homepage of Yokohama-shi.
Yokohama-shi homepage look at "property tax roadside value (the outside site) of Yokohama".

(3) The amount of a tax rises little by little

The system is such that the amount of a tax rises by burden adjustment measures gently so that tax burden does not increase rapidly when valuation of land rises.

  • Burden adjustment measures of residential land
We do sum that added 5% of original standard of assessment sums to standard of assessment frame in principle, last year with the amount of standard of assessment until it reaches original standard of assessment sum (in the case of small residential land to 200 square meters a one-sixth of price).
  • Burden adjustment measures of non-residential land
We do sum that added 5% of original standard of assessment sums to standard of assessment frame in principle, last year with the amount of standard of assessment until it reaches original standard of assessment sum (70% from 60% of price).

Image of burden adjustment measures

Reference

(1) About property tax, urban planning tax

Please refer to Tax Division of the asset location ward.
Ward Phone number FAX
Tsurumi Ward Tax Division From 045-510-1725 1727 (land)
From 045-510-1729 1732 (house)

045-510-1895 (land, house is common)

Kanagawa Ward Tax Division From 045-411-7051 7053 (land)
From 045-411-7054 7056 (house)
045-323-1383 (land, house is common)
Nishi Ward Tax Division 045-320-8349 and 8350 (land)
045-320-8354 and 8355 (house)
045-320-1713 (land, house is common)
Naka Ward Tax Division From 045-224-8201 8203 (land)
From 045-224-8204 8206 (house)
045-224-8216 (land, house is common)
Minami Ward Tax Division 045-341-1161 and 1162 (land)
045-341-1163 and 1164 (house)
045-341-1242 (land, house is common)
Konan Ward Tax Division 045-847-8360 and 8361 (land)
From 045-847-8365 8367 (house)
045-841-1596 (land, house is common)
Hodogaya Ward Tax Division From 045-334-6250 6252 (land)
From 045-334-6254 6256 (house)
045-332-7489 (land, house is common)
Asahi Ward Tax Division From 045-954-6047 6049 (land)
From 045-954-6053 6056 (house)
045-954-0948 (land, house is common)
Isogo Ward Tax Division From 045-750-2361 2363 (land)
From 045-750-2365 2368 (house)
045-750-2536 (land, house is common)
Kanazawa Ward Tax Division From 045-788-7749 7751 (land)
From 045-788-7754 7757 (house)
045-788-8602 (land, house is common)
Kohoku Ward Tax Division From 045-540-2275 2279 (land)
From 045-540-2281 2285 (house)
045-540-2288 (land, house is common)
Midori Ward Tax Division From 045-930-2268 2270 (land)
From 045-930-2274 2277 (house)
045-930-2286 (land, house is common)
Aoba Ward Tax Division From 045-978-2248 2251 (land)
From 045-978-2254 2257 (house)
045-978-2425 (land, house is common)
Tsuzuki Ward   Tax Division From 045-948-2265 2268 (land)
From 045-948-2270 2273 (house)
045-948-2277 (land, house is common)
Totsuka Ward Tax Division From 045-866-8361 8365 (land)
From 045-866-8369 8372 (house)
045-865-4592 (land, house is common)
Sakae Ward Tax Division 045-894-8361 (land)
045-894-8365 (house)
045-893-9146 (land, house is common)
Izumi Ward Tax Division From 045-800-2361 2363 (land)
From 045-800-2365 2367 (house)
045-800-2509 (land, house is common)
Seya Ward Tax Division 045-367-5661 and 5662 (land)
045-367-5665 and 5666 (house)
045-362-8349 (land, house is common)

(2) About inheritance tax

As it becomes national tax, please ask tax office of the jurisdiction.
The location of assets The jurisdiction tax office Phone number
Tsurumi Ward Tsurumi tax office 045-521-7141
Kanagawa Ward, Kohoku Ward Kanagawa tax office 045-544-0141
Nishi Ward, Naka Ward Tax office in Yokohama 045-651-1321
Minami Ward, Konan Ward, Isogo Ward, Kanazawa Ward Yokohama south tax office 045-789-3731
Hodogaya Ward, Asahi Ward, Seya Ward Hodogaya tax office 045-331-1281
Totsuka Ward, Sakae Ward, Izumi Ward Tozuka tax office 045-863-0011
Midori Ward, Aoba Ward, Tsuzuki Ward   Green tax office 045-972-7771

(3) About the seventh drawing review

Please refer to Housing and Architecture Bureau City Planning Division.

Housing and Architecture Bureau City Planning Division telephone: 671-2658

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Inquiry to this page

Financial Leading court lady tax part fixation Fixed Property Tax Division Land Section

Telephone: 045-671-2258

Telephone: 045-671-2258

Fax: 045-641-2775

E-Mail address [email protected]

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Page ID: 160-477-543

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