If payment is delayed ...

For those who have not paid the city tax, we will notify you in writing and inform you that you have to pay as soon as possible.
If you still do not pay, you will be in arrears.

A series of procedures, such as seizure and exchange of property, are called delinquent disposal.
When we cannot pay delinquent disposal voluntarily, we take procedure based on law and plan securing of city tax.
In order not to receive such a disposal, please pay within the deadline.

• If the delinquency continues after the notice, the property will be seized without notice.
• After seizure of property, we will shift to a series of delinquent disposal procedures ranging from exchange and dividends.

If you receive a notice of seizure of receivables such as salaries, please use the following Excel file as the amount of seizure can be automatically calculated.