Kumamoto
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Postponement system of prefectural tax for person having difficulty in tax payment under the influence of new coronavirus infectious disease

The last update date:
Department of General Affairs Taxation Division 
TEL: 096-333-2098 
FAX: 096-387-4901 
Email [email protected]

  • Postponement system of prefectural tax for person having difficulty in tax payment under the influence of new coronavirus infectious disease

 There are three next systems about postponement system of prefectural tax by application.
  (1)"Exception system" of the collection postponement for person having difficulty in tax payment under the influence of new coronavirus
  (2)The collection postponement
  (3)Postponement of conversion by application
 Of these, please consult with the following consultation, application submission as we may correspond to (2), (3) even if we do not correspond to (1).

(1)"Exception system" of the collection postponement for person having difficulty in tax payment under the influence of new coronavirus

 Equivalency which had decrease comes to be able to receive postponement of tax collection of local taxes to income to affect business under the influence of new coronavirus for one year. We can have you pay depending on the situation of business including payment and the division payment in the middle in period of grace premeditatedly.
 Offer of security is unnecessary. It does not cost arrearages either.

Target person

 Tax payer, special collecting agent who meet both (1)(2) as follows
(1)Under the influence of new coronavirus, income to affect business is almost in comparison with the same period a year ago to decrease more than 20% during any period (more than one month) after February, 2020.
(2)It being difficult to pay the tax at 1:00.

 

Target local taxes

 Prefectural tax (corporation prefectural tax, corporate enterprise tax, personal enterprise tax, automobile tax, real estate acquisition tax, keiyuhikitorizei, use of golf course tax, waste-end tax thing except the certificate stamp collection) that due date for tax payment comes by January 31, 2021 from February 1, 2020

 

Application procedures

・Application is necessary by either late day of two months later or deadline of the delivery from the enforcement of laws and ordinances concerned.
・Other than application, please submit material which income and cash, the situation of deposit understand, but visit by word of mouth when submission is difficult.


  Kumamoto new coronavirus-related consultation support leaflet (PDF: 471.9 kilobytes) We open with the other window



 

○Application about exception of the collection postponement and attached documentsWe open with the other window

  Exception application (Excel: 395.1 kilobytes) of the collection postponement We open with the other window


 


 

 


(2)The collection postponement

  As tax payer (we include family.) has postponement system in any of the following cases in conjunction with others when it was infected with new coronavirus infectious disease, new coronavirus infectious disease, please consult with Regional Administrative Headquarters tax collection department in charge to have jurisdiction over (postponement of tax collection: Local Tax Law Article 15)

(case 1) when considerable loss occurs to property because of disaster

  When we discard equipment and inventory by disinfectant work having been carried out in facility where new coronavirus infectious disease accrued to

 

(case 2) when the person or family suffers from disease

  When tax payer or family making living the same suffers from disease

 

(case 3) when abolish business or stop

  When, about business that tax payer runs, we discontinue our business unavoidably on holiday

 

(case 4) when receive remarkable loss in business

  When, about business that tax payer runs, we receive remarkable loss by decreases in profit
  


○Guide of postponement-related applicationWe open with the other window
  Guide (PDF: 1.88 megabytes) of postponement-related application 
○Application about the collection postponement and attached documentsWe open with the other window
  Postponement of tax collection application (word: 63.5 kilobytes) We open with the other window   Postponement of tax collection application (PDF: 134.9 kilobytes) We open with the other window

  Lists of property (word: 52.5 kilobytes) We open with the other window      Lists of property (PDF: 111.3 kilobytes) We open with the other window

  The income and expenditure statement (word: 100 kilobytes) We open with the other window      Income and expenditure statement (20200408) (PDF: 137.5 kilobytes) We open with the other window

  In entry, please take "the guide of postponement-related application" mentioned above into account.

(3)Postponement of conversion by application

 As there is postponement system of conversion by application when we cannot pay prefectural tax under the influence of new coronavirus infectious disease at 1:00, please consult with Regional Administrative Headquarters tax collection department in charge to have jurisdiction over (postponement of conversion by application: 6 of Local Tax Law Article 15).


 ○Guide of postponement-related applicationWe open with the other window
  Guide (PDF: 1.88 megabytes) of postponement-related application 
 ○Application about postponement of conversion and attached documents
  Postponement application (word: 61 kilobytes) of conversion We open with the other window    Application (PDF: 109.6 kilobytes) of postponement of conversion We open with the other window
  Lists of property (word: 52.5 kilobytes) We open with the other window      Lists of property (PDF: 111.3 kilobytes) We open with the other window
  The income and expenditure statement (word: 100 kilobytes) We open with the other window      Income and expenditure statement (20200408) (PDF: 137.5 kilobytes) We open with the other window
  In entry, please take "the guide of postponement-related application" mentioned above into account.

Consultation, application submission

Area to live

Phone number

Consultation

The location

Minami-ku, Kumamoto-shi, Uto-shi, Uki-shi,
Misato-machi, Kamimashiki-gun
(096) 333-3212Central Kumamoto Administrative Headquarters tax practice department
Tax collection Lesson 1, Lesson 2
〒862-8571
6-18-1, Suizenji, Chuo-ku, Kumamoto-shi
Kumamoto prefectural government office administration ridge the first floor of the new building
※Tax collection Lesson 1, Lesson 2 main phone number
(096)333-3210
Higashi-ku, Kumamoto-shi(096) 333-3213
Chuo-ku, Kumamoto-shi(096) 333-3214
Nishi-ku, Kumamoto-shi, Kita-ku(096) 333-3215
Kikuchi-shi, Koshi-shi (only as for Suya)(0968) 25-4272Northern Kumamoto Administrative Headquarters
Department of General Affairs taxation division
〒861-1331
1272-10, Waifu, Kikuchi-shi
Arao-shi, Tamana-shi, Tamana-gun, Yamaga-shi(0968) 25-4115
Koshi-shi, Kikuchi-gun, Aso-shi, Aso-gun(0968) 25-4116
Yatsushiro-shi (Sakamoto-cho, Toyocho, other than Izumicho),
Minamata-shi, Yatsushiro-gun, Ashikita-gun
(0965) 33-2184Southern Kumamoto Administrative Headquarters
Department of General Affairs taxation division
〒866-8555
1660, Nishikatamachi, Yatsushiro-shi
Yatsushiro-shi (Sakamoto-cho, Toyocho, Izumicho),
Hitoyoshi-shi, Kuma-gun
(0965) 33-3236
Amakusa-shi, Kamiamakusa-shi, Amakusa-gun(0969) 22-4370Amakusa Area Administrative Headquarters
Department of General Affairs Taxation Division
〒863-0013
3530, Imagamashinmachi, Amakusa-shi

 

 

 

 

 

 

Guidance of postponement systems such as National Tax Agency

 To National Tax Agency "person having difficulty in tax payment under the influence of new coronavirus infectious disease" We open with the other window(external link) 

 Measures | in the taxation system in new coronavirus infectious disease emergency economic measure National Tax Agency

 Under the influence of new coronavirus infectious disease, please use postponement of the tax payment to national tax which payment has difficult (leaflet); (PDF/512KB)

 FAQ We open with the other window(external link) about the tax payment postponement system of national tax

 

 Measures (to Ministry of Internal Affairs and Communications homepage link, the other window) about local taxes

 

 Measures (to Ministry of Health, Labour and Welfare homepage link, the other window) about social premium

We relate to this page
Inquiry

Department of General Affairs Taxation Division tax collection group
Telephone: 096-333-2099
Fax: 096-387-4901
Email [email protected]
(ID: 31850)
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Kumamoto prefectural government office   〒 862-8570  6-18-1, Suizenji, Chuo-ku, Kumamoto-shi, Kumamoto Tel: 096-383-1111 (main)
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