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Other City tax

Bath tax

Bath tax is taxed for taking a bath visitor of mineral spring bathhouse (hot spring) in object tax to allot for expenses such as maintenance of firefighting facility or promotion of sightseeing, protection of mineral spring source, maintenance of environmental hygiene facility.

Division Contents
Taxpayer Taking a bath visitor of mineral spring bathhouse
Tax rate Accommodation: It is 150 yen in a taking a bath visitor alone night
Get and back in a day: It is 100 yen for one time of taking a bath visitor alone 
Tax payment method
Window Revenue Department (076) 220-2147

City tobacco tax

City tobacco tax is levied on cigarette which cigarette manufacturer or wholesaler sold to retail distributor in the city.

Division Contents
Taxpayer Manufacturer (JT) of domestic cigarette, authorized distributor (importer), wholesale distributor
Tax rate It is 5,262 yen per 1,000 sale number
(about old third grade product such as echo, young leave, shinsei per 1,000 3,355 yen) 
Tax payment method The amount of a tax that the taxpayer mentioned above calculated than the number that we sold every month by the end of same month from 1st
We declare by the last day of the next month and put.
Window Revenue Department (076) 220-2147

Special holding tax

We are taxed in land which we acquire land where is higher than constant scale to plan restraint of promotion of utilization and speculative business or own.
In addition, based on economic conditions of the present time, new taxation after 2003 is stopped.

Division Contents
Taxpayer For the acquisition: Every year which acquired land more than 5,000 square meters in total in the city within day before or Susumu one year on January 1
For possession: One that owns land (remove land which passed after the acquisition in ten years.) more than 5,000 square meters every year in the city as of January 1
Tax rate For the acquisition: (acquisition value of land) *3% - (real estate acquisition tax equivalency Nuka of the land)
For possession: (acquisition value of land) *1.4% - (property tax equivalency Nuka of the land)
Tax payment method For the acquisition: We report one that we acquired within one year one day ago in January by the last day in February of the year and put.
We report one that we acquired within one year one day ago in July by August 31 of the year and put.
For possession: We declare by May 31 and put.
Window Propety Tax Department (076) 220-2151

Mine products tax

When we go mineral kutsusaijigyo such as iron ore, coal, oil, we are taxed for the mineral price.

Division Contents
Taxpayer Mining industry person who performs mineral kutsusaijigyo
Tax rate *1% of mineral prices
(when mineral price is less than 2 million yen 0.7%)
Tax payment method Person of mining industry reports the amount of a tax that we calculated than kutsusai mineral price that we did by the last day in the same month from 1st by at the end of the following month every month and puts.
Window Revenue Department (076) 220-2148

Reference

General Administration Division Revenue Department
Phone number 076-220-2171
FAX number: 076-220-2154
zeimu@city.kanazawa.lg.jp

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