Deferral of exchange

"If you meet certain requirements such as the continuation of the business or the maintenance of your life by paying the city tax at one time, within six months from the due date of the city tax, By applying to the ward office Tax Division (*), you may be allowed to postpone the exchange only for a period of one year or less.
However, other than the city tax to be applied for, it will not be accepted if there is already a delinquent city tax.

（※） The application for special collection obligations located outside the city will be the Finance Bureau Tax Administration Division.

In addition to "Grace of exchange by application", there is also "Grace of exchange based on the ex officio of Director General (or mayor)".

• The exchange (sale) of property that has already been seized will be deferred.
• For property that may make it difficult to maintain business or maintain life due to seizure, a new seizure may be deferred (or the seizure may be canceled).
• Part of the arrears during the period in which the exchange is deferred is exempted.

Within 6 months from the due date of the city tax to be deferred

Please submit application and attached document to ward office Tax Division (※).
(※) For special collection obligations located outside the city, Finance Bureau Tax Payment Management Section
We will review the submitted documents and notify you of permission or non-permission.

For details of the procedure, please see the "Application Guide" at the link below. You can also download the application form and other documents.
→　Page of "application documents and guidance of postponement system of city tax"

Tax Division Tax Receipt Section, the ward office where the tax payment notice was sent.

Tax Division Tax Receipt Section, ward office of ward where main offices and offices are located

　Special collection handling ward office Tax Division Tax Receipt Section
　About the handling ward office for special collection

　Regardless of location, Finance Bureau Tax Payment Management Division Out-of-city feature delinquency arrangements
　Phone number: 045-671-3764
　Email address: za-nouzeikanri@city.yokohama.jp
　Page of Finance Bureau Tax Management Division (Tax Management Center)

If you have any questions, please contact each ward office.