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About arrearages

Last update date December 18, 2019

When it is past deadline of the delivery, "arrearages" that we calculated in ratio set by law according to the days during periods from the next day of deadline of the delivery to day to put are added.
When it takes arrearages, we will pay including sum of arrearages in addition to the amount of a tax of the cause.

But it is not necessary to pay arrearages when amount of money that we calculated is 1,000 yen or less.
Please inquire for necessity or not of concrete amount of money and payment to ward office Tax Division Tax Receipt Section.

In addition, arrearages may be remitted by application when we correspond to requirements established in law and the regulations of Yokohama-shi by unavoidable circumstances when payment of arrearages is difficult.

※As you do not become a target of query by Administrative Appeal Law about the addition of arrearages, please be careful.

About ratio of arrearages

Periods from the next day of deadline of the delivery to day passing in one month

7.3% a year ※But ratio is changed during the next period.

■From January 1, 2000 to December 31, 2013
Ratio that added 4% a year to standard discount of trade bill as of November 30 of the previous year of each age
■After January 1, 2014
Ratio that added 1% to ratio (exception standard ratio) that added 1% a year comparatively that the Minister of Finance notified for rental promise average interest rate (new short term) of country Bank until September from October of the year of each age before last to the previous year

Periods from day one month after the next day of deadline of the delivery to day when we paid

14.6% a year ※But ratio is changed during the next period.

■After January 1, 2014
Ratio that added 7.3% to ratio (exception standard ratio) that added 1% a year to ratio (the outside site) that the Minister of Finance notified for rental promise average interest rate (new short term) of country Bank from October of the year of each age before last to September in the previous year
Change of reference arrearages ratio

Period

It is within January after the deadline of the delivery

It is more than in January after the deadline of the delivery

From January 1, 2000 to December 31, 2001

4.5% a year

14.6% a year

From January 1, 2002 to December 31, 2006

4.1% a year

14.6% a year

From January 1, 2007 to December 31, 2007

4.4% a year

14.6% a year

From January 1, 2008 to December 31, 2008

4.7% a year

14.6% a year

From January 1, 2009 to December 31, 2009

4.5% a year

14.6% a year

From January 1, 2010 to December 31, 2013

4.3% a year

14.6% a year

From January 1, 2014 to December 31, 2014

2.9% a year

9.2% a year

From January 1, 2015 to December 31, 2016

2.8% a year

9.1% a year

From January 1, 2017 to December 31, 2017

2.7% a year

9.0% a year

From January 1, 2018 to December 31, 2020

2.6% a year

8.9% a year

Example of concrete calculation method

When we pay (deadline of the delivery: on August 31, 2015), the amount of a tax 50,000 yen for the municipal tax, prefectural tax second on January 31, 2017 in 2015
[periods from the next day of deadline of the delivery to day passing in one month]

(1) Until from September 1, 2015 to September 30
(50,000 yen *2.8% *30 day) ÷ 365 = 115.06 yen

[periods from day one month after the next day of deadline of the delivery to day when we paid]
■Because ratios are different, until December 31, 2016, we calculate in the ratio of every each period after January 1, 2017.

(2) From October 1, 2015 to December 31, 2016
(50,000 yen *9.1% *458 day) ÷ 365 = 5,709.31 yen
(3) From January 1, 2017 to January 31, 2017
(50,000 yen *9.0% *31 day) ÷ 365 = 382.19 yen

[we add up amount of money that we calculated in above, (1) - (3)]
■When we add up, we cut off each fraction (decimal).

115 yen +5,709 yen +382 yen = 6,206 yen

[we cut off fraction 100 yen of sum that we added up or less]

6,206 yen → 6,200 yen …Delay amount of money is "6,200 yen".

List of each ward office Tax Division

When you have any questions, please ask each ward office.

                                                                                                                                                                                                                                                    
Each ward office Tax Division Tax Receipt Section
Ward officeWindowPhone numberE-Mail address
Aoba WardThe Aoba Ward the third floor of the government office 59th045-978-2275[email protected]
Asahi WardThe second floor of the Asahi Ward government office Main Building 25th045-954-6072[email protected]
Izumi WardThe Izumi Ward the third floor of the government office 301st045-800-2375[email protected]
Isogo WardThe Isogo Ward the third floor of the government office 33rd045-750-2372[email protected]
Kanagawa WardThe third floor of the Kanagawa Ward government office Main Building 321st045-411-7062[email protected]
Kanazawa WardThe Kanazawa Ward the third floor of the government office 305th045-788-7764[email protected]
Konan WardThe Konan Ward the third floor of the government office 30th045-847-8371[email protected]
Kohoku WardThe Kohoku Ward the third floor of the government office 33rd045-540-2291[email protected]
Sakae WardThe third floor of the Sakae Ward government office Main Building 34th045-894-8375[email protected]
Seya WardThe Seya Ward the third floor of the government office 30th045-367-5675[email protected]
Tsuzuki Ward  The Tsuzuki Ward   the third floor of the government office 35th045-948-2285[email protected]
Tsurumi WardThe Tsurumi Ward the fourth floor of the government office eighth045-510-1743[email protected]
Totsuka WardThe Totsuka Ward the seventh floor of the government office 74th045-866-8381[email protected]
Naka WardThe fourth floor of the Naka Ward Office Main Building 42nd045-224-8229[email protected]
Nishi WardThe Nishi Ward Office the fourth floor 46th045-320-8361[email protected]
Hodogaya WardThe second floor of the Hodogaya Ward government office Main Building 25th045-334-6270[email protected]
Midori WardThe Midori Ward the third floor of the government office 31st045-930-2283[email protected]
Minami WardThe Minami Ward the third floor of the government office 34th045-341-1169[email protected]

Inquiry to this page

Financial Leading court lady tax part collection measures section

Telephone: 045-671-2255

Telephone: 045-671-2255

Fax: 045-641-2775

E-Mail address [email protected]

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