(What is the grace system?)
The 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.
Under the current laws, there are "Grace of asset conversion (National Tax Collection Act Article 151 and 151-2)" and "Grace of tax payment (Acts on General Rules for National Taxes Article 46"). In addition, "Special grace of tax payment (Special grace)" has been established for taxpayers whose income has decreased considerably due to influence of the novel coronavirus disease.
Note: Methods of tax payment are followings:
(Requirements for "Special grace")
Taxpayers who meet both of the following requirements are eligible for special grace.
Note: Special grace can be applied retroactively even when the covered national tax is already due and unpaid. However, the retroactive application is limited within two months from the enforcement of the applicable law.
(Effects of "Special grace")
If taxpayers are granted special grace, delinquent taxes (interest on principal tax) will be fully discharged. In addition, taxpayers are not required to provide securities upon the application of the tax grace.
(Inquiries and consultations regarding the tax grace)
For general information regarding tax grace, please check the following leaflet and FAQ (Frequently Asked Questions). For inquiries regarding the grace system, please feel free to contact the Regional Taxation Bureau Grace Support Center which has jurisdiction over your address.
(How to apply for the grace of tax payment (Special grace))
Please download the file of "Application form for the grace of tax payment (Special grace)" from below, and submit it to the tax office (Note 2) which has jurisdiction over your address by the due date of the tax payment (Note 1) of the national tax which you apply for a tax grace.
Concerning how to fill out the application form, please refer to the video (Japanese language) below. Also, please feel free to contact "the Regional Taxation bureau Grace Support Center".
In light of preventing the congestion of the tax office counter, we would appreciate it if you submit the application electronically by "e-tax", or by mail.
Note 1: For two months from the enforcement of the applicable law, the grace of tax payment (special grace) can be applied for even when the covered national tax is already due.
Note 2: You can find whereabouts of the tax office here (Japanese language) .
This video is linked with "the National Tax Agency Video Channels" at YouTube, and a separate window will open.
Please be aware that some contents in this video such as those of an application form etc. might differ from the latest ones.
Even when you are not eligible for the Special grace, you may be granted grace pursuant to the current grace system.
Please check following leaflet. Also, please feel free to contact the Regional Taxation Bureau Grace Support Center which has jurisdiction over your address.