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Delinquencies
Last update date December 8, 2023
After the deadline, depending on the number of days from the day after the deadline to the date of payment, the "delinquent money" calculated at the rate prescribed by law will be added.
In the event of arrearages, in addition to the original tax amount, the amount of the arrears will be paid together.
However, if the calculated amount is less than 1,000 yen, there is no need to pay arrearages.
Please contact the ward office Tax Division Tax Receipt Section for specific amounts and the necessity of payment.
In addition, in cases where payment of arrearages is difficult due to unavoidable circumstances and falls under the requirements stipulated by law and the regulations of Yokohama City, the arrearages may be reduced or exempted by application.
※Please note that the addition of arrearages is not subject to a request for examination under the Administrative Appeals Law.
Percentage of arrearages
The period from the day after the deadline to the day after one month
7.3% per year ※However, the percentage will be changed during the next period.
- ■From January 1, 2000 to December 31, 2013
- Percentage obtained by adding 4% per year to the base discount rate for commercial bills as of November 30 of the previous year of each year
- ■From January 1, 2014 to December 31, 2020
- Percentage obtained by adding 1% per year to the ratio (external site) announced by the Minister of Finance as the average loan commitment interest rate (new and short-term) of domestic banks from October of the previous year to September of the previous year (exceptional base ratio) Percentage obtained by adding 1% to
- ■after January 1, 2021
- Percentage obtained by adding 1% per year to the average loan ratio (external site) announced by the Minister of Finance as the average loan commitment interest rate (new and short-term) of domestic banks from September of the previous year to August of the previous year (arrearages) plus 1% to the exceptional base ratio)
The period from the day after one month has passed since the deadline to the date of payment
14.6% per year ※However, the percentage will be changed during the next period.
- ■From January 1, 2014 to December 31, 2020
- Percentage obtained by adding 1% per year to the ratio (external site) announced by the Minister of Finance as the average loan commitment interest rate (new and short-term) of domestic banks from October of the previous year to September of the previous year (exceptional standard ratio) ) And 7.3% added to
- ■after January 1, 2021
- Percentage obtained by adding 1% per year to the average loan ratio (external site) announced by the Minister of Finance as the average loan commitment interest rate (new and short-term) of domestic banks from September of the previous year to August of the previous year (delinquencies) plus 7.3% added to the exceptional standard ratio
Period |
Within one month after delivery deadline |
More than one month after delivery deadline |
---|---|---|
From January 1, 2000 to December 31, 2001 |
4.5% per year |
14.6% per year |
From January 1, 2002 to December 31, 2006 |
4.1% per year |
14.6% per year |
From January 1, 2007 to December 31, 2007 |
4.4% per year |
14.6% per year |
From January 1, 2008 to December 31, 2008 |
4.7% per year |
14.6% per year |
From January 1, 2009 to December 31, 2009 |
4.5% per year |
14.6% per year |
From January 1, 2010 to December 31, 2013 |
4.3% per year |
14.6% per year |
From January 1, 2014 to December 31, 2014 |
2.9% per year |
9.2% per year |
From January 1, 2015 to December 31, 2016 |
2.8% per year |
9.1% per year |
From January 1, 2017 to December 31, 2017 |
2.7% per year |
9.0% per year |
From January 1, 2018 to December 31, 2020 |
2.6% per year |
8.9% per year |
From January 1, 2021 to December 31, 2021 |
2.5% per year |
8.8% per year |
From January 1, 2022 to December 31, 2024 | 2.4% per year | 8.7% per year |
Example of concrete calculation method
When the tax amount of 50,000 yen is paid on January 31, 2022 for municipal tax and prefectural tax second term (delivery date: August 31, 2021)
[The period from the day after the deadline to the day after one month]
- (1) From September 1 to September 30, 2021
- (50,000 yen x 2.5% x 30 days) ÷ 365 = 102.73 yen
[The period from the day after one month has passed since the deadline to the date of payment]
■Since the ratio differs between December 31, 2021 and after January 1, 2022, the ratio is calculated for each period.
- (2) From October 1, 2021 to December 31, 2021
- (50,000 yen x 8.8% x 92 days) ÷ 365 = 1,109.04 yen
- (3) From January 1st to January 31, 2022
- (50,000 yen x 8.7% x 31 days) ÷ 365 = 369.45 yen
[Additional amounts calculated in (1) to (3) above]
■When summing up, each fraction (decimal point) is rounded down.
- 102 yen +1,109 yen + 369 yen = 1,580 yen
[Fractions of the total amount of less than 100 yen will be rounded down]
- 1,580 yen → 1,500 yen…The arrearage amount is 1,500 yen.
List of each ward office Tax Division
If you have any questions, please contact your ward office.
Ward Office | Window | Phone number | E-Mail address |
---|---|---|---|
Aoba Ward | No. 59, 3F, Aoba Ward Office | 045-978-2275 | ao-zeimu@city.yokohama.jp |
Asahi Ward | 25th Floor, Asahi Ward Office Main Building | 045-954-6072 | as-zeimu@city.yokohama.jp |
Izumi Ward | 301st floor, Izumi Ward Office | 045-800-2375 | iz-zeimu@city.yokohama.jp |
Isogo Ward | 33rd floor, Isogo Ward Office | 045-750-2372 | is-zeimu@city.yokohama.jp |
Kanagawa Ward | Kanagawa Ward Office Main Building No. 321, 3rd floor | 045-411-7062 | kg-zeimu@city.yokohama.jp |
Kanazawa Ward | Kanazawa Ward Office 3F, 305 | 045-788-7764 | kz-zeimu@city.yokohama.jp |
Konan Ward | 30th Floor, Konan Ward Office | 045-847-8371 | kn-zeimu@city.yokohama.jp |
Kohoku Ward | 33rd floor, Kohoku Ward Office | 045-540-2291 | ko-zeimu@city.yokohama.jp |
Sakae Ward | 34th floor, 3rd Floor, Sakae Ward Office Main Building | 045-894-8375 | sa-zeimu@city.yokohama.jp |
Seya Ward | 30th Floor, Seya Ward Office | 045-367-5675 | se-zeimu@city.yokohama.jp |
Tsuzuki Ward | 35th floor, Tsuzuki Ward Office | 045-948-2285 | tz-zeimu@city.yokohama.jp |
Tsurumi Ward | No. 8 on the 4th floor of Tsurumi Ward Office | 045-510-1743 | tr-zeimu@city.yokohama.jp |
Totsuka Ward | Totsuka Ward Office 7th floor 74th floor | 045-866-8381 | to-zeimu@city.yokohama.jp |
Naka Ward | Naka Ward Office Main Building 4F, 42 | 045-224-8229 | na-zeimu@city.yokohama.jp |
Nishi Ward | Nishi Ward Office 4th floor 46th | 045-320-8361 | ni-zeimu@city.yokohama.jp |
Hodogaya Ward | 25th Floor, Hodogaya Ward Office Main Building | 045-334-6270 | ho-zeimu@city.yokohama.jp |
Midori Ward | 3rd floor, Midori Ward Office | 045-930-2283 | md-zeimu@city.yokohama.jp |
Minami Ward | Minami Ward Office 3F, 34th Floor | 045-341-1169 | mn-zeimu@city.yokohama.jp |
For inquiries to this page
Finance Bureau head tax department collection measures section
Phone: 045-671-2255
Phone: 045-671-2255
Fax: 045-641-2775
Email address: za-chosyu@city.yokohama.jp
Page ID: 291-312-971