Extension of deadline of the delivery by application
We can receive extension (we assume 90 days limit from day when the reason stopped) in deadline of the delivery by applying when it is difficult to perform payment by disaster or other unavoidable reasons by deadline of the delivery.
With "day when the reason stopped", we applied for extension such as report, payment and consider objectively and point to day when we restored in state of degree that it is admitted that it is all right though we do acts such as report, payment.
(example) day when reason not to be able to make report, payment into by new coronavirus infectious disease stopped
* When when tax payer was infected with infectious disease, the person left the hospital, and medical treatment period passed
* When when we closed the department concerned by infection of employee of the accounting post in charge during considerable period, we reopened office closed down
* When most of employees of the accounting post in charge acquire vacation by having encouraged the vacation acquisition for prevention of infection spread,
When most of employees of the accounting post in charge returned to the workplace, and the accounting duties returned to the normal system
※When the reason does not stop even if it is past time limit after extension, second application is possible, too.
Requirements of application
When we correspond to following (1), both (2)
(1) There is either reason of next a - e
Oh, when we received disaster.
When i traffic or communication gato was.
When we lost consciousness or physical freedom by reason of u illness and others
Oh, when we correspond to reason to establish in rules for reason to be similar to one of the reasons of a - cormorant mentioned above
(2) When it is admitted that we cannot do these acts by time limits such as report and payment or the delivery by reason to correspond to one of (1) a - e mentioned above.
As a general rule, please submit extension application and documents proving fact to the following "application point" in city tax deadline of the delivery within ten days from day when reasons such as disasters stopped.
Extension of deadline of the delivery when the mayor appoints
When it is admitted that we cannot do these acts by time limits such as report and payment or the delivery by extensive disaster, other reasons, the mayor appoints area and date and can extend the time limit.
As for tax payer having Address or the person of special collection duty, deadline of the delivery is extended in appointed area without applying.
Recent application example
- The Great East Japan Earthquake (March, 2011)
- Kumamoto earthquake (April, 2016)
- Malfunction (January, 2017) of eLTAX (L tax)
- July, 2018 heavy rain (July, 2018)
- 2019 typhoon No. 19 (October, 2019)
- Thing about property tax, city prefectural tax (for the normal collection), light motor vehicles tax (keijidosha-zei)
Please ask ward office (Tax Division Tax Receipt Section) of origin of shipment of the tax payment notification.
- Corporation municipal tax, thing about office tax
Please ask ward office (Tax Division Tax Receipt Section) of ward where main office, office is located.
- Thing about special collection from salary
List of each ward office Tax Division
When you have any questions, please ask each ward office.
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