Taxes on offices, offices, and residences

If you do not have a Address in the ward and have an office, store or residence in the ward as of January 1, and have a certain income during the previous year, you must have a municipal tax in the ward where the office is located.・ We are obliged to pay the prefectural tax per capita rate (municipal tax 3,900 yen, prefectural tax 1,300 yen).
※Prior to 2023, municipal tax 4,400 yen, prefectural tax 1,800 yen

Offices and offices are facilities provided for the needs of the business, regardless of whether they are owned or not, and are places where the business is continuously conducted there. These include clinics, law firms, professors, etc., which are provided by doctors, lawyers, and various arts masters other than housing, as well as stores established by business owners other than housing.

A house is an independent house located in a place other than the Address area for the purpose of providing for the residence of one's own or family, regardless of whether it is owned by one's own and whether it is actually living there.

If you move alone outside the ward away from your family, your family will be a beneficiary of administrative services in Yokohama City due to the presence of houses in the ward, so from the viewpoint of benefit, municipal tax and prefectural tax per capita rate (municipal tax 3,900 yen, prefectural tax 1,300 yen).
※Prior to 2023, municipal tax 4,400 yen, prefectural tax 1,800 yen

Government-designated cities such as Yokohama City are supposed to treat wards as one municipality. For example, if you live outside of Tsurumi Ward and have a residence in Tsurumi Ward, you are obliged to pay the municipal tax and prefectural tax per capita rate (3,900 yen for municipal tax and 1,300 yen for prefectural tax) in Tsurumi Ward.
※Prior to 2023, municipal tax 4,400 yen, prefectural tax 1,800 yen

If you do not have Address, residence, office, office or dormitory in the tax payment area (by ward), you will be required to designate a taxpayer from among those who have Address, residence, office or office in the tax payment area.

If a foreigner who does not have a Address in Japan has an office in Japan, the per capita rate will be charged regardless of the amount of income during the previous year.

Even if you have a residence in a tax payment area (by ward), you will not be taxed if you have a Address in Japan and your previous year's income is below the following criteria.

• Persons with disabilities, minors, widows or single-parents with a total income of 1.35 million yen or less in the previous year
• People without dependents…Persons whose total income in the previous year was less than 350,000 yen + 100,000 yen
• A person with a dependent…Persons whose total income in the previous year was 350,000 yen x (person + spouse of the same livelihood + number of dependent relatives) + 100,000 yen + 210,000 yen or less

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