Updated: May 26, 2021
For those who have difficulty paying taxes
“Special system” for postponement of collection (reception has ended)
For taxpayers whose income related to business has decreased due to the influence of the new coronavirus infectious disease, we have accepted a special system of postponement of collection for the target city tax until the due date of February 1, 3rd. If you cannot complete the procedure within the application deadline due to the influence of an infectious disease, you may be able to receive the special system even after the payment deadline, so please contact the tax payment section of each city tax office as soon as possible. give me.
Eligible city tax
Almost all tax items (excluding those paid by the method of collecting certificate stamps) such as personal residence tax, corporate municipal tax, property tax, etc. whose due date has come from February 1, 2nd year of Reiwa to February 1st, 3rd year of Reiwa )
Documents to be submitted
・Special application form for postponement of collection (download) (Excel: 87KB)
・ Documents proving that there is a decrease in business income (sales book, salary statement, passbook, etc.)
・ Documents certifying that temporary payment / delivery is difficult (passbook, cash account book, etc.)
If it is difficult to submit the proof document, we will listen to it. In addition, if a copy of the application for deferment of payment of national tax and social insurance premiums and the notice of deferment permission is submitted recently (about 2 months), it is possible to omit the description and simplify the examination.
Description method
・Special application form for postponement of collection (guide) (download) (Excel: 90KB)
If you do not fall under the special collection deferment system, or if you have already received the special collection deferment system but it is difficult to pay tax within the grace period, please contact us about the following existing deferment system.
Tax deferment (existing system)
Postponement of collection
If you cannot pay the city tax at one time due to the following reasons, you may be deferred from paying the tax by applying to the city tax office in charge.
However, as a general rule, the grace period is within one year, and there is an examination.
- If you suffer a considerable loss of property
- When a taxpayer or a relative who makes a living of the taxpayer gets sick
- When the business is abolished or suspended
- If you suffer a significant loss of business
When the collection deferment is granted
- In principle, a one-year grace period is allowed.
- All or part of the arrears during the grace period will be exempted.
- Foreclosure and exchange (sale) of property will be postponed.
Application procedure
Documents to submit
・Collection deferment application (download) (Excel: 51KB)
・Proposal and response to property status (individual) (download) (Excel: 21KB)
・Proposal and response to property status (corporation) (download) (Excel: 21KB)
・ Documents related to the provision of collateral (when it is necessary to provide collateral)
・ Documents proving facts such as disasters
Description method
・Proposal and response form (individual) description example (download) (Excel: 25KB)
・Example of proposal and response (corporation) for property status (download) (Excel: 26KB)
others
Even if you apply, it may be rejected and the grace may not be granted.
Even if the application is approved, the grace period may be canceled if the reason for cancellation of the grace period is met during the grace period.
Grace of redemption
Within one year by applying to the city tax office in charge when certain requirements such as the possibility of making it difficult to continue business or maintain a living by paying the city tax at one time are met. The redemption (sale) of the seized property may be postponed only during the period of.
In addition to the application from the taxpayer, a grace period may be granted ex officio.
When the grace of redemption is granted
- The tax payment will be postponed and the city tax will be paid in installments.
- The conversion (sale) of property will be postponed.
- Part of the delinquency charge is exempted.
Application procedure
Application deadline
Within 6 months from the due date of the city tax for which you are going to receive a grace
Documents to submit
・Application for postponement of exchange price (download) (Excel: 50KB)
・Proposal and response to property status (individual) (download) (Excel: 21KB)
・Proposal and response to property status (corporation) (download) (Excel: 21KB)
・ Documents related to the provision of collateral (when it is necessary to provide collateral)
others
Even if you apply, it may be rejected and the grace may not be granted.
Even if the application is approved, the grace period may be canceled if the reason for cancellation of the grace period is met during the grace period.
Details of the grace system
Please see the page of city tax reduction / exemption / declaration / payment extension / tax deferment .
Tax payment related applications, etc.
Application form, etc. regarding tax deferment (download)
List of inquiries and applications regarding the grace system
For inquiries regarding tax payment, please contact the tax office of the city tax office .
* You can also apply for grace from eLTAX. For details, see the website of the Local Tax Agency.(Link to external site)please look at.