About extension such as Yokohama green tax

　In Yokohama City, citizens will bear the "Yokohama Green Tax" from 2009 as a stable financial source that is not affected by the financial situation of each fiscal year, in order to steadily promote green conservation creation initiatives. I am.
　In order to stop the reduction of greenery and pass on the "green town Yokohama" to the next generation, efforts related to green conservation creation by the "Yokohama Green Up Plan [2024-2028] (draft)" Need to proceed. Therefore, we extend taxation period of Yokohama green tax which becomes a part of financial resources of green approach such as the purchase or maintenance of private forest land more than other municipalities.
　At the same time, we will extend the application period of reduction measures such as property tax in order to guide greening in urban areas and conservation of good agricultural landscape.

• About taxation period of excess taxation of per capita rate of personal municipal tax, we extend for five years until 2028.
• About taxation period of excess taxation of per capita rate of corporation municipal tax, we extend for five years until business year to start by March 31, 2029.
• About reduction measures of property tax and city planning tax for tree planting exceeding tree planting standard and reduction measures such as property tax imposed on agricultural facility site in residential land, about contract conclusion period targeted for reduction measures, We extend for five years until December 31, 2028.

　　　※The tax rate is the current tax rate for individuals: 900 yen per year, Corporate: There is no change from the amount equivalent to 9% per year.

On the occasion of the ordinance revision accompanying the extension of the Yokohama Green Tax, etc., three incidental opinions were attached by the City Counsil.
　
　In extending the Yokohama Green Tax, please make special efforts on the following matters.

1. 　Since the Yokohama Green Tax requires a special burden on citizens for specific measures, it is essential that citizens gain an understanding of its purpose and use. For this reason, we will flexibly review each approach of the Yokohama Green Up Plan, which is the use of the Yokohama Green Tax, according to the situation at that time and the needs of the citizens, and furthermore, the publicity to the citizens and the effects of the approach throughout the city. To make efforts so that citizens can feel it.
2. 　Based on the financial vision for the sustainable development of Yokohama City and the basic policy of administrative administration, further promote administrative and financial reforms, and conduct a thorough review of office work.
3. 　In municipal administration administration, pay close attention to the impact on civil life and city economic trends due to changes in socio-economic conditions, and consider countermeasures as necessary.

　Regarding the taxation method, since the benefits of green conservation and creation extend widely to individuals and corporations who are citizens, we will continue to exceed the per capita rate of personal municipal tax and corporate municipal tax. Taxpayers of per capita rate pertaining to municipal tax and corporate municipal tax).
　The taxation period is the same five years as the “Yokohama Green Up Plan [2024-2028] (draft)”.

　Of the financial resources allocated to the operating expenses of the “Yokohama Green Up Plan [2024-2028] (draft)”, which is a measure after 2024, the current tax rate is approximately 14.2 billion yen per year and corporations are equivalent to 9% of the annual per capita rate.

　Regarding measures to reduce property taxes, etc. for greening exceeding the greening standards and measures to reduce property taxes imposed on agricultural facility sites in residential lands, from the viewpoint of green conservation creation, green spaces and farmland Since it is necessary to reduce the burden of maintenance, we will extend the contract conclusion period subject to mitigation measures for five years.