How to apply for postponement of collection and postponement of exchange

The following documents must be submitted when applying for postponement of collection or postponement of exchange. If the submitted documents are incomplete, we may ask you to correct them.

（１） "Application for postponement of collection"
（２） If the amount to be deferred is 1,000,000 yen or less, the “Property Balance Status Report”
If the amount to be deferred exceeds 1 million yen, the “Property Inventory” and “Details of Income and Expenditure”
※In both cases, please describe assets, liabilities, income and expenditure status, payment plan, etc.
（３） Documents related to the provision of collateral
（４） Documents proving facts such as disasters (in the case of postponement of collection)
※Certificate of affliction, receipt of medical expenses, notice of closure, financial statements, etc.

（１） "Application for exchange postponement"
（２） If the amount to be deferred is 1,000,000 yen or less, the “Property Balance Status Report”
If the amount to be deferred exceeds 1 million yen, the “Property Inventory” and “Details of Income and Expenditure”
※In both cases, please state assets, liabilities, income and expenditure status, payment plan, etc.
（３） Documents related to the provision of collateral

●Application document style and "guide of application of postponement" can be found on application documents of postponement system of city tax and guidance page.

After reviewing the contents of the submitted documents, the ward office Tax Division or Finance Bureau Tax Administration Division will notify you of the permission or non-permission of the grace.
If grace is granted, it is necessary to pay according to the installment payment plan described in the "Grace Permission Notice" sent from the ward office Tax Division or Finance Bureau Tax Payment Management Section.

When applying for a grace, in principle, it is necessary to provide collateral (land, building, etc.) equivalent to the amount to be deferred.
However, this is not required if the amount to be deferred is less than 1 million yen or the period to be deferred is less than 3 months.
※Specifically, please see "guide of application of postponement (PDF: 1,796KB)".

The period during which you can receive the grace is limited to the period within one year, which is deemed to be able to fully pay the city tax as soon as possible, depending on the applicant's property and income and expenditure status.
In addition, it is necessary to divide city tax which received grace in each month during grace period in principle and pay.
※ If there is an unavoidable reason that the payment cannot be completed within the grace period, you may be able to extend the grace period by applying (up to two years including the original grace period).

Contact, mail, submission by eLTAX
About application in eLTAX, please confirm HP (outside site) of local tax joint organization.

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.