市税を滞納した場合（If You Fail to Pay Municipal Taxes by Their Due Dates)

納期限までに市税を納めないと、市税事務所・市税分室から督促状が送付され、財産の差押えなどの処分を受けることがあります。
また、本来納めるべき税額のほかに、延滞金も合わせて納めていただくことになります。

If you do not pay your municipal taxes by their due dates, the Municipal Taxation Office or Municipal Taxation Branch Office will send you a demand notice urging your payment. You may face penalties for failure to comply, such as seizure of property.
Also, you will be obliged to pay a delinquent charge in addition to the original tax due.