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Other city taxes

Last update date February 1, 2021

City tobacco tax bath tax

 City tobacco tax reports monthly sale minute to Finance Bureau corporation taxation section City tobacco tax charge for tax to suffer from JAPAN TOBACCO INC., identification distributor or wholesale distributor for production cigarette which manufacturer (JAPAN TOBACCO INC.) of cigarette, authorized distributor (person handling the import of foreign cigarettes) or wholesale distributor sold to cigarette retail distributor in the city by the last day in the next month and puts in Finance Bureau tax payment management section.

●Tax rate (per 1,000)

Production cigarette (except covering with paper cigarette of the old third grade product)
Implementation periodCity tobacco tax
Until September 30, 20185,262 yen
From October 1, 20185,692 yen
From October 1, 20206,122 yen
From October 1, 20216,552 yen

 We divide into three phases from October 1, 2018, and tax rate of tobacco tax is raised by 2018 taxation system revision.

Covering with paper cigarette of the old third grade product ※1
Implementation periodCity tobacco tax
From April 1, 20162,925 yen
From April 1, 20173,355 yen
From April 1, 20184,000 yen
From October 1, 2019 ※25,692 yen

 We divide into four phases from April 1, 2016, and tax rate of covering with paper cigarette of the old third grade product is raised by 2015 taxation system revision.
 In addition, tax rate after October 1, 2019 becomes tax rate that is the same as production cigarette except the old third grade product.
※Covering with paper cigarette of 1 old third grade product means "young leave" "echo" "shinsei" "Golden bat" (except box) "uruma" "violet".
※Raise in tax rate that we were going to carry out on April 1, 2019 was postponed on October 1, 2019 in 2 2018 by the taxation system revision.

<reference> Breakdown of tobacco tax
One cigarette (in the case of 20 Motoiri 540 yen)
・City tobacco tax 122 yen 44 sen
・Prefectural tobacco tax 20 yen
・It is tobacco tax 126 yen 04 sen (country)
・Cigarette special tax 16 yen 40 sen
・Consumption tax, local consumption tax 49 yen 09 sen
・Original material cost 206 yen 03 sen 

●About holdings product taxation
 With raise in tax rate of tobacco tax, tobacco tax equivalent to for raise in tax rate is taxed about covering with paper cigarette which distributor of cigarette possesses. "Holdings product taxation" means this.
 Toward the distributors of cigarette, we will send report, payment notice in cooperation with tax office and prefectural tax office.
 As report paper becomes quadruplication for for the metropolis and districts submission for tax office submission for filer reserve and municipality submission, please fill out by copying without separating.
 In addition, it is not necessary to have you submit to Kanagawa, Yokohama-shi and each as we accept report in a lump in office or the district tax office of farm.
 In addition, report accepts submission by mail. I would like sending to the district tax office.
About holdings product taxation (move to homepage of National Tax Agency.) (the outside site)

 It is object tax that was established to allot for expense to need for promotion of maintenance such as environmental hygiene facility of city, firefighting facility and sightseeing. For taking a bath visitor of mineral spring bathhouse, it costs 100 yen in 1st per person. Managers of bathhouse receive this from taking a bath visitor and report to Finance Bureau corporation taxation section bath tax charge in a mass in the next month and put in Finance Bureau tax payment management section.
Downloading such as bath tax reports
◎Income and application of bath tax……
The amount of income of bath tax is allotted for promotion of maintenance such as firefighting facilities and sightseeing when we see on budget in 2019 of Yokohama-shi.
◆The amount of 2019 bath tax income: 80 million yen (the amount of budget)

Inquiry to this page

Financial Leading court lady tax part corporation taxation section

Telephone: 045-671-4481

Telephone: 045-671-4481

Fax: 045-210-0481

E-Mail address [email protected]

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