Tax Payment Extension System

This is a system that is implemented as a measure to ease collection when there are certain reasons or circumstances that prevent taxpayers from making payments by the due date. The deferment system includes "deferment of collection" and "deferment of conversion."

Collection Deferral

If you meet the requirements for deferral of collection, you may be granted a deferral of collection for a period of up to one year by applying.

Main Requirements for Collection Deferral

1. Damage from earthquakes, wind and water disasters, fires, and other disasters, or theft
2. The taxpayer or their dependents, such as relatives living together, have fallen ill or been injured.
3. Discontinuation or suspension of the project
4. Significant losses incurred in the business
5. Municipal Tax that should be paid more than one year after the original deadline has been determined, making one-time payment and other payments difficult.

Deferred Exchange

If you meet the requirements for deferral of conversion, you may be granted a deferral of conversion for a period of up to one year by applying within three months from the due date of the Municipal Tax.

Main Requirements for Value Conversion Deferral

If it is recognized that paying the Municipal Tax all at once may make it difficult to continue the business or maintain livelihood, and it is recognized that the person has a sincere intention to pay the Municipal Tax.
Note: If there are any outstanding Municipal Taxes other than the Municipal Tax you are applying for, or in similar cases, the application will not be accepted.

Application Procedures

Documents to Submit

1. Application Form for Deferral of Conversion or Application Form for Deferral of Collection
2. "Statement of Property Income and Expenditure"
   Note: If the amount for which you are seeking deferment exceeds 1 million yen, please submit a "Property Inventory" and "Income and Expenditure Statement" instead of the "Property Income and Expenditure Status Report."
3. Documents related to the provision of collateral
4. Documents certifying facts such as disasters (in case of collection deferral)
   Note: Disaster Victim Certificate, Medical Expenses receipts, Business Closure Notification, Financial Statements, etc.
5. Other documents deemed necessary by the mayor

Application Deadline

• Collection Deferral
  If you meet any of the conditions 1 to 4 for collection deferment, there is no application deadline; however, please apply before the period for which you wish to receive the deferment.
  If it corresponds to item 5, please apply by the payment deadline for the Municipal Tax to be paid.
• Deferred Exchange
  Within 3 months from the due date of the Municipal Tax for which deferral is requested.

Permission for Extension or Denial

After reviewing the submitted documents, the City Hall will notify you of the approval or disapproval of the extension. If the extension is approved, please make payments according to the installment payment plan stated in the "Extension Decision Notification" sent by the City Hall.

Provision of collateral

In principle, when applying for a deferral, it is necessary to provide collateral equivalent to the amount for which the deferral is requested.
Please note that if any of the following apply, it is not necessary to provide collateral.

• If the amount to be granted a deferment is 1 million yen or less
• If the period for receiving a deferment is within 3 months
• In cases where there are special circumstances that prevent the collection of collateral

Grace Period

The period during which a deferral can be granted is limited to within one year and is determined based on the applicant's assets and income and expenditure situation, limited to the period recognized as the earliest possible time to fully pay the Municipal Tax.
Municipal Tax that has been deferred must, in principle, be paid in installments each month during the deferral period.
Note: If there is a recognized unavoidable reason that prevents full payment within the grace period, an extension of the grace period may be granted upon application (up to a maximum of 2 years including the initial grace period).

If a grace period is granted...

• All or part of the late fees during the grace period will be waived.
• The seizure and liquidation (sale) of property will be postponed.