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Article ID:0000190433Updated on:2021年2月26日更新印刷ページ表示

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

Inquiries about this page

General Affairs Section, Collections Division I, 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: tyoshu1@city.hiroshima.lg.jp


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