noun
tax delinquency; tax arrears; failure to pay tax
Refers to the state of being behind on tax payments or the act of not paying taxes by the deadline. Often used in legal, administrative, or news contexts.
税金滞納で差し押さえを受けた。
My property was seized due to tax delinquency.
税金滞納があると、延滞
If you have tax arrears, a late payment penalty will be imposed.