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Special provisions for land
Last update date April 3, 2023
As for the tax standard for property tax and city planning tax, the price is originally the standard tax amount (called the main rule tax standard amount) according to the provisions of the Local Tax Law, but for residential land, special provisions of the tax standard are provided. The amount calculated from the table below is the main rule tax standard amount.
The exception of the tax standard for residential land is divided into small residential land for a part of 200 m2 or less and general residential land for a portion exceeding 200 m2.
| Classification | Land use and area classification | Property tax Standard tax amount |
City planning tax |
|---|---|---|---|
| Small-scale residential land | Part 200 m2 or less of the site of a house or apartment (explanatory note) | Price x 1/6 (exceptional rate) | Price x one-third (exceptional rate) |
| General residential land | Part of the site such as houses and apartments that exceed 200m2 (Note) | Price x one-third (exceptional rate) | Price x 2/3 (exceptional rate) |
| Non-residential land | Sites and vacant lots other than residential premises, such as stores and factories | Price = Standard tax amount | Price = Standard tax amount |
(Remarks) In the case of apartments, condominiums, etc., the following parts (number of units x 200 m2) will be small residential land.
(Note) The range of residential land is up to 10 times the floor area of the house.
| Category of farmland | Eligible farmland |
|---|---|
| Urbanized area farmland | It is farmland in urbanization area farmland except thing which received designation of production green tract of land area or specific production green tract of land. |
| General farmland | Mainly, it is farmland in urbanization adjustment area and production green tract of land (however, farmland that has been licensed for conversion based on the Farmland Law is excluded.) 。 |
Agricultural land in the urbanized area is originally supposed to be taxed based on the price of residential land, but in order to mitigate the increase in tax burden associated with the tax burden on residential land and the increase in tax burden associated with urbanization. There are special cases such as, and the tax burden is reduced. Specifically, the price is multiplied by the following special rate to determine the standard tax amount.
- Property tax: Standard tax amount = price x 1/3
- City planning tax: Standard tax amount = price x two-thirds
In addition, this exception does not apply to farmland where conversion of farmland law has been notified.
Contact information
If you have any questions, please contact your ward office.
| Ward Office | Window | Phone number | E-Mail address |
|---|---|---|---|
| Aoba Ward | No. 51, 3F, Aoba Ward Office | 045-978-2248 | ao-zeimu@city.yokohama.jp |
| Asahi Ward | 29th Floor, Asahi Ward Office Main Building | 045-954-6047 | as-zeimu@city.yokohama.jp |
| Izumi Ward | Izumi Ward Office, 3rd floor 302 | 045-800-2361 | iz-zeimu@city.yokohama.jp |
| Isogo Ward | Isogo Ward Office 3F, 36th floor | 045-750-2361 | is-zeimu@city.yokohama.jp |
| Kanagawa Ward | 323, 3rd floor of Kanagawa Ward Office Main Building | 045-411-7053 | kg-zeimu@city.yokohama.jp |
| Kanazawa Ward | Kanazawa Ward Office, 3rd floor 302 | 045-788-7749 | kz-zeimu@city.yokohama.jp |
| Konan Ward | Konan Ward Office 3rd floor 32 | 045-847-8360 | kn-zeimu@city.yokohama.jp |
| Kohoku Ward | 35th floor, Kohoku Ward Office | 045-540-2275 | ko-zeimu@city.yokohama.jp |
| Sakae Ward | 3rd floor 32nd floor of Sakae Ward Office Main Building | 045-894-8361 | sa-zeimu@city.yokohama.jp |
| Seya Ward | 3rd floor, Seya Ward Office | 045-367-5661 | se-zeimu@city.yokohama.jp |
| Tsuzuki Ward | Tsuzuki Ward Office 3rd floor 32 | 045-948-2265 | tz-zeimu@city.yokohama.jp |
| Tsurumi Ward | Tsurumi Ward Office 4th floor, 5th floor | 045-510-1727 | tr-zeimu@city.yokohama.jp |
| Totsuka Ward | 73rd floor, Totsuka Ward Office | 045-866-8361 | to-zeimu@city.yokohama.jp |
| Naka Ward | Naka Ward Office Main Building 4F, 45th floor | 045-224-8201 | na-zeimu@city.yokohama.jp |
| Nishi Ward | Nishi Ward Office 4F, 43rd floor | 045-320-8349 | ni-zeimu@city.yokohama.jp |
| Hodogaya Ward | 28th floor, Hodogaya Ward Office Main Building | 045-334-6250 | ho-zeimu@city.yokohama.jp |
| Midori Ward | Midori Ward Office 3F, 34th Floor | 045-930-2268 | md-zeimu@city.yokohama.jp |
| Minami Ward | 3rd floor, Minami Ward Office | 045-341-1161 | mn-zeimu@city.yokohama.jp |
For inquiries to this page
Land Section, Property Tax Division, Finance Bureau
Phone: 045-671-2258
Phone: 045-671-2258
Fax: 045-641-2775
Email address: za-koteishisanzei@city.yokohama.jp
Page ID: 726-593-279
