Tax payment grace system

This is a system that is taken as a mitigation measure for tax collection when there is some reason or reason that the taxpayer is unable to pay the tax by the due date. The grace system includes “deferment of collection” and “deferment of conversion”.

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

(1) An earthquake, storm, flood, fire, or other disaster, or theft (2) A taxpayer or a relative who makes the same living as a taxpayer or a family member, etc., falls ill or is injured (3) Abolishes the business (4) Significant loss in the business (5) The city tax to be paid was determined after one year or more had passed from the original deadline, and temporary payment, etc. was difficult.

If you meet the requirements for a grace period, you may be granted a grace period of up to one year by applying within three months of the city tax payment deadline.

If paying the city tax at one time may make it difficult to continue the business or maintain your livelihood, the person must be deemed to have a sincere intention to pay the city tax.
Note: If there are unpaid city taxes in addition to the city tax you are applying for, or in similar cases, your application will not be accepted.

(1) "Application form for postponement of conversion" or "Application form for postponement of collection"
(2) “Property balance statement”
Note: If the amount for which you wish to receive grace exceeds 1,000,000 yen, please submit a "property inventory" and "income and expenditure statement" instead of the "property income and expenditure statement."
(3) Documents regarding the provision of collateral (4) Documents certifying facts such as disasters (in the case of postponement of collection)
Notes: Victim certificate, receipt for medical expenses, notification of business closure, financial statement, etc. (5) Other documents deemed necessary by the mayor

・Deferment of collection If you fall under the requirements (1) to (4) of deferment of collection, there is no deadline for application, but please apply before the period for which you are going to receive the deferment.
If (5) applies, please apply by the due date for the city tax to be paid.

・Within 3 months from the deadline for paying the city tax for which you would like to receive the grace period.
　

After examining the content of the submitted documents, the city hall will notify you of the permission or non-permission of the grace period. If you are granted a grace period, please pay according to the installment payment plan described in the "notice of grace decision" sent from the city hall.

When applying for grace, in principle, it is necessary to provide collateral equivalent to the amount for which the grace is sought.
In the following cases, it is not necessary to provide collateral.
・If the amount to be granted grace is 1 million yen or less ・If the grace period is within 3 months ・If there are special circumstances that make it impossible to collect collateral

The grace period is limited to one year, and is limited to the period during which it is recognized that the city tax can be paid in full as soon as possible, depending on the applicant's property and financial situation.
In addition, as a general rule, it is necessary to pay the city tax that has been graced in installments for each month during the grace period.
Note: If it is recognized that there is an unavoidable reason for not being able to pay in full within the grace period, the grace period may be extended by applying (maximum of 2 years including the initial grace period).

・All or part of the late payment fee during the grace period will be exempted.
・There is a grace period for the seizure and conversion (sale) of property.