Late payments

After the deadline, the "arrearages" calculated at a rate stipulated by law will be added according to the number of days from the day after the deadline to the date of payment.
If there is a late payment fee, you will be paid the amount of the arrears in addition to the original tax amount.

However, if the calculated amount is less than 1,000 yen, there is no need to pay the arrears.
Please contact the ward office Tax Division Tax Receipt Section for specific amounts and whether payment is required.

In addition, in cases where it is difficult to pay the arrearages due to unavoidable circumstances, and if it meets the requirements stipulated by law and the ordinance of Yokohama City, 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.

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

■From January 1, 2000 to December 31, 2013

Percentage obtained by adding 4% per annum to the standard discount rate for commercial bills as of November 30, the previous year of each year.

■From January 1, 2014 to December 31, 2020

Percentage obtained by adding 1% per year to the ratio 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 (external site) plus 1% per year (exceptional standard ratio) Percentage obtained by adding 1% to

■after January 1, 2021

Percentage obtained by adding 1% per year to the average loan ratio (outside site) announced by the Minister of Finance as the average loan contract interest rate (new / short-term) of domestic banks from September of the previous year to August of the previous year (exceptional arrears) Percentage obtained by adding 1% to 1%

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

■From January 1, 2014 to December 31, 2020

Percentage obtained by adding 1% per year to the ratio 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 (external site) plus 7.3% per year (exceptional standard ratio) Percentage obtained by adding 7.3%

■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 contract interest rate (new / short-term) of domestic banks from September of the previous year to August of the previous year (exceptional arrears) Percentage obtained by adding 7.3% to the standard ratio)

When the tax amount of 50,000 yen was paid on January 31, 2022 for the second term of municipal tax and prefectural tax in 2021 (delivery date: August 31, 2021)
[The period from the day after the due date to the day after one month elapses]

（１） From September 1 to September 30, 2021

(50,000 yen x 2.5% x 30 days) ÷ 365 = 102.73 yen

[The period from one month after the due date to the date on which payment was made]
■Since the percentage differs between December 31, 2021 and January 1, 2022, the percentage 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） January 1, 2022 to January 31, 2022

(50,000 yen x 8.7% x 31 days) ÷ 365 = 369.45 yen

[The sum of the above amounts calculated in (1) to (3) is added]
■When summing up, each fraction (less than the decimal point) is rounded down.

102 yen + 1,109 yen + 369 yen = 1,580 yen

[The total amount is rounded down to the nearest 100 yen]

1,580 yen → 1,500 yen…The amount of arrears will be "1,500 yen".

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