About extension such as Yokohama green taxes

　In order to steadily promote green conservation, Yokohama City has received the Yokohama Green Tax from fiscal 2009 as a stable financial source that is not affected by the financial situation of each fiscal year.
　In order to stop the decline in green and pass on the green town Yokohama to the next generation, it is necessary to continue to promote initiatives related to the creation of green conservation under the "Yokohama Green Up Plan [2024-2028] (draft)". Therefore, we extend taxation period of Yokohama green tax becoming a part of financial resources of green approach such as 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 of urban areas and to create a good agricultural landscape in conservation.

• 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 such as property tax and city planning tax for greening exceeding greening standard and reduction measures such as property tax imposed on agricultural facility land in residential land, about contract conclusion period targeted for reduction measures, It will be extended for 5 years until December 31, 2028.

　　　※The tax rate is the current individual: 900 yen per year, corporation: There is no change in the amount equivalent to 9% per year.

In accordance with the revision of the ordinance accompanying the extension of the Yokohama Green Tax, etc., City Counsil provided three incidental opinions.
　
　In extending the Yokohama Green Tax, please make special efforts on the following matters. .

1. 　Since the Yokohama Green Tax demands a special burden on citizens for specific measures, it is essential that citizens understand the purpose and use of the tax. 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 further disseminate the effects of the efforts to citizens 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 thoroughly review 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 in the future, and consider countermeasures as necessary.

　Regarding taxation methods, since the benefits of the Green conservation Creation extend widely to individuals and corporations who are citizens, we will continue to impose excess tax on the per capita rate of personal municipal tax and corporate municipal tax (taxpayers are individuals) Taxpayers of per capita rate pertaining to municipal tax and corporate municipal tax).
　About taxation period, we assume the same 5 years as "Yokohama green up plan [2024-2028] (plan)".

　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 used to secure approximately 14.2 billion yen, which is the required financial amount of the Yokohama Green Tax. Similarly, individuals are charged 900 yen per year and corporations are equivalent to 9% of the annual per capita rate.

　Regarding measures to reduce property taxes for greening that exceeds the greening standards and measures to reduce property taxes imposed on agricultural facility land in residential lands, from the viewpoint of green conservation creation, green tracts and farmland We will extend the contract conclusion period subject to mitigation measures for five years because it is necessary to reduce the burden of maintenance and management.