noun
person in arrears; defaulter
Refers to someone who has failed to pay a required amount, such as taxes, fees, or contributions, by the due date. Often used in official or administrative contexts.
未納者には督促状が送られます。
A reminder notice is sent to those in arrears.
税金の未納者は延滞金を支払う必要がある。
Tax defaulters must pay late payment charges.
Compound of 未納 (non-payment, arrears) and 者 (person).