How to apply for postponement of collection / conversion

The following documents must be submitted when applying for a postponement of collection and 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 million yen or less, the “Property Balance Status Report”
If the amount to be deferred exceeds 1 million yen, "Property Inventory" and "Details of income and expenditure"
※In both cases, please describe assets, liabilities, income and expenditure status, payment plan, etc.
（３） Documents relating to the provision of collateral
（４） Documents proving facts such as disasters (in the case of deferral of collection)
※Affliction certificate, receipt of medical expenses, notice of business closure, financial statements, etc.

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

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

After examining the contents of the submitted documents, the ward office Tax Division or Finance Bureau Tax Payment Management Division will notify you of the permission or non-permission.
If grace is granted, payment must be made according to the installment payment plan described in the "Grace Permission Notice" sent by the ward office Tax Division or Finance Bureau Tax Payment Management Division.

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 1,000,000 yen or less, or if the period for which the grace is to be received is less than 3 months.
※Specifically, please see "guide of application of grace (PDF: 1,796KB)".

The period during which the grace can be received is limited to the period during which it is deemed that the city tax can be fully paid, depending on the applicant's property and the status of income and expenditure within the range of one year.
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 for not being able to complete payment within the grace period, the application may allow an extension of the grace period by applying (up to two years together with the initial grace period).

Submission at the counter, mail, and submission via eLTAX
About application in eLTAX, please confirm HP (outside site) of local tax joint organization.

The ward office, Tax Division Tax Receipt Section

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

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

　Finance Bureau Tax Administration Division, regardless of location
　Phone number: 045-671-3764
　Email address: za-nouzeikanri@city.yokohama.jp
　Finance Bureau Tax Management Section (Tax Management Center) Page

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