About report of municipal tax, prefectural tax

Last updated on December 3, 2024.

Municipal tax and prefectural tax are levied on the income for one year from January 1 to December 31 the following year. Therefore, income, necessary expenses and income deductions must be declared to the Tax Division ward office in Address as of the due date (January 1) by March 15 every year.

A person who must make a declaration

　As of January 1, those who had Address in Yokohama City (including those who were transferred out after January 2) and whose income during the previous year falls under the following categories:
　However, those who have filed a final income tax return to the tax office are considered to have filed municipal tax and prefectural tax at the same time, so there is no need to file a municipal tax or prefectural tax again.

Persons whose income from public pension, etc. is 4 million yen or less and whose income other than miscellaneous income related to public pension, etc. is 200,000 yen or less
A person who has been paid salary from one place and whose total amount of income other than salary income (dividends, real estate, miscellaneous income, etc.) is 200,000 yen or less
A person who has been paid salary from two or more places and whose total amount of salary income that was not adjusted at the end of the year and various income amounts other than salary income is 200,000 yen or less
Person who did not have income (if there is no report, it may affect judgment of reduction of premium of National Health Insurance member and various welfare-related application procedures.)

　The following persons need to file a municipal tax / prefectural tax if they do not submit a final income tax return to the tax office, such as no income tax to be paid or income tax to be refunded.

People who have income from businesses such as cosmetics retail, insurance diplomacy, etc., rent, dividends, etc.
Persons who had various incomes (dividends, real estate, miscellaneous income, etc.) other than employment income (excluding 2)
Person who receives salary from two or more places (excluding 3)
A person who does not have a withholding slip due to daily salary income
A person who has retired in the middle of the year with only salary income and has not been re-employed

　Next, the applicable person needs to submit a municipal tax / prefectural tax return (for offices, offices, and houses).

As of January 1, there are offices, offices and residences in the ward of Yokohama, and there are no Address in the ward.

A person who does not need to make a declaration

A person who has filed or is planning to file a final income tax return with the tax office
A person who has only salary income and has submitted a salary payment report to Yokohama City from his / her employer
Those who have only income from public pension and have no other income

If you do not submit a final income tax return to the tax office and receive various deductions such as medical expenses deduction or social insurance deduction not listed on the withholding slip, you need to file a tax return.

Deadline and Submission Method

Due date

March 15 every year (If March 15 falls on a Saturday or Sunday, the next open agency date will be the deadline.)
※We ask for your cooperation so that you can report it as soon as possible.

Submission method

Please submit the municipal tax and prefectural tax declaration form to the Tax Division of the ward office in Address as of the due date (January 1).

Submission at the counter

The Reception hours window of each ward office Tax Division is open from 8:45 to 17:00 (excluding Saturday, Sunday and public holidays).

Submission by mail

Reports can be submitted by mail.
In order to prevent the spread of infection in COVID-19 infection, please report by mail as much as possible to alleviate congestion at the reception desk.

What is required for declaration

List of documents required for declaration
Proof of income, etc.	Person who earned salary and public pension income	Salary and Public withholding slips for pension
	Persons with individual pension income	Certificates of payment issued by insurance companies, etc.
	People who earned sales, agriculture, and real estate income	Breakdown of income and expenditure
	Person who had other income	Those who know the amount of income (payment notice, payment record, purchase certificate, etc.) Those who know the necessary expenses
Proof of receiving various deductions (e.g.)	Person who paid contribution such as social insurance premium, small business mutual aid	Certificate of deduction for National Pension Plan (Kokumin Nenkin) insurance premiums and voluntary insurance premiums Notice of annual paid amount of National Health Insurance premium, medical care premium for seniors, and Long-term Care Insurance Premium payment amount sent from Yokohama City (postcard) (if you have one) Certificate of payment of small business mutual aid, etc.
	Person who paid life insurance premiums and earthquake insurance premiums	Deduction certificates issued by insurance companies
	Person who has a disability or dependent relative	Handbook for the physically handicapped of the person or dependent relative, nursing notebook (in the case of Yokohama City, love notebook), health and welfare notebook for the mentally handicapped, certificate for persons with disability deduction, etc.
	The person who paid the medical expenses	medical expenses Deduction Statement medical expenses Notification issued by medical insurers ※If you declare a medical expenses deduction, you need to attach a statement of medical expenses deduction. Please note that receipts cannot be accepted.
	Person who made donation targeted for donation deduction	Receipts and certificates issued by the donating organization
	People who have made unavoidable expenditures related to disasters, theft, or embezzlement	A receipt and statement of the amount spent in connection with damage such as demolition or removal of houses, household goods, etc. lost due to the disaster Receipt of the amount spent to restore assets damaged by theft or embezzlement Those who know the amount of insurance money, damages compensation, disaster exemption money, etc. received due to the damage Certificate of disaster/damage (if you have one)
	Students at universities, high schools, etc. who want to receive a deduction for working students	Student ID, etc.

Download the form of the report, etc.

Click here for the form and guide of the declaration.

Preparation of declaration

From withholding slips, you can estimate the amount of your personal municipal tax and prefectural tax and create a tax return for municipal tax and prefectural tax.
Please print out the completed form with a printer, check the contents, and submit it with required documents attached.

Click here for personal residence tax tax simulation (estimation of tax amount / preparation of tax return)

FAQs

FAQs
	Question	Examples of general answers
１	I had no income last year, do I need to declare it?	The municipal tax and prefectural tax declaration is to report the income of the previous year to the municipality where Address was located on January 1. Unlike the final income tax return, municipal tax and prefectural tax returns must be filed, regardless of the amount of income, even those who did not have income. . If there is no municipal tax or prefectural tax declaration, it may affect the issuance of taxable (non-taxable) certificates, the calculation and application of national health insurance premiums, Long-term Care Insurance Premium, nursery schools, public housing, etc. However, those who fall under "persons who do not need to declare" do not need to declare.
２	I had additional income other than salary income, do I need to declare it?	If the total amount exceeds 200,000 yen for the amount of income other than salary income that has not been adjusted at the end of the year or income, it is necessary to file a final income tax return. For a tax return, please contact your local tax office. If the total amount is less than 200,000 yen, a final tax return is not required in principle, but a municipal tax and prefectural tax return is required.
３	I only have a public pension income. Do I need to declare it?	There is no need to declare unless there is anything to be added other than those stated in the withholding slip of the public pension. However, if you add various deductions (dependency deductions, medical expenses deductions, life insurance deductions, etc.), you must declare them.
４	Can I submit a municipal tax and prefectural tax return at a ward office or administrative service corner other than the ward in the Address area as of January 1?	Please submit report of municipal tax, prefectural tax to ward office of Address district as of January 1. If the next agency is difficult, please consider it by mail.
５	I received a tax return at home, do I need to file it?	We send report to one who submitted municipal tax, prefectural tax return or one where report is thought to be necessary during the last year. Please refer to the flowchart in the enclosed guide for the necessity of filing. If you have any questions, please contact Tax Division City Tax Section, the ward office where you sent your report.
６	I have already moved out of Yokohama City, but the report has arrived at my home. Do I need to report to Yokohama City instead of the transfer destination?	Municipal tax and prefectural tax are levied on the municipality where you live on January 1 of that year, so you must declare it to the municipality where you are taxed. Therefore, even if you move out of the city, if Address on January 1 of that year is Yokohama, the declaration destination will be Yokohama.
７	I received a green tax return called a municipal tax / prefectural tax return (for offices, offices, and residences) at my home. What is this?	The municipal tax and prefectural tax declaration form (for offices, offices, and residences) is sent to those who do not have Address (resident certificate) in the ward of Yokohama as of January 1 (the due date). This applies to people who are away from their families and are transferred alone outside the city.
８	Do I need to enter my number (personal number)?	Please describe my number. In addition, as we confirm number of my number at the time of report, please bring documents that understand my number such as my number card. (When submitting by mail, please attach a copy of documents that show your My Number, such as My Number Card.)
９	I would like to select a taxation method different from the income tax for dividend income and transfer income of listed stocks, etc. for which I filed a final tax return.	From 2024 (for 2023), the taxation method of income tax and municipal tax and prefectural tax will be matched, and you will not be able to select a different taxation method. For details, please refer to "How to declare dividend income and transfer income of listed stocks, etc." 　 In addition, until 2023 (for 2022), in order to select a taxation method different from income tax, submit a municipal tax / prefectural tax return separately from the final tax return by the time the tax payment letter of advice is served. Is required. Please clearly indicate the different parts on the tax return and the taxation method for residence tax, and attach a copy of the income tax return. For details on how to fill out the declaration form, please refer to the declaration form guide.

Contact information

If you have any questions, please contact each ward office.

Tax Division City Tax Section, each ward office
Ward Office	Window	TEL	E-Mail address
Aoba Ward	55th floor on the 3rd floor of Aoba Ward Office	045-978-2241	[email protected]
Asahi Ward	28th floor, 2nd floor of Asahi Ward Hall Main Building	045-954-6043	[email protected]
Izumi Ward	304, 3rd floor of Izumi Ward Office	045-800-2351	[email protected]
Isogo Ward	34th floor, Isogo Ward Office, 3rd floor	045-750-2352	[email protected]
Kanagawa Ward	325 on the 3rd floor of Kanagawa Ward Hall Main Building	045-411-7041	[email protected]
Kanazawa Ward	304, 3rd floor of Kanazawa Ward Office	045-788-7744	[email protected]
Konan Ward	31st floor, Konan Ward Office, 3rd floor	045-847-8351	[email protected]
Kohoku Ward	31st floor, Kohoku Ward Office, 3rd floor	045-540-2264	[email protected]
Sakae Ward	30th floor, 3rd floor of Sakae Ward Hall Main Building	045-894-8350	[email protected]
Seya Ward	33rd floor, Seya Ward Office, 3rd floor	045-367-5651	[email protected]
Tsuzuki Ward	34th floor, Tsuzuki Ward Office, 3rd floor	045-948-2261	[email protected]
Tsurumi Ward	No. 2 on the 4th floor of Tsurumi Ward Office	045-510-1711	[email protected]
Totsuka Ward	72th floor, Totsuka Ward Office, 7th floor	045-866-8351	[email protected]
Naka Ward	43rd floor on the 4th floor of Naka Ward Office Main Building	045-224-8191	[email protected]
Nishi Ward	44th floor, Nishi Ward Office, 4th floor	045-320-8341	[email protected]
Hodogaya Ward	26th floor, 2nd floor of Hodogaya Ward Hall Main Building	045-334-6241	[email protected]
Midori Ward	35th floor, Midori Ward Office, 3rd floor	045-930-2261	[email protected]
Minami Ward	33rd floor, Minami Ward Office, 3rd floor	045-341-1157	[email protected]

Inquiries to this page

Tax Division, Chief Tax Department, Finance Bureau (I cannot answer consultations on individual taxation details and declarations.) Please contact your ward office Tax Division.)

Phone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

List of related pages Open the menu of related page list

Return to the previous page

Page ID: 831-827-758