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About property tax, city planning tax

Last Updated December 19, 2024

Property tax

Property tax is levied on land, houses (houses, stores, factories, offices, etc.) and depreciable assets (buildings, machinery, etc. used for business) as of January 1 of each year (the due date). Tax to be paid by the owner according to the price.

Main contents of property tax
Taxpayers Principle: Owners as of January 1 of each year (the due date) are as follows.
  • Land and houses: Person who is registered or registered as owner in real estate registry or fixed asset replenishment tax book
  • Depreciable assets: Person registered as owner in depreciable asset tax book
Tax rate 1. 4%
Taxable Land, houses
Depreciable assets (fixed assets such as structures, machinery, tools, fixtures, and fixtures used by companies and individuals for their business purposes)
<Examples of main depreciable assets> paved roads of parking lots, parking equipment (turntables, machine parts), outdoor plumbing equipment, greening facilities, substation equipment, large special vehicles such as outdoor lights, forklifts, reception sets, lockers, safes, personal computers, signboards, neon signs, registers, air conditioners, refrigerators, kitchen equipment, etc.
If you have depreciable assets, you must file a declaration by January 31 of each year.
Tax standard This is the "price" which is the basis for calculating property tax.
Tax calculation method Tax amount = standard tax amount x tax rate (1.4%)
Reduction of newly built houses For newly built houses, the tax amount will be reduced for a certain period from the following year of new construction depending on the type of newly built houses.
For more information, please refer to the following website.
Tax exemption point

For land, houses, and depreciable assets owned by the same person in the same ward, if the total amount of each taxable standard amount is less than the tax exemption point (300,000 yen for land, 200,000 yen for houses, 1.5 million yen for depreciable assets) , Property tax is not levied.
Also, if the property tax is below the tax exemption point, the city planning tax will not be levied.
(Example)
・The total taxable standard amount pertaining to land (3 brushes) owned by the same person in the same ward is 250,000 yen, the total taxable standard amount pertaining to houses (2 buildings) is 500,000 yen, and the taxable standard amount pertaining to depreciable assets When the total amount is 2 million yen.
⇒In this case, land is not taxed because the sum of the standard tax amount is below the tax exemption point. Houses and depreciable assets are taxed because the sum of the standard tax amount is equal to or greater than the tax exemption point.

Delivery date Phase 1: April 2nd term: July 3rd term: The fourth term of December: February of the following year

City planning tax

In order to allocate the city planning tax to expenses such as the construction and maintenance of city planning facilities such as street and park maintenance projects, the city planning tax is an urbanized area according to the City Planning Act (as of March 2024) For land and houses located within the city area of about 77% of the city area), those who own as of January 1 (the due date) every year according to the price of land and houses. Tax.

  • What is the income and usage of the city planning tax?
In Yokohama City, the city planning tax revenue of approximately 64.7 billion yen is allocated to the operating expenses of approximately 94.3 billion yen for street and park maintenance projects and land readjustment projects (the FY2024 budget).
  • Tax calculation method
Tax amount = standard tax amount x tax rate (0.3%)

Public information related to property tax

Please refer to the following public relations materials related to property tax.

Contact information

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

                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
Each ward office, Tax Division Property Tax, Land Section House
Ward officeLand Section window number Phone numberHouse contact number Phone numberE-Mail address
Aoba Ward51, 3rd floor of Aoba Ward Office
045-978-2248
50th floor on the 3rd floor of Aoba Ward Office
045-978-2254
ao-zeimu@city.yokohama.lg.jp
Asahi Ward29th floor, 2nd floor of Asahi Ward Hall Main Building
045-954-6047
29th floor, 2nd floor of Asahi Ward Hall Main Building
045-954-6053
as-zeimu@city.yokohama.lg.jp
Izumi Ward302 on the 3rd floor of Izumi Ward Office
045-800-2361
302 on the 3rd floor of Izumi Ward Office
045-800-2365
iz-zeimu@city.yokohama.lg.jp
Isogo Ward36th floor, Isogo Ward Office, 3rd floor
045-750-2361
36th floor, Isogo Ward Office, 3rd floor
045-750-2365
is-zeimu@city.yokohama.lg.jp
Kanagawa Ward323, 3rd floor of Kanagawa Ward Hall Main Building
045-411-7053
322, 3rd floor of Kanagawa Ward Hall Main Building
045-411-7054
kg-zeimu@city.yokohama.lg.jp
Kanazawa Ward302 on the 3rd floor of Kanazawa Ward Office
045-788-7749
301 on the 3rd floor of Kanazawa Ward Office
045-788-7754
kz-zeimu@city.yokohama.lg.jp
Konan Ward32nd floor, Konan Ward Office, 3rd floor
045-847-8360
32nd floor, Konan Ward Office, 3rd floor
045-847-8365
kn-zeimu@city.yokohama.lg.jp
Kohoku Ward35th floor, Kohoku Ward Office, 3rd floor
045-540-2275
34th floor, Kohoku Ward Office, 3rd floor
045-540-2281
ko-zeimu@city.yokohama.lg.jp
Sakae Ward32nd floor, 3rd floor of Sakae Ward Hall Main Building
045-894-8361
33rd floor, 3rd floor of Sakae Ward Hall Main Building
045-894-8365
sa-zeimu@city.yokohama.lg.jp
Seya Ward31st floor, Seya Ward Office, 3rd floor
045-367-5661
31st floor, Seya Ward Office, 3rd floor
045-367-5665
se-zeimu@city.yokohama.lg.jp
Tsuzuki Ward  32nd floor, Tsuzuki Ward   Office, 3rd floor
045-948-2265
33rd floor, Tsuzuki Ward   Office, 3rd floor
045-948-2271
tz-zeimu@city.yokohama.lg.jp
Tsurumi Ward5th floor on the 4th floor of Tsurumi Ward Office
045-510-1727
4th floor, 6th floor, Tsurumi Ward Office
045-510-1730
tr-zeimu@city.yokohama.lg.jp
Totsuka Ward73rd floor, Totsuka Ward Office, 7th floor
045-866-8361
73rd floor, Totsuka Ward Office, 7th floor
045-866-8368
to-zeimu@city.yokohama.lg.jp
Naka Ward45th floor, 4th floor of Naka Ward Office Main Building
045-224-8201
44th floor, Naka Ward Office Main Building, 4th floor
045-224-8204
na-zeimu@city.yokohama.lg.jp
Nishi Ward43rd floor, Nishi Ward Office, 4th floor
045-320-8349
43rd floor, Nishi Ward Office, 4th floor
045-320-8354
ni-zeimu@city.yokohama.lg.jp
Hodogaya Ward28th floor, 2nd floor of Hodogaya Ward Hall Main Building
045-334-6250
28th floor, 2nd floor of Hodogaya Ward Hall Main Building
045-334-6254
ho-zeimu@city.yokohama.lg.jp
Midori Ward34th floor, Midori Ward Office, 3rd floor
045-930-2268
34th floor, Midori Ward Office, 3rd floor
045-930-2274
md-zeimu@city.yokohama.lg.jp
Minami Ward31st floor, Minami Ward Office, 3rd floor
045-341-1161
31st floor, Minami Ward Office, 3rd floor
045-341-1163
mn-zeimu@city.yokohama.lg.jp

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Inquiries to this page

Property Tax Division, Chief Tax Department, Finance Bureau Land Section

Telephone: 045-671-2258

Telephone: 045-671-2258

Fax: 045-641-2775

Email address: za-koteishisanzei@city.yokohama.lg.jp

Property Tax Division, Property Tax Division, Finance Bureau

Telephone: 045-671-2260

Telephone: 045-671-2260

Fax: 045-641-2775

Email address: za-koteishisanzei@city.yokohama.lg.jp

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Page ID: 906-665-470

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