If you are experiencing difficulties in making tax payments due to the new coronavirus disease, contact the local Ward Administration Office listed below.
*All links are in Japanese unless indicated. If the information in this provisional translation differs from the original, the Japanese meaning will prevail.
It is> <Applications are due by June 30, 2020 for special tax payment deferrals for municipal taxes due between February 1, 2020 and June 30, 2020
Read below for more information about deferral application eligibility and other details.
Municipal tax deferment measures
"Special measures" of tax collection deferment
Due to circumstances caused by the new coronavirus disease, amendments have been implemented on laws governing local taxes, establishing special provisions for tax collection deferments, which are outlined on this page.
■ Outline of the measures
"Special measures" for residents who find it difficult to pay taxes due to the new coronavirus disease.
Residents who have experienced a significant decrease in income (*1) due to their business being affected by the new coronavirus disease will be eligible for an extension of one year (*2) to pay municipal taxes.
Collateral is not required, and no overdue fees will be assessed.
Note: During the extension period, it is also possible to arrange to make partial or full payments depending on your business' s situation.
Taxpayers and those in the special collection system who meet any of the following two criteria are eligible.
(1) If the outbreak of the new coronavirus disease has caused your salary since February 2020 to have decreased by 20% or more for a month or longer compared to the same period last year.
(2) If it is difficult to make a payment or pay all at once.
Note: the circumstances of each applicant will be taken into consideration regarding the "difficulty to make a payment or pay all at once," such as the accounting for business funds for at least the next six months.
*2 Corporate municipal taxes in planned and interim filings are due by the deadline for filing the final tax return.
■ Application procedures
(1) Application for "Special measures" to defer payments
Attach the necessary documents listed on the "special measures" application to defer tax payments. Application form (PDF version). Refer to the example to see how to fill out the application.
To verify that your revenue has decreased, attach a copy of a document such as the following: property balance statement, statement of income and expenditures, sales book, cash account book, payroll statement, or bank book.
•Property balance statement (Excel version) (PDF version)
•Statement of income and expenditures (Excel version) (PDF version)
•List of assets (Excel version) (PDF version)
*If you are unclear on how to fill out the form, a staff member will ask you the applicable questions and fill in the form for you.
(3) How to submit
Submit the application in person to the office, by mail, or via eLTAX.
For details, refer to the "special measures" to tax deferment guide.
(4) Application deadline
Applications must be made by the date two months after the relevant laws and regulations came into effect
(by June 30, 2020), or by the payment due date (if the payment due date has been extended, then by the
extended due date), whichever is later.
For applications via eLTAX, please check the website (local tax agency) (the outside site).
Other extensions and deferrals (related to the new coronavirus disease)
Municipal tax payment deadline extension for residents who have difficulty paying taxes due to the new coronavirus disease.
■ Collection deferment
Taxpayers (and their families) who contracted the new coronavirus disease, or have been affected as in the example cases below, can consult with the Tax Division of each Ward Administration Office for deferment schemes. (Tax Deferment: Article 15 of the Local Tax Law).
(Case 1) When a disaster causes a substantial loss of property.
If equipment or inventory were discarded as part of the disinfection work carried out at a facility where a patient who tested positive for the new coronavirus was identified.
(Case 2) When the taxpayer or their family is sick
If the taxpayer or family member whose earnings account for the livelihood of the family becomes sick.
(Case 3) When a business is closed, or activities are suspended
If a business run by the taxpayer is forced to close or suspend operations.
(Case 4) When a significant loss is incurred to the business
If a business run by the taxpayer incurs a significant loss due to a decrease in revenue.
■ Application to defer asset conversion
There are measures to defer asset conversion for residents who are unable to pay a municipal tax temporarily due to the new coronavirus disease. Consult with the Tax Division of each Ward Administration Office. (Application to defer asset conversion: Article 15-6 of the Local Tax Law).
■ Application procedures
• For details on applications, refer to the procedures for requesting collection or asset conversion deferment.
• Application forms and other documents can be downloaded from the "Application and related documents for municipal tax deferment measures" page.
List of offices to call for consultation regarding the Municipal Tax deferral measures or for applications
For inquiries and applications related to the municipal tax deferral measures, refer to the list below.
List of contacts for questions or application information on municipal tax deferrals
For inquiries regarding deferrals for the Property Tax, Prefecture residence tax (ordinary collection), or Kei-Car (light automobile) Tax, contact the Ward Administration Office that issued your tax statement (collections at the Tax Division).
For inquiries regarding deferrals for corporate municipal taxes, contact the Ward Administration Office where your business's headquarters is located (collections at the Tax Division).
| ||Address||Contact number|
(Collections manager at the Tax Division)
|Tsurumi Ward Administration Office||3-20-1 Tsurumichuo, 230-0051||510-1743||00|
|Kanagawa Ward Administration Office||3-8 Hirodaiotamachi, 221-0824||411-7062|
|Nishi Ward Administration Office||1-5-10 Chuo, 220-0051|
|Naka Ward Administration Office||35 Nihonodori, 231-0021||224-8229||30|
|Minami Ward Administration Office||2-33 Urafunecho, 232-0024|
|Konan Ward Administration Office||4-2-10 Konan, 233-0003||847-8371||41|
|Hodogaya Ward Administration Office||2-9 Kawabecho, 240-0001||334-6270||50|
|Asahi Ward Administration Office||1-4-12 Tsurugamine, 241-0022|
|Isogo Ward Administration Office||3-5-1 Isogo, 235-0016||750-2372||60|
|Kanazawa Ward Administration Office||2-9-1 Deiki, 236-0021||788-7764||70|
|Kohoku Ward Administration Office||26-1 Mamedocho, 222-0032||540-2291||80|
|Midori Ward Administration Office||118 Terayamacho, 226-0013||930-2283||81|
|Aoba Ward Administration Office||31-4 Ichigaocho, 225-0024||978-2275||82|
|Tsuzuki Ward Administration Office||32-1 Chigasakichuo, 224-0032||948-2285||83|
|Totsuka Ward Administration Office||16-17 Totsukacho, 244-0003||866-8386||90|
|Sakae Ward Administration Office||303-19 Katsuracho, 247-0005|
|Izumi Ward Administration Office||5-1-1 Izumichuokita, 245-0024||800-2375||88|
|Seya Ward Administration Office||190 Futatsubashicho, 246-0021||367-5675||91|
♦ For inquiries regarding deferrals for special collection amounts deducted from salary
[Taxpayers in the special collection system residing in Yokohama]
The first two digits correspond to the two-digit code in the "*1" column on the right side of the table above.
Ex. Specified number: 00-00001 → Tsurumi Ward Office
[Taxpayers in the special collection system outside of Yokohama]
Regardless of location, contact the office below.
|Tax Administration Division, Finance Bureau||Kannai Chuo Building 9F|
2-22 Masagocho, Naka Ward 231-8313
Deferral measures for the national tax
"Special System" to defer national tax payments
Other payment deferral measures (related to new coronavirus infections)
Refer to the leaflet (the outside site) published by the National Tax Agency for information on deferral measures for national taxes, such as income tax.