I already paid. Do I have to pay again?

No. Processing a payment can take days or weeks, so the notice may have been printed before your payment was recorded. Check your receipt or bank record for the payment date, then call the section printed on the letter and tell them. Never pay a second time before confirming.

Is a 催告書 less serious than a 督促状?

It is the opposite. The 督促状 is the first formal demand required by law; the 催告書 is a further reminder sent afterwards. A 催告書 or a 差押予告 (seizure warning) means the case has moved further along, and continued silence can lead to seizure of wages or a bank account.

The amount is different from my original tax bill. Is it a mistake?

Usually it now includes 延滞金 (late payment interest) and a 督促手数料 (demand fee) on top of the base tax. Interest is calculated by the number of days until payment, so the figure moves. The office can explain the breakdown if you ask.

Will unpaid tax affect my visa renewal?

Some immigration procedures ask for a 納税証明書 (tax payment certificate), so payment status can be visible. What that means for your particular status of residence cannot be answered here. Settle or discuss the unpaid amount with the tax office first, and ask the Immigration Services Agency, or a licensed 行政書士 or lawyer, about the residence side.

Tax

督促状 / 催告書: Japanese Tax Demand Notices Explained

A 督促状 (tokusoku-jō, formal demand notice) or 催告書 (saikoku-sho, follow-up demand letter) arrives when a tax has not been recorded as paid by its due date. It is sent by your city or ward office tax collection section (納税課 / 収納課), a prefectural tax office (県税事務所), or the national tax office (税務署). Common taxes involved are 住民税 (resident tax), 国民健康保険料/税 (national health insurance premiums), 固定資産税 (property tax), 自動車税 (vehicle tax) and income tax. The letter often prints strong words such as 滞納 (delinquency) or 差押予告 (notice of possible seizure), which is alarming, but at this stage it is still a demand to pay, not a seizure. On the page you will normally find the tax name (税目), the fiscal year and instalment number, the base tax amount, 延滞金 (late payment interest), 督促手数料 (demand fee), and a specified payment date. A payment slip (納付書) with a barcode is usually enclosed, and the responsible section's name and phone number are printed on the letter, typically at the bottom or top right. A 督促状 is a step required by law. If the tax is still unpaid after a set period following it, seizure of property such as wages, bank accounts or a vehicle becomes legally possible. A 催告書 comes after that stage. If you cannot pay the full amount, the worst option is to ignore the letter, the issuing office is where instalment arrangements are discussed.

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Who receives it

Anyone whose payment of 住民税, national health insurance, property tax, vehicle tax, income tax or consumption tax was not confirmed by the due date. Many recipients are not long-term non-payers: an account transfer failed for insufficient funds, a payment slip was lost, or mail did not follow a move. Because 住民税 is based on where you were registered on 1 January, letters can also reach people who have since changed jobs, moved city, or left Japan.

What to do

1Open the envelope and read the top of the page to see which office sent it and which tax, fiscal year and instalment it concerns.
2If you believe you already paid, check your bankbook, receipt or payment app history for the date, notices and payments often cross in the mail.
3If you are within the printed payment date, pay using the enclosed 納付書 by the listed methods (convenience store, bank, or smartphone payment) and keep the receipt.
4If you cannot pay in full, or the amount looks wrong, call the section printed on the letter yourself and ask about instalment payment (分割納付) or a payment consultation.
5If you go to the counter, bring the notice, photo ID, and documents showing your income and expenses so the discussion can move quickly.

About the deadline

The letter prints a specified payment date (指定期限 or 納付期限), usually near the amount box or on the payment slip. It means the date by which the office expects payment. Late payment interest (延滞金) accrues daily from the original due date, so the total grows the longer you wait, and the printed figure may differ slightly from what you actually owe on the day you pay. Because a 督促状 is a legal step, seizure becomes legally possible once a set period after it has passed without payment. If the date has passed or the barcode no longer scans, do not guess, contact the office on the letter and ask for a reissued payment slip.

Common misunderstandings

I already paid. Do I have to pay again?: No. Processing a payment can take days or weeks, so the notice may have been printed before your payment was recorded. Check your receipt or bank record for the payment date, then call the section printed on the letter and tell them. Never pay a second time before confirming.
Is a 催告書 less serious than a 督促状?: It is the opposite. The 督促状 is the first formal demand required by law; the 催告書 is a further reminder sent afterwards. A 催告書 or a 差押予告 (seizure warning) means the case has moved further along, and continued silence can lead to seizure of wages or a bank account.
The amount is different from my original tax bill. Is it a mistake?: Usually it now includes 延滞金 (late payment interest) and a 督促手数料 (demand fee) on top of the base tax. Interest is calculated by the number of days until payment, so the figure moves. The office can explain the breakdown if you ask.
Will unpaid tax affect my visa renewal?: Some immigration procedures ask for a 納税証明書 (tax payment certificate), so payment status can be visible. What that means for your particular status of residence cannot be answered here. Settle or discuss the unpaid amount with the tax office first, and ask the Immigration Services Agency, or a licensed 行政書士 or lawyer, about the residence side.

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