When you cannot pay taxes or resident tax in Tomakomai and seizure is near | Steps up to seizure, tax payment consultations, and solving it by selling your house
If you fall behind on resident tax, property tax or national health insurance tax, it will eventually lead to seizure of your wages, savings or real estate. When you feel that seizure may be close, if you own a house, you have the option of selling it and using the money to pay the tax, without waiting for a seizure. Following the information from Tomakomai City, this article explains the steps up to seizure and where to get advice, and points to note if you solve the problem by selling your house. Legal arrangements for multiple debts are the field of lawyers and the Japan Legal Support Center (Hō Terasu).
Steps up to seizure (Tomakomai City)
- The payment deadline passes: late payment charges set by law are added.
- A demand notice arrives: the city urges payment with a demand notice and similar letters.
- Investigation of assets and seizure: if the tax remains unpaid, the city seizes real estate, wages, savings and other assets, to keep things fair for people who pay on time.
- Public auction: the city sells the seized assets and uses the money for the taxes.
If your wages are seized, a notice is sent to your employer. If your savings are seized, you can no longer use the account. A seizure of real estate is recorded in the land register, and as it stands, you cannot sell the property in the normal way.
Before seizure: first talk to the Tax Payment Division
Tomakomai City offers tax payment consultations for people who cannot pay by the deadline. When there are special circumstances, there are systems that allow the tax to be reduced, paid in installments, or have its due date changed, depending on the situation. When there are unavoidable circumstances such as a disaster, there is also a grace system: if you apply and are approved, the deadline can be postponed or the tax can be paid in installments.
| Where to consult | Counter / what to bring |
|---|---|
| Tax Payment Division, Tomakomai City Hall | Counter No. 30, phone +81-144-32-6274. Bring your tax notice and documents that show your income and expenses |
| Evening consultations | Every month on the last 4 days of the month (excluding Saturdays, Sundays and public holidays; 3 days in December), until 8 p.m. |
| National taxes (income tax, etc.) | The tax office. You may be able to apply for a grace period for payment or a grace period for conversion of seized assets (National Tax Agency) |
As a rule, you should consult before the payment deadline. The longer the delay, the more late payment charges build up and the fewer options you have.
If a seizure is placed on your house
Even if a seizure is placed on your house, it is lifted once you pay the overdue tax in full (for national taxes, under Article 79 of the National Tax Collection Act; the same applies to city taxes, because the collection procedures follow the National Tax Collection Act). In other words, if you pay the tax with the sale price, you can sell the house. The steps are as follows.
- Tell the Tax Payment Division in advance that you want to sell the house and pay, and confirm the overdue amount and the procedure for lifting the seizure.
- Get an appraisal and check whether the sale price exceeds the total of the overdue amount and the remaining mortgage balance.
- Sign the sales contract, and on the settlement day, pay the tax from the sale price.
- Once the payment is confirmed, the seizure is lifted and the house is handed over to the buyer.
The buyer’s bank requires the house to be handed over with no seizure or mortgage remaining. Therefore, the payment and the lifting of the seizure are arranged at the same time on the settlement day. This procedure is hard to arrange unless the real estate company is experienced, so please consult us early once you decide to sell.
If a mortgage remains
The mortgage is normally paid off first from the sale price. If the sale price does not reach the total of the loan balance and the overdue amount, you cannot pay the tax in full and the seizure cannot be lifted. In this case, you need to see whether you can cover the shortfall with cash, or talk to the lender and the Tax Payment Division.
Selling it yourself is often better than a public auction
If payment does not progress while the seizure remains, the city may put the property up for public auction. Public auctions are said to tend toward lower prices than ordinary sales. If you sell it yourself, you can sell at the market price and keep the remaining money. It is important to get an appraisal while you still have time and know the expected sale price.
If you also have other debts
If, besides taxes, you are struggling to repay cards or loans, there are debt relief procedures (voluntary debt arrangement, individual rehabilitation, personal bankruptcy). However, taxes are in principle not discharged even through debt relief. For the policy on legal arrangements and whether you can keep your house, please consult a lawyer or the Japan Legal Support Center. We help with calculating the appraisal value and arranging the sale.
The selling process, the difference between brokerage and direct purchase, and costs are explained in “Selling real estate in Tomakomai“. If you are in a hurry, a direct purchase can turn the house into cash in 2 weeks to 1 month.
What we can do
Banana House Inc. (1-1-1 Honkocho, Tomakomai) handles appraisal, brokerage and direct purchase of houses and land for people who are behind on taxes or have received a seizure notice. Even for sales that need coordination with the Tax Payment Division, we propose arrangements timed to the settlement day. To apply, just give us three things: the type of property, its location and your contact details.
This page was machine-translated. The Japanese original prevails.
Frequently asked questions
If I cannot pay resident tax, will my house be seized right away?
No. Usually, seizure follows only if the tax remains unpaid even after a demand notice arrives. If you consult the Tax Payment Division before the payment deadline, they will tell you about installments and other systems. Tomakomai City's Tax Payment Division is at Counter No. 30, phone +81-144-32-6274.
Can I sell my house if a seizure is placed on it?
Yes. Once you pay the overdue tax in full, the seizure is lifted, so you can pay with the sale price and have it lifted. Tell the Tax Payment Division in advance that you intend to sell, and on the settlement day, the payment and the lifting are done at the same time.
If my wages are seized, will my employer find out?
Yes. When wages are seized, a seizure notice is sent to your employer. If you want to avoid this, consult the Tax Payment Division before seizure and consider paying in installments or selling assets such as your house to pay.
Are taxes also discharged by personal bankruptcy?
Taxes are in principle not discharged even through debt relief. For sorting out multiple debts and whether you can keep your house, please consult a lawyer or the Japan Legal Support Center.
What happens if a mortgage remains and the sale price is not enough?
Normally, the sale price is first used to pay off the loan, and if the remainder does not reach the overdue amount, the seizure cannot be lifted. You need to cover the shortfall with cash, or talk to the lender and the Tax Payment Division. First, check the expected sale price with an appraisal.
Consultations on selling and vacant houses are free
We can start a valuation with just three things: the property type, its location and your contact details. You do not need to have decided to sell yet.
Banana House Inc., 1-1-1 Honkocho, Tomakomai. We never use pushy sales. Please write in English or Japanese.
Sources and data
- Data retrieved: 2026-10-10. All prices are official public data and do not include our own estimates.
Yuki Nakazawa (President, Banana House Inc.) reviewed the Japanese original of this article. As a licensed real estate broker, we follow the Japanese rules for real estate advertising.
