noun
collection fee; disposition fee for payment in arrears
A fee charged for the collection or processing of overdue payments, typically in tax or public dues contexts.
滞納処分費は、税金の滞納がある場合に発生することがあります。
A disposition fee for payment in arrears may be incurred when taxes are overdue.
Compound of 滞納 (delinquency in payment), 処分 (disposal, handling), and 費 (fee, cost).