For taxpayers who face difficulty paying their national tax due to the influence of the novel coronavirus disease (COVID-19)

新型コロナウイルス感染症の影響により納税が困難な方へ

What is Grace system?

猶予制度とは

Grace system for national taxes is that taxpayers will be granted grace of tax payment for up to one year by applying to the tax office if taxpayers are in special circumstances such as they are likely to face difficulty continuing business or maintaining standard of living by paying the national tax in a lump sum, or they have lost their assets due to disasters (Note).

国税の猶予制度は、一時に納税をすることにより事業の継続や生活が困難となるときや、災害で財産を損失した場合などの特定の事情があるときは、税務署に申請することで、最大１年間、納税が猶予される制度です（注）。

There are (1) Grace of asset conversion (Article 151 and 151-2 of the National Tax Collection Act) and (2) Grace of tax payment (Article 46 of the Acts on General Rules for National Taxes).

猶予制度には、1換価の猶予（国税徴収法第151条及び第151条の２）と2納税の猶予（国税通則法第46条）があります。

Methods of tax payment are followings: (1) defer payment for one year; or (2) make installment payment during the grace period depending on the taxpayer's financial resources.

納税の方法は、猶予の種類により、①１年間据え置かれる場合、②猶予期間中に分割納付をする場合があります。分割納付をする場合は、納税者の資力に応じて対応します。

Application dead line for Special grace

特例猶予の申請期限

Special Grace of Tax Payment (Special grace) which was established following enactment and enforcement of the "Act on Extraordinary Exception on National Tax Related Laws to Address the Impact of the Novel Coronavirus Disease" on April 30, 2020 has ended on February 1, 2021.

令和２年４月30日の新型コロナ税特法の成立・施行により創設された「納税の猶予の特例（特例猶予）」は、申請期限である令和３年２月１日をもって終了いたしました。

However, if it is recognized you had unavoidable reasons why you could not apply for Special grace for the taxes which were due by February 1, 2021 by their due date, you may apply for Special grace after the due date. Please consult your district tax office (collection group) about how to apply, etc.

ただし、令和３年２月１日までに納期限が到来する国税で、その納期限までに申請書を提出できなかったことについて、やむを得ない理由があると認められるときは、納期限後でも申請できますので、申請方法等については、所轄の税務署（徴収担当）にご相談ください。

Requirements for and effects of Grace of asset conversion

換価の猶予の要件と効果

Taxpayers who meet following requirements are eligible for Grace of asset conversion by application within six months from the due date for payment of taxes.

納付すべき国税の納期限から６か月以内に申請することにより、換価の猶予を受けることができます。

It is recognized that you are likely to face difficulty continuing your business or maintaining your standard of living by paying national taxes in a lump sum.

国税を一時に納付することにより、事業の継続又は生活の維持を困難にするおそれがあると認められる

It is recognized that you have sincere intention to pay taxes.

納税について誠実な意思を有すると認められる

You have no outstanding national taxes other than the taxes for which you are applying for grace.

猶予を受けようとする国税以外の国税の滞納がない

Even if you already have other outstanding national taxes or have had national taxes unpaid for more than six months after their due date, you may be granted Grace of asset conversion by the director of your district tax office. (Article 151 of the National Tax Collection Act)

既に滞納がある場合や滞納となってから６月を超える場合であっても、税務署長の職権による換価の猶予（国税徴収法第151条）を受けられる場合があります。

No security will be necessary unless it is obviously possible to provide such security.

担保の提供が明らかに可能である場合を除いて担保は不要です。

In the case Grace of asset conversion is granted

換価の猶予が認められると

You will be granted the grace for one year in principle. (It may be extended for a further one year, depending on circumstances.)

原則として１年間納税が猶予されます（状況に応じて更に１年間猶予される場合があります。）。

Delinquent tax (interest on principal tax) during the grace period will be reduced*. * In 2022, the rate of delinquent tax will be reduced from 8.7% per annum to 0.9% per annum.

猶予期間中の延滞税が軽減（注）されます。 　（注）通常 年8.7％→軽減後 年0.9％（令和４年中の割合）

Seizure of assets or asset conversion (sale of assets) will be suspended.

財産の差押えや換価（売却）が猶予されます。

Requirements for and effects of grace of tax payment

納税の猶予の要件と効果