Questions/Objections Regarding Dispositions of Delinquent Municipal Tax

• If you have any questions regarding the details of your disposition of delinquent municipal tax, please contact the Payment Department, Finance Bureau.
• If you have any objections regarding the details of your disposition of delinquent municipal tax, you can file a request for review addressed to the Mayor of Hiroshima

• Finance Bureau Payment Department Contact Information

Summary of a Request for Review

1.　Timeframe for filing review requests

As a general rule, review requests can be filed within three months following the day on which you first become aware of the disposition (the day on which you received a Notice of Seizure (etc))

2.　How to file a review request

Complete a review request with all of the necessary information (as listed below) and submit it in person or via post.　

1. Necessary information to include in a review request

1. Name and address of the person or entity filing the review request
2. Details of the disposition about which you are filing the review request
3. The date on which you first became aware of the disposition
4. The purpose/reason why you are filing a review request
5. Whether or not you have received instructions about a review request from the administrative agency executing the disposition and details regarding these instructions
6. Date on which you are filing the review request

Note: There is no specific format for review requests.

2. Where to submit

• Finance Bureau Payment Department Contact Information

Please note: this information pertains to dispositions issued on or after April 1, 2016. Information about dispositions issued on or before March 31, 2016 can be found on the notification regarding the disposition in question.

If you have any questions about dispositions (etc), please see here and contact the appropriate division.

• Finance Bureau Payment Department Contact Information

Further Information

• Tax Delinquency
• What are Municipal Tax Late Payment Charges? (Japanese)
• Payment Deadlines and Delinquency (Japanese)

Inquiries regarding this page

General Affairs Section, Collection Planning Division, Payment Department, Finance Bureau
Tel: 082-504-0155 // Fax: 082-249-3901
Mail: [email protected]