For people who have difficulty paying taxes due to COVID-19

If you have difficulty paying the full amount of municipal taxes by their deadline due to the effects of COVID-19, there is a system to postpone the payment according to the provision of the local tax law if certain requirement are met based on an application, so please consult the tax Collection Division. 


Postponement of Collection

If taxpayer (including family members) is infected with COVID-19, or if taxpayer (including family members) is correspond to the following cases related to COVID-19, there is a postponement system.  (Postponement of collection: Article 15 of the Local Tax Law)

In the event of substantial loss of property due to a disaster

When equipment or inventory was disposed of due to disinfection work at a facility where a patient of COVID-19 had occurred.

If you or your family members were infected with COVID-19.

In the event that the taxpayer or a family member with the same livelihood falls ill.

In the event that the business was closed or suspended. 

If the taxpayer’s business has been unavoidable closed or suspended.  

In the event of a significant loss to the business.

If the taxpayer’s business has suffered a significant loss due to a decrease in profit, etc.

Postponement of realization upon application (postponement of seizure or realization (sale) of property)

Due to the effect of COVID-19, if you have fallen into all of the following situations and are unable to pay the full amount of the municipal tax by its deadline, there is a system to postpone the seizure of property or the sale of seized property upon application (postponement of realization upon application: Article 15-6 of the Local Tax Law). The application for postponement of realization must be made within six months of the due date of the municipal tax to be postponed.

  1. If there is a risk that the lump-sum payment of the municipal tax will make it difficult to continue business or maintain livelihood.
  2. When it is recognized that the applicant has a sincere intention to pay the tax.
  3. The applicant is not delinquent in the payment of any taxes other than the municipal tax for which the postponement period is granted. 

When postponement is approved

  • In principle, the postponement period is granted for one year.
  • All or part of the delinquency charges during the period of postponement will be exempted.
  • Seizure or sale of property will be postponed.