Tax payment grace system

This system is adopted as a mitigation measure for tax collection when there are some reasons or circumstances that prevent the taxpayer from paying by the deadline. The grace system includes ``Grace of collection'' and ``Grace of conversion.''

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

(1) The taxpayer has been affected by an earthquake, storm, flood, fire or other disaster, or has been robbed. (2) The taxpayer or a relative who makes the same living has become ill or injured. (3) The business has been discontinued. (4) The business has suffered a significant loss. (5) The city tax to be paid has been determined more than one year after the original deadline, making it difficult to make a one-time payment.

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

In cases where it is recognized that paying city taxes all at once may make it difficult to continue the business or maintain one's livelihood, and it is recognized that the person has a sincere intention to pay city taxes.
Note: Applications will not be accepted if there is a delinquent city tax other than the city tax being applied for, or in similar cases.

(1) “Application for grace of conversion” or “Application for grace of collection”
(2) “Property income and expenditure status report”
Note: If the amount for which you are seeking grace exceeds 1 million yen, please submit an "Inventory of Property" and "Statement of Income and Expenditure" in place of the "Statement of Property Income and Expenditure."
(3) Documents related to the provision of collateral (4) Documents proving facts such as disasters (in the case of collection deferral)
Notes: Disaster victim certificate, medical expense receipt, business closure notification, financial statements, etc. (5) Other documents deemed necessary by the mayor.

・Grace of collection There is no application deadline for cases that fall under requirements (1) to (4) for grace of collection, but please apply before the period for which you wish to receive grace.
If (5) applies, please apply by the deadline for paying the city tax.

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

After examining the contents of the submitted documents, the city hall will notify you whether or not the grace period will be granted. If grace is granted, please pay according to the installment payment plan written in the "Notice of Grace Decision" sent from the city hall.

When applying for a grace period, in principle you will be required to provide collateral equivalent to the amount for which you are seeking grace.
However, you do not need to provide collateral if any of the following apply:
・When the amount to be deferred is 1 million yen or less ・When the period to be deferred is 3 months or less ・When there are special circumstances that make it impossible to collect collateral

The period for which grace can be granted is within one year and is limited to the period that is deemed to enable the applicant to pay all city taxes as quickly as possible, depending on the applicant's assets and income and expenditure situation.
In principle, the city tax that has been granted grace must be paid in installments for each month during the grace period.
Note: If it is recognized that there is an unavoidable reason why you are unable to pay in full within the grace period, you may be granted an extension to the grace period upon application (for a maximum of two years, including the initial grace period).

・All or part of late fees during the grace period will be waived.
・Seizure and conversion (sale) of assets will be suspended.