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Late payments

Final update date February 16, 2021

After the deadline, a "delinquent fee" calculated at the rate specified by law will be added according to the number of days from the day after the deadline to the date of payment.
In the event of a late payment, the amount of the late payment will be paid in addition to the original tax amount.

However, if the calculated amount is less than 1,000 yen, there is no need to pay a late payment fee.
Please refer to ward office Tax Division should contact us for specific amountsTax Receipt Section and the necessity of payment.

In addition, in the case where it is difficult to pay the arrearages due to unavoidable circumstances, if the requirements stipulated by law and the regulations of Yokohama City are met, the arrearages may be reduced by application.

※Please note that the addition of arrearages is not subject to a request for examination under the Administrative Appeals Law.

Percentage of arrears

Period from the day after the due date to the day after one month has passed

7.3% per year ※However, the ratio will change during the next period.

■From January 1, 2000 to December 31, 2013
Percentage of 4% per year added to the standard discount rate for commercial bills as of November 30 of the previous year
■From January 1, 2014 to December 31, 2020
The ratio (exceptional base ratio) obtained by adding 1% per year to the ratio (external site) announced by the Minister of Finance as the average lending interest rate (new / short-term) of domestic banks from October two years before each year to September of the previous year Percentage plus 1%
■after January 1, 2021
Percentage of 1% per year added to the average loan ratio (external site) announced by the Minister of Finance as the average interest rate (new / short-term) of domestic banks from September two years before each year to August of the previous year (exceptional delinquency) Ratio) plus 1%

Period from one month after the due date to the date of payment

14.6% per year ※However, the ratio will change during the next period.

■From January 1, 2014 to December 31, 2020
The ratio obtained by adding 1% per year to the ratio (external site) announced by the Minister of Finance as the average interest rate (new / short-term) of domestic banks from October of the previous year to September of the previous year (exceptional base ratio) The percentage obtained by adding 7.3%
■after January 1, 2021
Percentage of 1% per year added to the average loan ratio (external site) announced by the Minister of Finance as the average interest rate (new / short-term) of domestic banks from September two years before each year to August of the previous year (exceptional delinquency) Percentage plus 7.3%
Changes in Reference Rates

Period

Within one month after the due date

More than one month after delivery deadline

From January 1, 2000 to December 31, 2001

4.5%

14.6% per year

From January 1, 2002 to December 31, 2006.

4.1%

14.6% per year

From January 1, 2007 to December 31, 2007

4.4%

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%

14.6% per year

From January 1, 2010 to December 31, 2013

4.3%

14.6% per year

From January 1, 2014 to December 31, 2014

2.9% per year

9.2%

From January 1, 2015 to December 31, 2016

2.8%

9.1%

From January 1, 2017 to December 31, 2017

2.7%

9.0%

From January 1, 2018 to December 31, 2020

2.6%

8.9%

From January 1, 2021 to December 31, 2021

2.5%

8.8% per year

Example of specific calculation methods

When paying the municipal tax and prefectural tax for the second term of 2018 (delivery date: August 31, 2018) and the tax amount of 50,000 yen on January 31, 2021
[Period from the day after the deadline to the day after one month has passed]

(1) September 1, 2018 to September 30, 2018
(50,000 yen x 2.6% x 30 days) ÷ 365 = 106.84 yen

[Period from one month after the due date to the date of payment]
■Since the ratio is different between December 31, 2020 and January 1, 2021, the percentage will be calculated for each period.

(2) From October 1, 2018 to December 31, 2020
(50,000 yen x 8.9% x 823 days) ÷ 365 = 10,033.83 yen
(3) January 1, 2021 to January 31, 2021
(50,000 yen x 8.8% x 31st) ÷ 365 = 373.69 yen

[A sum of the amounts calculated in (1) to (3) above]
■When summing up, round off each fraction (less than decimal point).

106 yen + 10,033 yen + 373 yen = 10,512 yen

[Round off fractions less than 100 yen of total sum]

10,512 yen → 10,500 yen …The amount of arrears is "10,500 yen".

List of Tax Division of each ward offices

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

                                                                                                                                                                                                                                                    
Tax Division Tax Receipt Section of each ward office
ward officewindowPhone numberE-Mail address
Aoba WardAoba Ward Office 3F No.59045-978-2275[email protected]
Asahi WardAsahi Ward City Hall Main Building 2F 25th floor045-954-6072[email protected]
Izumi Ward301st floor, 3rd floor, Izumi Ward045-800-2375[email protected]
Isogo WardIsogo Ward Office 3F 33045-750-2372[email protected]
Kanagawa Ward321, 3rd floor, Kanagawa Ward 321st045-411-7062[email protected]
Kanazawa WardNo.305, 3rd floor, Kanazawa Ward045-788-7764[email protected]
Konan WardKonan Ward Office 3rd floor 30th045-847-8371[email protected]
Kohoku WardKohoku Ward Office 3F 33045-540-2291[email protected]
Sakae WardSakae Ward City Hall Main Building 3F 34th floor045-894-8375[email protected]
Seya WardSeya Ward Office 3rd floor 30th045-367-5675[email protected]
Tsuzuki Ward  Tsuzuki Ward   Office 3F 35045-948-22855[email protected]
Tsurumi WardTsurumi Ward Office, 4th floor, 8th045-510-1743[email protected]
Totsuka WardTotsuka Ward Office, 7th floor, 74th045-8686-8381[email protected]
Naka WardNaka Ward Office Main Building 4F045-224-8229[email protected]
Nishi WardNishi Ward Office 4th floor 46th045-320-8361[email protected]
Hodogaya WardHodogaya Ward City Hall Main Building 2F 25th floor045-334-6270[email protected]
Midori WardMidori Ward Office 3rd floor 31st floor045-930-2283[email protected]
Minami WardMinami Ward Office 3rd floor 34th045-341-11699[email protected]

Inquiries to this page

Finance Bureau chief tax department collection measures section

Telephone: 045-671-2255

Telephone: 045-671-2255

Fax: 045-641-2775

Email address: [email protected]

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Page ID: 291-312-9771

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