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Summary of Yokohama green tax

Last update date June 2, 2020

We carry out "Yokohama green tax" from 2009 for the future of "town Yokohama that is full of green".

 It is problem that it is important to wait, and to succeed to Yokohama in the next generation that is full of green. In addition, it is difficult to regain when green is lost once.
 In Yokohama-shi, we protect green and have citizen's bear "Yokohama green tax" as a part of important resources of "Yokohama green up plan" to push forward structure, approach to bring up from 2009.
 In addition, other than Yokohama green tax, we plan reduction of maintenance burden of green tract of land and farmland and establish reduction measures such as property tax for the purpose of planning tree planting instructions of more city areas and maintenance maintenance of farmland.

About Yokohama green tax (PDF: 2,624KB)

Summary of Yokohama green tax

Effective time

 In Yokohama-shi, we devised "Yokohama green up plan" [2019-2023] based on result and problem of past approach, result of public awareness investigation and worked on the formation of town where green was rich in continuously and decided to follow for the resources in Heisei after 31 (Raiwa 1), and to ask for burden of "Yokohama green tax".

Method (individual) of taxation

We add 900 yen a year to per capita rate of municipal tax until minute in 2023.

Income is lower than uniformity amount of money, and that municipal tax per capita rate is not taxed is excluded remarks 1.
Please see page about "personal municipal tax, prefectural tax" about tax rate of municipal tax remarks 2.

Method (corporation) of taxation

 We add the amount of 9% equivalency of the amount of annual per capita rate of municipal tax (for fiscal year to start to March 31, 2024). But when, about fiscal year minute starting by March 31, 2014 from April 1, 2009, corporation tax percent is not taxed, of "Yokohama green tax" is not.

Per capita rate tax rate
 
Division such as corporations by sums such as capitalTax rate (annual sum) including "Yokohama green tax" of corporation where is younger than number of the employees 50 peopleTax rate (annual sum) including "Yokohama green tax" of corporation more than 50 number of the employeesStandard tax rate (annual sum) of corporation where is younger than number of the employees 50 peopleStandard tax rate (annual sum) of corporation more than 50 number of the employees
Corporation except the following54,500 yen130,800 yen50,000 yen120,000 yen
Corporation which is 100 million yen or less more than 10 million141,700 yen163,500 yen130,000 yen150,000 yen
Corporation which is 1 billion yen or less more than 100 million yen174,400 yen436,000 yen160,000 yen400,000 yen
Corporation which is 5 billion yen or less more than 1 billion yen446,900 yen1,907,500 yen410,000 yen1,750,000 yen
Corporation more than 5 billion yen446,900 yen3,270,000 yen410,000 yen3,000,000 yen

Remarks: When offices are in plural wards in the city (in each ward), we add up the amount of per capita rate that we judged according to the number of the employees for each ward. When plural offices are in equivalence ward, we add up the number of the employees and judge the amount of per capita rate.

The yield of taxes scale

About 2.9 billion yen
Personal about 1.8 billion yen, corporation about 1.1 billion yen (2020 original budget base)

Accumulated fund to fund

We save the amount of yield of taxes equivalency to "Yokohama-shi green fund" to plan improvement of business to contribute to green maintenance and creation.

Purpose

 Among Yokohama green up plans, we allot for business to be connected for promotion such as certain security of forest place, farmland, promotion of immediate tree planting, improvement of green quality by enhancement of maintenance, promotion of citizen participation in planning including volunteer.

Process of establishment, revision of the Yokohama green tax regulations

About Yokohama green up plan

 Yokohama-shi has a variety of green such as many forest places or farmland in imminent place of civic life while being big city. We promote "Yokohama green up plan" that utilized "Yokohama green tax" in a part of the resources as chief approach of "Yokohama-shi water and master plans for parks and open spaces" from 2009 to succeed these green in the next generation.

 It is necessary that green maintenance and creation spend long time and work continuously. We devised "Yokohama green up plan" [2019-2023] to work on based on result and problem of past approach, result of opinion offer for draft of this plan chiefly in after 2019.

Idea of plan

Beautiful town Yokohama that is full of green to bring up together

Aim of five years

We do aim of five years from cause, 2019 of idea of plan to 2023 as follows.

  1. We stop green decrease and aim at gross maintenance
  2. We raise green quality by improvement of green maintenance, creation, maintenance depending on local characteristic
  3. We increase relations with citizen and green and realize rich living that there is with green

For details, please see Yokohama green up plan.

Question about "Yokohama green tax"

Question 1

What is reason that we judged to continue Yokohama green tax?

Answer 1

 It is problem that it is important to wait, and to succeed to Yokohama in the next generation for Yokohama-shi that is full of green.
Yokohama green tax is resources important at all and asks citizen's for burden about five years in 2023 from Heisei 31 (Raiwa 1) in pushing forward approach of green maintenance, creation in severe economic conditions steadily.

Question 2

We further push forward administrative and financial reform, and should we not secure resources of green maintenance, creation?

Answer 2

 Financial status of Motoichi is in severe financial status and, based on that, works on review of desk work business.
 We perform efficiency of desk work of thorough business review and internal administrative task, but it is anticipated that strictness increases as for the future financial status still more in future.
 We ask citizen's all of you for burden on Yokohama green tax that green maintenance checks green decrease and secures stable resources of that purpose.

Question 3

You should tax developer.

Answer 3

 When we impose tax for development restraint, there is problem that it is to indulgence which we can develop if we do tax burden at low tax rate.

About the forest ecotax (national tax)

 The forest ecotax, donation tax is national tax founded in 2019 by the taxation system revision to secure local resources to plan prevention of achievement and disaster of greenhouse gas emission reduction purpose of our country stably.
 In addition, taxation of the forest ecotax is from 2024.

Summary of the forest ecotax (national tax), the forest environment donation tax
Purpose (purpose)To secure local resources to plan prevention of achievement and disaster of greenhouse gas emission reduction target of our country stably
Taxation technique, tax rateWe levy in conjunction with personal residence tax and collect 1,000 yen a year
Taxation periodFrom 2024
Transfer to the municipalitiesCountry hands over in constant standard from 2019 (until 2024, they utilize liability reserve of local public entity finance mechanism)
ApplicationExpense about thinning and securing of personnel training, leading figure, the forest maintenance such as the promotion and spread of use of wood enlightenment and the promotion

 The forest ecotax was founded with the primary objective of utilization promotion of the forest maintenance and domestic wood of the local mountains where forestry was not managed. In Yokohama-shi, we plan promotion of use of wood and will inflect for resources of school rebuilding business to get into full swing in future.
 Yokohama green tax was aimed for green maintenance, creation in the city and utilizes for purchase of forest place or creation of machinakadeno green. Yokohama green tax is different from the forest ecotax in purpose and application.

About water source environmental conservation tax (prefectural tax)

 Because Kanagawa works on maintenance, reproduction of water source environment continuously, water source environmental conservation tax is excess taxation of personal prefectural tax which we founded in 2007.

Summary of water source environmental conservation tax

Purpose (purpose)

For the purpose of stable securing of high quality water which citizen of the prefecture needs for the future, to plan enhancement of business to contribute to maintenance of water source environment and reproduction
Taxation technique, tax rateWe add 0.025% to annual sum 300 yen, income percent in personal prefectural tax per capita rate
Taxation periodUntil 2021
Grants to Yokohama-shiIn Yokohama-shi, grants are not done
Application
  • Maintenance, reproduction of the forest
  • Maintenance, reproduction of river
  • Maintenance, reproduction of groundwater
  • Load reduction to water source environment
  • Promotion of the outside the prefecture upper classes level measures
  • Structure which propels water source environmental conservation, reproduction

 Prediction areas of business utilizing the yield of taxes of water source environmental conservation tax is mainly water source maintenance area of West Kanagawa, and Yokohama city limits are not included. In addition, as for the yield of taxes of water source environmental conservation tax, grants are not done in business that Yokohama-shi carries out. For Yokohama green tax and water source environmental conservation tax of Kanagawa, purposes are different.

Inquiries


About "Yokohama green up plan"
Environmental Planning Bureau policy section (Phone: 045-671-4214, fax: 045-550-4093)

About inquiry except "Yokohama green up plan"
Personal municipal tax each ward office Tax Division or Finance Bureau Tax Division (Phone: 045-671-2253, fax: 045-641-2775)
Corporation municipal tax Finance Bureau corporation taxation section (Phone: 045-671-4481, fax: 045-210-0481)

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Inquiry to this page

Financial Leading court lady tax part Tax Division

Telephone: 045-671-2229

Telephone: 045-671-2229

Fax: 045-641-2775

E-Mail address [email protected]

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