Delinquencies

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.

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)

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

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.

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