Tax Collection Extension (Local Tax Act Article 15)

Taxpayers (and their families) affected by COVID-19 or by related circumstances, as explained in the cases below, may benefit from a tax collection extension program. Contact a prefectural taxation office for more information.

Case 1: Considerable loss of assets due to a disaster

After a case of COVID-19 was confirmed in an establishment, equipment, shelving, and other assets had to be destroyed during disinfection.

Case 2: Infection of the taxpayer or a family member

The taxpayer or a family member who shares his/her livelihood is found infected.

Case 3: Operations halted or put on pause

The taxpayer’s place of work had to close permanently or temporarily.

Case 4: Business sustains a significant loss

The taxpayer’s business sustains a significant loss, such as a loss of profit.

Applying for an Asset Conversion Extension (Local Tax Act Article 15 Paragraph 6)

In cases where, because of COVID-19, it is temporarily impossible to pay prefectural taxes, it is possible to apply for an asset conversion extension program. Contact a prefectural taxation office for more information.