In the case of the following individual circumstances, grace of tax payment may be granted.

次のような個別の事情がある場合は、納税の猶予が認められることがあります。

You were forced to dispose of furnishings or inventory due to disinfection having been carried out at a facility where a COVID-19 infection case was confirmed.

新型コロナウイルス感染症の患者が発生した施設で消毒作業が行われたことにより、備品や棚卸資産を廃棄した場合

If you or your family members living in the same household became ill, you can be granted the grace for the amount equivalent to medical expenses and the costs associated with treatment etc. in the national tax you cannot pay in a lump sum.

納税者ご本人又は生計を同じにするご家族が病気にかかった場合、国税を一時に納付できない額のうち医療費や治療等に付随する費用

If you were forced to close or suspend your business, you can be granted the grace for the amount equivalent to losses or expenses caused by such closure or suspension of business in the national tax you cannot pay in a lump sum.

納税者の方が営む事業について、やむを得ず休廃業をした場合、国税を一時に納付できない額のうち、休廃業に関して生じた損失や費用に相当する金額

If you suffered considerable losses in your business due to a decrease in profits, you can be granted the grace for the amount equivalent to the losses suffered in the national tax you cannot pay in a lump sum.

納税者の方が営む事業について、利益の減少等により、著しい損失を受けた場合、国税を一時に納付できない額のうち、受けた損失額に相当する金額

In the case Grace of tax payment is granted

納税の猶予が認められると

Inquiries and consultations regarding tax grace

猶予に関する質問やご相談

For general information regarding tax grace, please contact the Regional Taxation Bureau Grace Support Center or check the following leaflet and FAQ (Frequently Asked Questions).

猶予に関する一般的な質問等については、「国税局猶予相談センター」にお電話いただくか、以下のリーフレットやＦＡＱをご覧ください。

For inquiries regarding the details of grace system and individual circumstances, please feel free to consult your district tax office (collection group).

また、猶予制度の詳細や個別の事情等についてご相談のある方は、所轄の税務署（徴収担当）にご相談ください。

How to apply for grace

猶予の申請方法

Please download the Application form for tax grace below, and submit it to the tax office (Note 1) which has jurisdiction over your address by the dead line of each grace system (Note 2).

猶予の申請に当たっては、以下に掲載している「猶予申請書」をダウンロードしていただき、各猶予制度の申請期限（注１）までに、所轄の税務署（注２）に申請してください。

In the case where grace is granted to you, a notification of the grant of grace will be sent to you.

猶予制度が認められると、所轄の税務署から納税者の方に対し、猶予許可通知書が送付されます。

The notification includes the articles relevant to the granted grace.

猶予許可通知書には該当条項が記載されます。

In the case where you cannot pay the tax amount during the Special grace period, you may be granted Conventional grace.

特例猶予の期限までに納税が困難な場合も、現行の猶予制度が認められる場合があります

You need to pay the tax granted Special grace by the end of the grace period with tax payment slips at a financial institution etc. However, in the case you cannot fully pay the tax during the Special grace period, please contact your district tax office (collection group) since you may be granted other grace depending on your situation if applicable.

納税については、納付書等で猶予期限までに金融機関等で納付していただく必要がありますが、猶予期限までに全額の納付が難しい場合は、納税者の方の状況を十分に伺った上で、他の猶予制度が適用できる場合は他の猶予制度を適用しますので、所轄の税務署（徴収担当）にご相談ください。

In the case you obtain a certificate of tax payment regarding the amount for which grace has been granted during the Special grace period, it will be written to the effect that "you have been granted Special grace under the provisions of Article 3 of the Act on Extraordinary Exception on National Tax Related Laws to Address the Impact of the Novel Coronavirus Disease" in the "Remarks" section of the certificate.

特例猶予の適用期間中に猶予中の税額に関する納税証明書を取得した場合は、「備考」欄に「新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律第３条による納税の猶予中」である旨が記載されます。