It's at the top of this page.

For those who have difficulty paying taxes due to the effects of the new coronavirus infection (city tax grace system)

Final update date March 31, 2021

If you have difficulty paying taxes due to the effects of the new coronavirus infection, please contact the inquiries listed in the "List of Inquiries and Applications".

Postponement of collection

In addition to cases where a taxpayer (including a family) is affected by a new coronavirus infection, there is a grace system in cases such as those related to a new coronavirus infection. Please consult with each ward Tax Division of collection: Local Tax Law Article 15).

(Case 1) A substantial loss of property due to a disaster
When equipment and inventories are discarded due to disinfection work at a facility where a patient with a new coronavirus infection has occurred

(Case 2) If you or your family are sick
If the taxpayer or a family member who has the same livelihood is sick.

(Case 3) When the business is abolished or suspended
If a taxpayer is forced to close a business,

(Case 4) Significant loss in business
If a taxpayer suffers a significant loss due to a decrease in profits, etc.

Postponement of exchange by application

When we cannot pay city tax at one time by influence of new coronavirus infectious disease, as there is postponement system of exchange by application, please talk with each ward Tax Division of exchange by application: local tax law Article 15-6).

Application Procedures

For details of the procedure, please see the page on "Application for postponement of collection and postponement of exchange".
We can download documents such as applications from page of "application documents and guidance of grace system of city tax".

List of inquiries and applications regarding the city tax grace system

List of inquiries and applications regarding the grace system

National tax grace system

"Special system" to defer tax payment

 For details, please see the Ministry of Finance website "Tax Measures for Emergency Economic Measures for New Coronavirus Infectious Diseases" (outside site).

Other grace systems (related to new coronavirus infection)

 Please see the NTA leaflet (PDF) (external site) for information on the postponement system of national taxes such as income tax.

Adobe Acrobat Reader DC (formerly Adobe Reader) is required to open PDF files.
If you do not have it, you can download it free of charge from Adobe.
Get Adobe Acrobat Reader DCTo download Adobe Acrobat Reader DC

Inquiries to this page

Finance Bureau chief tax department collection measures section

Telephone: 045-671-2255

Telephone: 045-671-2255

Fax: 045-641-2775

Email address: [email protected]

Return to the previous page

Page ID: 618-797-886

return to the top