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About reduction of taxes of city tax when we were damaged by disaster
Last Updated June 11, 2020
Person affected by disaster may be able to receive measures such as reduction of taxes about city tax depending on degree of damage. In addition, person who is damaged by disaster and cannot pay city tax at one time may receive measures such as collection postponement about city tax. For more information, please contact the person in charge.
※All applications are required.
Reduction of taxes on city taxes
Reduction of property tax and city planning tax
If land, houses, or depreciable assets owned by a disaster are damaged, depending on the extent of the damage, you may be entitled to reduction or exemption measures to reduce the burden of property tax and city planning tax.
As for the details about land, house, please see page of reduction of taxes of property tax, city planning tax.
For details on depreciable assets, see the Depreciable Assets page.
| Subject to reduction | Tax amount to be reduced |
|---|---|
| In the event of damage of more than 5/10 due to a disaster | Full amount for the delivery date after a disaster |
| In the event of damage of more than two-tenths due to a disaster | 5/10 of the delivery date after a disaster |
| In the event of damage of more than 1/10 due to a disaster | Two-tenths of the delivery date after a disaster |
[Inquiry] For land and houses, ward Tax Division (land and house charge)
For depreciable assets, Yokohama City Depreciable Assets Center 045-671-4384
| Subject to reduction | Tax amount to be reduced |
|---|---|
| Agricultural land whose annual yield is less than 5/10 compared to the average yield. | Full amount for the delivery date after a disaster |
| Agricultural land whose annual yield is less than 7/10 of the average yield. | 5/10 of the delivery date after a disaster |
| Agricultural land whose annual yield is less than 8/10 of the average yield. | Three-tenths of the delivery date after a disaster |
[Inquiry] Ward Tax Division (Land Section)
Measures to reduce property tax and city planning tax on damaged residential land
For land used on the site of a house lost due to a disaster, special provisions for residential land may be applied until the following year and the next two years after the disaster year.
[Inquiry] Ward Tax Division (Land Section)
Reduction and exemption of personal city prefectural tax
If more than three-tenths of the house or household goods are lost or damaged due to a disaster, or if death or death is unknown, or if you become disabled, the burden of municipal tax (including prefectural tax) according to the situation You may be entitled to a reduction or exemption.
As for the details, please see page about reduction of taxes of municipal tax, prefectural tax.
[Inquiry] Ward Tax Division (City Tax Section)
Reduction and exemption of office tax
If it is recognized that the business that was being conducted in a business house has been suspended for more than 15 days due to a disaster, the amount equivalent to the floor area pertaining to the business house to be used for the business that has been suspended will be subject to the suspension period of the business. You may be entitled to a reduction in the asset tax rate.
For more information, please refer to the following page.
[Inquiry] Finance Bureau Corporate Taxation Division (in charge of office tax) 045-671-4491
Reduction of arrearages
If you are damaged by a disaster and it is deemed unavoidable (including special collection obligations), you may be entitled to a reduction in arrears.
[Inquiry] Tax Division, Tax Receipt Section, Finance Bureau Tax Payment Management Section (in charge of delinquency clearance) 045-671-3764
Extension of deadline
If it is difficult to perform payment or other acts by the deadline due to a disaster or other unavoidable reason, the deadline may be extended.
[Inquiry] Tax Division, Tax Receipt Section, Finance Bureau Tax Payment Management Section (in charge of delinquency clearance) 045-671-3764
For more information, please refer to the following page.
※In addition, the deadline for submitting declarations, applications, requests and other documents (excluding those related to examination requests) may be extended.
Grace system for city taxes
Deferral of collection
If you are damaged by a disaster and cannot pay the city tax at one time (including special collection obligations), you may be entitled to a postponement of collection.
[Inquiry] Tax Division, Tax Receipt Section, Finance Bureau Tax Payment Management Section (in charge of delinquency clearance) 045-671-3764
For more information, please refer to the following page.
Deferral of exchange
If you are damaged by a disaster and pay the city tax at one time, you may be able to receive a postponement of the exchange if you may make it difficult to continue the business or maintain your life.
[Inquiry] Tax Division, Tax Receipt Section, Finance Bureau Tax Payment Management Section (in charge of delinquency clearance) 045-671-3764
For more information, please refer to the following page.
Page ID: 954-230-262
