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Postponement system in city tax for person having difficulty in tax payment under the influence of new coronavirus infectious disease

Last update date July 1, 2020

 Please consult with reference with mention about person having difficulty in tax payment in "list of inquiry, application" under the influence of new coronavirus infectious disease.

Postponement system of city tax

"Exception system" of the collection postponement

As law to revise a part of Local Tax Law with new coronavirus infectious disease is enforced, and exception of the collection postponement to modify new coronavirus infectious disease was institutionalized, we will tell about the contents.

System summary

 Equivalency (※ 1) which had decrease comes to be able to receive postponement of the collection of city tax to income to affect business under the influence of new coronavirus for one year (※ 2).
 Offer of security is unnecessary. It does not cost arrearages either.
 (note) can have pay depending on the situation of business including payment and the division payment in the middle in period of grace premeditatedly.

※Person who is targeted for 1
 It applies to person of tax payer, special collection duty that all of ①② satisfy as follows.
 ①Under the influence of new coronavirus, income to affect business is almost in comparison with the same period a year ago to decrease more than 20% during any period (more than one month) after February, 2020.
 ②It being difficult we pay at 1:00 or to perform the delivery.
 (note), about judgment of "it is difficult pay at 1:00 or to perform the delivery", take business capital in at least other side half a year into account, and cope in consideration for the situation that applied for was placed in appropriately.

※Corporation municipal tax by 2 plans, middle report is period until deadline for submission of decision report

Procedure for application

① Application of "exception system" of the collection postponement
We attach documents necessary for "exception system" of the collection postponement application (Excel: 82KB) and submit (application (PDF for PDF: 393KB)).
Please refer to application mention example of exception postponement (PDF: 462KB).

② Attachment
As documents proving that it is substantial by decreases in business income, we attach the property income and expenditure situation book, statement, sales book, cashbook, payslip of the income and expenditure, copy of bank book.
・The property income and expenditure situation book (Excel: 32KB) (property income and expenditure situation book (PDF for PDF: 120KB))
Statement (Excel: 35KB) of the income and expenditure (statement (PDF of the income and expenditure for PDF: 114KB))
List of property (Excel: 34KB) (list of property (PDF for PDF: 114KB))
※When we do not know form, we list while the staff hears.

③Submission method
Window, mail, submission in eLTAX
For more details, please refer to guide (PDF: 847KB) of "exception system" of the collection postponement.
About application in eLTAX, please confirm local taxes combination mechanism's HP (the outside site).

④Deadline for application
Application is necessary by deadline of the delivery (time limit after extending when deadline of the delivery is extended).

Other postponement systems (new coronavirus infectious disease connection)

Postponement of the collection

 As there is postponement system in any of the following cases for tax payer (we include family.) being related to others when it was infected, new coronavirus infectious disease for new coronavirus infectious disease, please consult with each ward Tax Division (postponement of the collection: Local Tax Law Article 15).

(case 1) when considerable loss occurs to property because of disaster
 When we discard equipment and inventory by disinfectant work having been performed in facility which the patients with new coronavirus infectious disease produced

(case 2) when the person or family suffers from disease
 When tax payer or family making living the same suffers from disease

(case 3) when abolish business or stop
 When, about business that tax payer runs, we discontinue our business out of necessity on holiday

(case 4) when receive remarkable loss in business
 When, about business that tax payer runs, we receive remarkable loss by decreases in profit

Postponement of kanka by application

 As there is postponement system of kanka by application when we cannot pay city tax under the influence of new coronavirus infectious disease at 1:00, please consult with each ward Tax Division (postponement of kanka by application: 6 of Local Tax Law Article 15).

Procedure for application

 •Please see page of "application procedure for collection postponement, kankanaoyo" for more information about procedure.
 •We can download documents such as applications from page of "application documents of postponement system and information for city tax".

List of inquiry, application about postponement system of city tax

List of inquiry, application about postponement system

Postponement system of national tax

"Exception system" to reprieve the tax payment

Other postponement systems (new coronavirus infectious disease connection)

 Look at leaflet (PDF) (the outside site) of National Tax Agency about postponement system of national taxes such as income tax.

Adobe Acrobat Reader DC (old Adobe Reader) is necessary to open file of Portable Document Format.
Person who does not have can download free of charge from Adobe company.
Get Adobe Acrobat Reader DCTo downloading of Adobe Acrobat Reader DC

Inquiry to this page

Financial Leading court lady tax part collection measures section

Telephone: 045-671-2255

Telephone: 045-671-2255

Fax: 045-641-2775

E-Mail address [email protected]

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