noun, noun or participle which takes 'suru', transitive verb
non-payment; arrears; delinquency
Refers to failing to pay a scheduled obligation such as taxes, rent, or loan installments. Often used with する to mean 'to fall behind on payments'.
家賃を三ヶ月滞納している。
I am three months behind on my rent.
If you fall behind on your taxes, you will be charged late fees.