Municipal tax grace system

If certain requirements are met, a grace period for tax payment may be granted, in principle, only for a period of one year or less.

1. Deferment of collection When it is recognized that the city tax cannot be paid at one time due to a disaster, illness, business suspension or closure, etc. This is a system that allows tax payment to be postponed when it is recognized that there is a reason why the tax cannot be paid.

2. Deferral of property conversion Deferral of property conversion (sale) in cases where paying city tax at one time may make it difficult to continue business or maintain livelihood, and when it is recognized that there is a sincere intention to pay tax. It is a system that will be

Note) The tax obligation will not be extinguished for both the grace period for collection and the grace period for conversion into cash. Payment must be made after the grace period has passed.


<Leaflet on deferred collection system>

(1) Eligible people Those who meet all of the following conditions are eligible.
1. Any of the following A to F exists: A. The taxpayer suffered damage from earthquakes, storms, floods, fires, or other disasters, or had the property stolen. B. Living with the taxpayer or that person C. The taxpayer discontinues or suspends the business D. The taxpayer suffers a significant loss in the business E. The taxpayer falls ill or is injured There was a fact F. The amount of tax to be paid was determined after one year or more had passed from the original due date of payment.
2. Based on the fact that the taxpayer is eligible for grace, it is recognized that the taxpayer cannot pay the city tax to be paid at one time.
3. The application form has been submitted (in the case of “1.F” above, submit by the deadline)
Four. In principle, there is provision of collateral
(2) When deferment of collection is approved・Collection of city tax will be deferred for up to one year.
(However, depending on the applicant's financial situation and financial situation, it is limited to the period during which it is possible to pay the city tax in full as soon as possible. must be paid separately.)
・Delinquency disposition such as new dunning, seizure, and conversion will be postponed.
・If the property has already been seized, the seizure may be lifted by application.
・All or part of the arrears will be exempted during the period for which collection postponement is permitted.

(3) Documents for application
1. Collection postponement application form
2. Property balance sheet *Please fill in the status of assets, liabilities, balance, etc.
*If the amount for which you wish to receive grace exceeds 500,000 yen, please submit the “Inventory of Property” and “Detailed Statement of Income and Expenditure” instead of the “Statement of Property Balance”.
3. Documents regarding provision of collateral
Four. Documents proving the facts of the disaster, etc.

(4) In principle, collateral must be provided if the amount for which the deferment of provision of collateral is requested exceeds 500,000 yen. However, if there are special circumstances where it is not possible to provide collateral (e.g., there is no type of property (*) that can be provided as collateral under the local tax law), it is not necessary to provide collateral.
(*) Types of property that can be provided as collateral ・National bonds and local government bonds ・Marketable securities such as listed stocks recognized by the mayor as reliable ・Land, buildings ・Guarantee by a guarantor recognized by the mayor For more information, please contact the tax payment section, the Shimizu City Tax Office Tax Section, or the Delinquency Countermeasures Section.

(5) Deadline for application There is no deadline for deferment of collection that falls under (1) 1.A to E above, but please apply before the period for which you wish to receive the deferment.
If you fall under any of the above (1) 1.F, please apply for deferment of collection by the deadline for city tax payment when the amount of tax to be paid has been determined.

(1) Eligible people Those who meet all of the following conditions are eligible.
1. It is recognized that the temporary payment of city tax may make it difficult to continue the business or maintain the lifestyle.
2. Recognized as having a sincere intention to pay tax
3. There is no delinquency in city tax other than the city tax for which the grace of conversion is applied.
Four. The application must be submitted within 6 months from the due date of the city tax to be paid.
Five. In principle, there is provision of collateral
(2) When grace of conversion is approved・The conversion (sale) of property that has already been seized will be graced.
・A new seizure may be postponed (or the seizure may be lifted) for property that may make it difficult for you to continue your business or maintain your livelihood due to seizure.
・Part of the overdue fee will be exempted during the period when the grace period for conversion is granted.

(3) Documents for application
1. Application form for grace of conversion
2. Property balance sheet *Please fill in the status of assets, liabilities, balance, etc.
*If the amount for which you wish to receive grace exceeds 500,000 yen, please submit the “Inventory of Property” and “Detailed Statement of Income and Expenditure” instead of the “Statement of Property Balance”.
3. Documents regarding provision of collateral

(4) In principle, collateral must be provided if the amount for which the deferment of provision of collateral is requested exceeds 500,000 yen. However, if there are special circumstances where it is not possible to provide collateral (e.g., there is no type of property (*) that can be provided as collateral under the local tax law), it is not necessary to provide collateral.
(*) Types of property that can be provided as collateral ・National bonds and local government bonds ・Marketable securities such as listed stocks recognized by the mayor as reliable ・Land, buildings ・Guarantee by a guarantor recognized by the mayor For more information, please contact the tax payment section, the Shimizu City Tax Office Tax Section, or the Delinquency Countermeasures Section.

(5) Deadline for application <br>Please apply within 6 months from the due date of city tax for which you wish to receive grace.

Ward where you live	Department in charge	person in charge	location	telephone number
Aoi Ward	tax payment section	First person in charge of tax payment	〒420-8602 5-1 Ote-cho, Aoi-ku, Shizuoka-shi	054-221-1035
Suruga Ward	tax payment section	2nd person in charge of tax payment	〒420-8602 5-1 Ote-cho, Aoi-ku, Shizuoka-shi	054-221-1531
Shimizu Ward	Shimizu City Tax Office	tax clerk	〒424-8701 6-8 Asahi-cho, Shimizu-ku, Shizuoka-shi	054-354-2093
-	Delinquency Measures Division	Special Delinquency Arrangement Section 1	〒420-8602 5-1 Ote-cho, Aoi-ku, Shizuoka-shi	054-221-1524
-	Delinquency Measures Division	Special Delinquency Control Section 2	〒420-8602 5-1 Ote-cho, Aoi-ku, Shizuoka-shi	054-221-1036
-	Delinquency Measures Division	Public auction clerk	〒420-8602 5-1 Ote-cho, Aoi-ku, Shizuoka-shi	054-221-1114

The grace period may be canceled in the following cases.
・If you do not pay according to the installment payment plan described in the “notice of grace” that will be sent when the grace is approved. In the event that taxes are delinquent, etc.