About property tax, city planning tax

Last update date April 1, 2024

Property tax

Property tax applies to land, houses (houses, stores, factories, offices, etc.) and depreciable assets (buildings, machinery, etc. used for business), as of January 1 (the due date) every year. The tax to be paid to the owner according to the price.

Details of land and houses"Land and House Page"Please take a look at it.
Details of depreciable assets“Depreciable Assets Page”Please take a look at it.
Property tax land pricesYokohama City Administrative Map Information Providing System (outside site)Please take a look at it.
English version:"Property tax and city planning tax".

Main contents of property tax
Taxpayers	Principle: The 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 who is registered as owner in depreciable assets tax book
Tax rate	1． 4％
Taxable	Land and houses Depreciable assets (fixed assets such as structures, machinery, tools, fixtures, etc. used by companies and individuals for business purposes) <Example of major depreciable assets>Paved road surfaces of parking lots, parking equipment (turn tables, mechanical parts), outdoor water supply and drainage facilities, greening facilities, power receiving and transformation equipment, outdoor lights, forklifts, etc., reception sets, lockers, safes, personal computers, signboards, neon signs, registers, air conditioners, refrigerators, kitchen facilities, etc If you have depreciable assets, you must declare it by January 31 every year.
Tax standard	The "price" is the basis for calculating property tax. How to determine the price of fixed assets Mechanism for calculating the tax amount of property tax (land) in FY2024 Special provisions for land （１）Special provisions of tax standard for residential land （２）Special provisions for taxation standards for urbanized agricultural land
Calculation method of tax amount	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 house. For more information, please refer to the following page.
Tax exemption point	For land, houses, and depreciable assets owned by the same person in the same ward, if the sum of the respective tax bases is less than the tax exemption point (land 300,000 yen for land, 200,000 yen for houses, 1.5 million yen for depreciable assets) , Property tax is not levied. If the property tax is less than the tax exemption point, the city planning tax will not be levied. (Example) ・The total taxable standard amount for land (three brushes) owned by the same person in the same ward is 250,000 yen, the total standard tax amount pertaining to houses (two buildings) is 500,000 yen, and the standard tax on depreciable assets When the total amount is 2 million yen. ⇒In this case, land will not be taxed because the total tax base is less than the tax exemption point. Houses and depreciable assets are taxed because the sum of the taxable standard amount is equal to or greater than the tax exemption point.
Delivery time	Phase 1: April 2nd term: July 3rd term: December 4th term: February of the following year

City planning tax

The city planning tax is used to cover expenses such as city planning projects such as construction and maintenance of city planning facilities such as street and park maintenance projects, urbanized areas according to the City Planning Act (the city area of Yokohama City as of March 2024) For land and houses located within approximately 77% of), those who own it as of January 1 (the due date) must pay the property tax according to the price of the land and house. .

What is the income and usage of city planning tax?

In Yokohama City, city planning tax revenue of approximately 64.7 billion yen has been allocated to operating expenses of approximately 94.3 billion yen for street and park maintenance projects and land readjustment projects (2024 budget).

Calculation method of tax amount

Tax amount = standard tax amount x tax rate (0.3%)

Public relations materials related to property tax

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

"Overview of Property Tax"・・・ This is a public relations material that explains various tax systems and mechanisms related to property tax in an easy-to-understand manner.
“Fixed Asset Summary Report”・・・ Statistical data on the prices of fixed assets.
“Guide to Depreciable Assets (Property Tax)”・・・ This is a public relations booklet that answers various questions regarding the declaration of depreciable assets.
“How to view the evaluation certificate (land)” (PDF: 135KB)・・・ This is an explanatory material for those who see the land tax book registration matter certificate (evaluation certificate (land)).
“How to view the evaluation certificate (house)” (PDF: 207KB)・・・ This is an explanatory material for those who view the house tax book registration matter certificate (evaluation certificate (house)).

Contact information

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

Office Tax Division Property Tax Land Section and House Office
Ward Office	Land Section Contact Number, Phone number	House contact number, Phone number	E-Mail address
Aoba Ward	No. 51, 3F, Aoba Ward Office 045-978-2248	No. 50, 3F, Aoba Ward Office 045-978-2254	ao-zeimu@city.yokohama.jp
Asahi Ward	29th Floor, Asahi Ward Office Main Building 045-954-6047	29th Floor, Asahi Ward Office Main Building 045-954-6053	as-zeimu@city.yokohama.jp
Izumi Ward	Izumi Ward Office, 3rd floor 302 045-800-2361	Izumi Ward Office, 3rd floor 302 045-800-2365	iz-zeimu@city.yokohama.jp
Isogo Ward	Isogo Ward Office 3F, 36th floor 045-750-2361	Isogo Ward Office 3F, 36th floor 045-750-2365	is-zeimu@city.yokohama.jp
Kanagawa Ward	323, 3rd floor of Kanagawa Ward Office Main Building 045-411-7053	322, 3rd floor of Kanagawa Ward Office Main Building 045-411-7054	kg-zeimu@city.yokohama.jp
Kanazawa Ward	Kanazawa Ward Office, 3rd floor 302 045-788-7749	301st floor, Kanazawa Ward Office 045-788-7754	kz-zeimu@city.yokohama.jp
Konan Ward	Konan Ward Office 3rd floor 32 045-847-8360	Konan Ward Office 3rd floor 32 045-847-8365	kn-zeimu@city.yokohama.jp
Kohoku Ward	35th floor, Kohoku Ward Office 045-540-2275	Kohoku Ward Office 3F, 34th Floor 045-540-2281	ko-zeimu@city.yokohama.jp
Sakae Ward	3rd floor 32nd floor of Sakae Ward Office Main Building 045-894-8361	33rd floor, 3rd Floor, Sakae Ward Office Main Building 045-894-8365	sa-zeimu@city.yokohama.jp
Seya Ward	3rd floor, Seya Ward Office 045-367-5661	3rd floor, Seya Ward Office 045-367-5665	se-zeimu@city.yokohama.jp
Tsuzuki Ward	Tsuzuki Ward Office 3rd floor 32 045-948-2265	33rd floor, Tsuzuki Ward Office 045-948-2271	tz-zeimu@city.yokohama.jp
Tsurumi Ward	Tsurumi Ward Office 4th floor, 5th floor 045-510-1727	Tsurumi Ward Office 4th Floor 6th Floor 045-510-1730	tr-zeimu@city.yokohama.jp
Totsuka Ward	73rd floor, Totsuka Ward Office 045-866-8361	73rd floor, Totsuka Ward Office 045-866-8368	to-zeimu@city.yokohama.jp
Naka Ward	Naka Ward Office Main Building 4F, 45th floor 045-224-8201	44th floor, 4th floor of Naka Ward Office Main Building 045-224-8204	na-zeimu@city.yokohama.jp
Nishi Ward	Nishi Ward Office 4F, 43rd floor 045-320-8349	Nishi Ward Office 4F, 43rd floor 045-320-8354	ni-zeimu@city.yokohama.jp
Hodogaya Ward	28th floor, Hodogaya Ward Office Main Building 045-334-6250	29th Floor, Hodogaya Ward Office Main Building 045-334-6254	ho-zeimu@city.yokohama.jp
Midori Ward	Midori Ward Office 3F, 34th Floor 045-930-2268	Midori Ward Office 3F, 34th Floor 045-930-2274	md-zeimu@city.yokohama.jp
Minami Ward	3rd floor, Minami Ward Office 045-341-1161	3rd floor, Minami Ward Office 045-341-1163	mn-zeimu@city.yokohama.jp

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