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

In cases where it is recognized that paying the Municipal Tax all at once may make it difficult to continue the business or maintain living conditions, and it is acknowledged that the individual has a sincere intention to pay the Municipal Tax.
Note: This will not be recognized if there are any outstanding Municipal Taxes other than the ones being applied for, or in similar cases.

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 wish to receive a deferment exceeds 1 million yen, please submit the "Inventory of Assets" and "Detailed Statement of Income and Expenditure" instead of the "Statement of Property Income and Expenditure."
3. Documents related to the provision of collateral
4. Documents certifying facts such as disasters (in the case of collection deferral)
   Note: Disaster certificates, Medical Expenses receipts, business closure notifications, financial statements, etc.
5. Other documents deemed necessary by the mayor

Application Deadline

• Collection Deferral
  There is no application deadline for cases that meet requirements 1 to 4 for collection deferral, but please apply before the period for which you wish to receive the deferral.
  For cases that meet requirement 5, please apply by the payment deadline for the Municipal Tax.
• Deferred Payment of Conversion
  Within 3 months from the due date of the Municipal Tax for which the 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

If you are applying for a deferment, in principle, you need to provide collateral equivalent to the amount for which you are seeking the deferment.
However, if you meet the following conditions, you do not need 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 deferment can be granted is limited to the timeframe within one year, based on the applicant's financial situation and income and expenditure status, to the period recognized as the earliest possible time to fully pay the Municipal Tax.
Furthermore, the Municipal Tax that has been deferred must, in principle, be paid in installments for each month during the deferment period.
Note: If there are unavoidable reasons that prevent full payment during the deferment period, an extension of the deferment period may be granted upon application (up to a maximum of 2 years when combined with the initial deferment 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.