Postponing Municipal Tax Payments

Taxpayers/special collecting agents in the following circumstances who cannot make a lump-sum payment of their municipal taxes may be eligible to have their municipal taxes postponed for a period of up to one year (as a general rule) if they are approved following an assessment based on their application:

1. Victim of a disaster or theft
2. Taxpayer/their family fall ill or are injured
3. Temporary closure or closure of business
4. Incurred significant business losses

Application for Grace Period for Asset Conversion (for municipal taxes with a payment deadline that falls on or after April 1, 2016)

In cases where it is deemed that taxpayers/special collecting agents fall under one of the following circumstances as a result of making a lump-sum municipal tax payment, they may be granted a grace period of up to one year (as a general rule) regarding asset conversion if approved following an assessment based on their application should they be deemed to have honest intention to pay their municipal taxes:

1. If it is deemed that there is a possibility it will be difficult to continue their business
2. If it is deemed there is a possibility that it will be difficult to maintain decent standard of living

Please consult with the Payment Department of the Finance Bureau regarding payment postponement.

Related Information

• Information About Tax Exemption (Japanese)

Inquiries about this page

General Affairs Section, Collection Planning Division, Payment Department, Finance Bureau
Ote-machi Heiwa Building 10F, 4-1-1 Ote-machi, Naka-ku, Hiroshima 730－8567
Tel: 082-504-0155 // Fax: 082-249-3901
Email: tyoshuki@city.hiroshima.lg.jp