noun
disposition for failure to pay; enforcement action for tax delinquency
A legal/administrative term referring to measures taken by authorities (e.g., tax offices) to collect unpaid taxes or public dues, such as seizure of property.
税金を滞納すると、滞納処分として財産が差し押さえられることがある。
If you fail to pay taxes, your property may be seized as a disposition for failure to pay.
Compound of 滞納 (delinquency in payment) and 処分 (disposal, handling). The term is used in Japanese administrative law.