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About application and the delivery of exception of deadline

Last update date January 27, 2020

With exception of deadline

It is system that we divide the special collection amount of a tax into two times a year and can deliver by exception of deadline being person of special collection duty of municipal tax, prefectural tax, and thing receiving payment of salary always receiving approval of the mayor ten (regardless of residence in Yokohama-shi, the suburbs residence) when within.

The delivery time after approval

Please put to for May about the delivery for November by June 10 in the next year in the next year from December by December 10 from June.
※When deadline of the delivery is rest Sundays and holidays on Saturday, the next day of rest Sundays and holidays becomes deadline of the delivery.

Procedure for application

You fill in required items on "application about exception of deadline of the municipal tax, prefectural tax special collection amount of a tax", and please submit application by mail or bringing to the top of seal (in the case of ※ corporation, please seal in representative mark by all means), Finance Bureau tax payment management section.
Afterwards, we examine in Yokohama-shi and notify of result. ※It almost takes around two weeks for examination.
In addition, requirements that approval is rejected are as follows.

  1. In the offices which are going to catch approval, do not be admitted that person receiving payment of salary is less than regular ten people
  2. Having submitted application within one year after day when we were informed of cancellation (except case canceled only by the reason of what fact to correspond to) above (1 occurred) of approval
  3. In fact, there is considerable reason admitted that we have difficulty in the delivery of special collection including case that the collection of money of collection money of collection of Motoichi has nonpayment and to modify the nonpayment is remarkable, and is difficult

For details, please contact Finance Bureau tax payment management section.

Notice matter when exception of deadline was approved

  • As this exception becomes exception about deadline, please collect from salary of employee every month.
  • When thing receiving payment of salary becomes older than regular ten people (regardless of residence in Yokohama-shi, the suburbs residence), please submit "registration form when you lacked in requirements of exception on deadline of the municipal tax, prefectural tax special collection amount of a tax" to Finance Bureau tax payment management section.
  • When there is Yokohama-shi tax delinquency, approval of exception of deadline may be canceled.
  • When there is transfer such as employees, please submit transfer notice by all means to Yokohama-shi special collection center. About submission of report of transfer, please confirm the following link.

About the details such as mention contents of report of transfer, please ask special collection center directly.

About the delivery after approval

When application is accepted in the middle of the year, we do not send the new delivery book.
You correct the delivery amount of money listed in your delivery book, and please deliver.
Method of correction of the delivery amount of money, please identify the following.
"The special collection amount of a tax included change, but the new delivery book has not been sent" common question Q30 about special collection

When application is accepted by November 30
Please deliver share until the previous month of "month when application was accepted" according to the deadline of the delivery of each month.
For May corrects the delivery amount of money for May from for for November and December in for November and the next year in the next year from "month when application was accepted", and please deliver.

Example: Approval notice day of exception of deadline in the case of July 11, 2020
  We do not change in ... ..., deadline of the delivery for June, 2020
  It is December 10, 2020 in ... ..., deadline of the delivery for ... November for July, 2020
  It is June 10, 2021 in ... ..., deadline of the delivery for ... May, 2003 for December, 2020

When application is accepted after December 1
Please deliver share until the previous month of "month when application was accepted" according to the deadline of the delivery of each month.
For May corrects the delivery amount of money for May in the next year in the next year from "month when application was accepted", and please deliver.

Example: Approval notice day of exception of deadline in the case of January 22, 2021
  We do not change in ... ..., deadline of the delivery for ... December for June, 2020
  It is June 10, 2021 in ... ..., deadline of the delivery for ... May for January, 2021

※With "month when application was accepted", it is at month to belong on approval notice day listed in "exception approval notification of deadline of the municipal tax, prefectural tax special collection amount of a tax" to send from Yokohama-shi. As it is not day when we send "application about deadline of the municipal tax, prefectural tax special collection amount of a tax" to Finance Bureau tax payment management section or submitted, please be careful.

About sending of the delivery book after approval

As it is (for each month 12 pieces, spare two pieces) 14 pieces of delivery books enclosed by notice of the amount of a tax decision of the new year even if application of exception of deadline is approved in the following cases, you correct the delivery amount of money of the delivery book for May in for and the next year in November, and please use.

  1. When is appointed newly from the year by person of special collection duty
  2. When notice of the amount of a tax decision is sent from Yokohama-shi in last year, but application of exception of empty deadline becomes start for the new year
  3. Day when notice of the amount of a tax decision was sent from Yokohama-shi in last year, but was accepted application of exception of deadline in the case of after March 15
  4. When notice of the amount of a tax decision is not sent from Yokohama-shi in last year, and there is not the delivery for special collection to Yokohama-shi
  5. When designated number is changed by changes of the location

If the delivery by special collection to Yokohama-shi is continued after the next fiscal year, four pieces of payment notices (from June for November from December for next year May for each one piece, spare two pieces) are sent. But 14 pieces of delivery book is sent when we correspond to the above (4.).

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Reference

Please refer at the following if you have any questions.

Finance Bureau tax payment management section (inquiry about exception of deadline)
Telephone: 045-671-3096 (from Saturday, 8:45 a.m. except Sundays and holidays to 5:15 p.m.)
〒231-8313
2-22, Masagocho, Naka-ku, Yokohama-shi Kannai the ninth floor of Chuo Building

Yokohama-shi special collection center (inquiry about reports of notice of the amount of a tax decision, transfer)
Telephone: 045-671-4471 (from Saturday, 8:45 a.m. except Sundays and holidays to 5:15 p.m.)
〒231-8314
2-22, Masagocho, Naka-ku, Yokohama-shi Kannai the ninth floor of Chuo Building

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Financial Leading court lady tax part tax payment management section

Telephone: 045-671-3719

Telephone: 045-671-3719

Fax: 045-664-3030

E-Mail address [email protected]

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