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Major contents of tax reform (local tax)

Last Updated February 19, 2024

Major contents of tax reform (local tax)

Main contents of the 2024 tax reform (local taxes, etc.)

Implementation of fixed-rate tax cuts related to personal residence tax
Review and extend the application period of special measures for the tax standard for property tax on renewable energy power generation facilities
Review of transfer standards for forest environment transfer tax, etc.

Main contents of the 2023 tax reform (local tax)

Establishment of measures to reduce the amount of property tax on condominiums that have undergone large-scale repair work that contributes to longer life
Establishment of special measures related to the introduction of depreciable assets such as machinery that contributes to improving productivity and promoting wage increases for small and medium-sized businesses
Extension of application period of property tax reduction measures for buildings subject to earthquake-resistant diagnosis
Revision of the tax rate classification of the light motor vehicles tax (keijidosha-zei) Environmental Performance Discount and extension of the application period for the special greening of the light motor vehicles tax (keijidosha-zei) Classification Discount.   

Main contents of the 2022 tax reform (local tax)

Special measures for property tax (land), extension of tax reduction measures for newly built houses, extension of special provisions for mortgage deduction, digitalization of local tax procedures

Main contents of the 2021 tax reform (local tax)

Measures to adjust the burden of property tax (land), review of the special tax rate for the classification of motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei), extension of mortgage loan deductions, and expansion of tax items subject to the common local tax payment system.

Main contents of the revision of the Local Tax Law concerning special measures to mitigate the impact of COVID-19 infection

Special provisions for the grace system for collection, measures to reduce property taxes on depreciable assets owned by small and medium-sized businesses and commercial houses, and extension of temporary reduction of environmental performance rates in motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei).

Main contents of the 2020 tax reform (local tax)

Review of tax measures for unmarried single parents and widow (husband) deductions, respond to property tax issues related to land with unknown owners, expand and extend the local revitalization support tax system (corporate version of hometown tax payment), Review of forest environment transfer tax, etc.

Main contents of tax reform (local tax) in FY2019

Review of vehicle taxation (reduction of motor vehicle tax (jidosha-zei)'s tax rate (permanent tax cut), temporary reduction of environmental performance discount), expansion of mortgage deduction, legislation of forest environmental tax and transfer tax

Main contents of the 2018 tax reform (local tax)

Review of deductions for employment income, deductions for public pensions, basic deductions, special measures such as property tax, review of tobacco tax, establishment of forest environmental tax (tentative name)

Main contents of the 2017 tax reform (local tax)

Transfer of tax resources accompanying the transfer of salary burden of prefectural expenses teachers from prefectures to designated cities, review of spouse j deductions and special spouse deductions, review of greening special provisions (light section) in motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei), review of taxation on high-rise buildings and special measures such as property tax.

Main contents of the 2016 tax reform (local tax)

Corporate inhabitant tax Revision of the corporate tax rate (correction of uneven distribution of local corporate tax), abolition of automobile acquisition tax and establishment of environmental performance rate, review and extension of special greening exceptions, special measures such as property tax, etc.

Main contents of the 2015 tax reform (local tax)

Postponement of tax rate hikes for light motor vehicles tax (keijidosha-zei) (motorcycles, etc.), introduction of green special provisions for light motor vehicles tax (keijidosha-zei) (motorcycles, etc.), special measures for property tax, and review of city tobacco tax rates for manufactured tobacco of former third-class products.

Main contents of the 2014 tax reform (local tax)

Review of employment income deduction (personal municipal tax), reduction of corporate municipal tax corporate tax rate, increase of light motor vehicles tax (keijidosha-zei) tax rate, establishment of reduction measures for property tax, establishment of special measures for taxation standards for depreciable assets・ Expansion

Main contents of the 2013 tax reform (local tax)

Reduction of interest rates on arrearages and additional refunds, extension and expansion of mortgage deductions, review of the method of calculating the amount collected in special collection from public pension, integration of financial income taxation, establishment of special measures such as property tax and expansion of reduction measures

Main contents of the 2012 tax reform (local tax)

Revision of employment income deductions for personal residence tax and income tax, revision of Retirement income tax, and revision of special provisions for deferred property tax on residential land

Main contents of the 2011 tax reform (local tax)

Revision of donation tax credit for personal residence tax and revision of Retirement income tax

Main contents of the 2010 tax reform (local tax)

Revision of dependent deductions for personal residence tax and income tax, revision of life insurance premium deduction, increase of tobacco tax rate

Main contents of the 2009 tax reform (local tax)

Establishment of special tax credits (home loan deductions) for housing borrowings in personal residence tax, special tax rates on dividends and gains on transfer of listed stocks, establishment of special deductions for long-term transferable income of land, etc., taxation methods for covered warrants Review

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Inquiries to this page

Taxation Section, General Tax Department, Finance Bureau

Telephone: 045-671-2252

Telephone: 045-671-2252

Fax: 045-641-2775

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

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Page ID: 297-548-179

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