About reduction of taxes of personal municipal tax, prefectural tax and exemption of forest environmental tax

　Those who have been affected by disasters, those who are receiving welfare, and those who are extremely difficult to pay personal municipal tax, prefectural tax, forest environmental tax, etc. Due to the postponement of collection, etc., the ability to bear personal municipal tax, prefectural tax, and forest environmental tax (tax-bearing power) is weak, and it may be objectively recognized that it is difficult to pay the tax due to the "Yokohama City Tax Ordinance".
　Please note that when receiving a tax exemption, etc., it is not necessarily applied by application, as it will be examined in consideration of the status of assets, savings, etc., and the income status of relatives who make a living.

In the following cases, when it is deemed difficult to pay personal municipal tax, prefectural tax, and forest environmental tax, you may be able to receive reduction of taxes as necessary.

• When a house or household property is lost due to a disaster
• When death or life or death is unknown due to a disaster
• When a person becomes disabled due to a disaster
• social security(*1) or equivalent to social security(*2)
• If the previous year's income is less than a certain amount and there is no income due to unemployed (* 3) for more than one month
• When the previous year's income is less than a certain amount and the income decreases by more than a certain percentage compared to the previous year's income due to unemployment (* 3).

（※１） Exemption from forest environmental tax excludes funeral assistance listed in Article 11, Item 8 of the Act, which is carried out pursuant to the provisions of Article 18, Paragraph 2 of the Public Assistance Act.
（※２） Exemption from forest environmental tax excludes cases equivalent to social security.
（※３） Unemployment, etc. means that you are unable to get a job despite having the will and ability to work, such as corporate bankruptcy, dismissal due to personnel management, unemployment due to illness, etc. Excluding Retirement.
Specifically, please confirm page 2 of (PDF: 403KB) to one where tax payment of personal residence tax and forest environmental tax is difficult.

　In order to apply for a reduction or exemption, the due date (for those who have been specially collected from the public pension, the first salary arriving after the date of the exemption or the payment date of the public pension. The same applies below. ) In addition to the "Municipal Tax, Prefectural Tax, Forest Environmental Tax Tax Decision Tax Payment Notice", please prepare the following documents according to the reason for application. Please note that required documents differs depending on the reason for applying, so if you are applying, please contact the Tax Division City Tax Section office by the deadline.

When it does not correspond to requirements such as grounds or income standard to prescribe in "Yokohama-shi city tax regulations" and "law about forest environmental tax and forest environment transfer tax", or about tax amount past due date and amount of paid tax , In principle, reductions and exemptions are not possible.

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