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Should taxpayers fall under cases such as the following related to COVID-19, they may be eligible for tax postponement. Please consult with the offices listed below (see Directory).
(Payment postponement: Article 15 of the Local Tax Act, Article 20 of Hiroshima City National Health Insurance Ordinance, etc)
Case 1: Significant loss of assets due to disaster |
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Cases in which facilities have had to dispose of equipment or inventory assets because of decontamination work due to COVID-19 cases in the facility |
Case 2: The taxpayer or their family have fallen ill |
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Cases in which the taxpayer or their family members who share the same livelihood become ill |
Case 3: Closure or temporary closure of business |
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Cases in which a business run by the taxpayer has had no choice but to close or temporarily close |
Case 4: Incurred significant business losses |
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Cases in which a business run by the taxpayer incurs significant losses due to loss of profits (etc) |
After applying for tax payment postponement, we will require time to confirm and assess the contents of the application before making a final decision.
Category |
Form (Japanese) |
Example Form (Japanese) |
Application for Postponement of Tax Payment |
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Asset Inventory (Document that lists assets, as well as clearly states debts) |
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Record of Income and Expenditure (Record of one year’s worth of all income and expenditures until the day before payment is to be postponed, as well as document which clearly states all expected income and expenditures on/after that day) |
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Documents that prove you fall under one of cases above |
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If collateral is necessary, necessary documents related to the provision of collateral |
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Should you be unable to pay your municipal tax/national health insurance at one time, inquire at one of the offices below about your application for a grace period for asset conversion (Application for Grace Period for Asset Conversion: Article 15-6 of the Local Tax Act).
After applying for a grace period for asset conversion, we will require time to confirm and assess the contents of the application before making a final decision.
Category |
Form (Japanese) |
Example Form (Japanese) |
Application for Grace Period for Asset Conversion |
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Asset Inventory (Document that lists assets, as well as clearly states debts) |
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Record of Income and Expenditure (Record of one year’s worth of all income and expenditures until the day before asset conversion is to be postponed, as well as document which clearly states all expected income and expenditures on/after that day) |
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If collateral is necessary, necessary documents related to the provision of collateral |
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Note: you can apply for a postponement of payment or grace period for asset conversion for municipal taxes online using eLTAX. For more information, please see the Local Tax Agency website<外部リンク> (Japanese).
Ward (Etc) |
Division in Charge |
Tel |
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Naka Ward |
Collections Division I |
082-504-0131 |
082-504-0134 |
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Higashi Ward |
Collections Division III |
082-504-0321 |
Minami Ward |
Collections Division I |
082-504-0132 |
082-504-0133 |
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Nishi Ward |
Collections Division II |
082-504-0211 |
082-504-0212 |
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082-504-0214 |
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Asaminami Ward |
Collections Division IV |
082-504-0411 |
082-504-0412 |
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Asakita Ward |
Collections Division IV |
082-504-0413 |
082-504-0414 |
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Aki Ward |
Collections Division III |
082-504-0322 |
Saeki Ward |
Collections Division II |
082-504-0213 |
Outside the City |
Collections Division III |
082-504-0323 |
082-504-0324 |
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All Areas (Large Sum Tax Delinquency) |
Special Delinquent Payment Division |
082-504-2128 |