noun
tax payment deadline; due date for tax
Used in official and administrative contexts for the deadline by which a tax must be paid.
所得税の納期限は3月15日です。
The due date for income tax payment is March 15th.
納期限を過ぎると延滞税がかかります。
If you miss the tax deadline, a late payment penalty will be charged.
納期 is a broader term for a delivery or payment due date, often used in business contexts, whereas 納期限 is strictly for tax payments.
Compound of 納 (のう, 'payment' or 'supply') and 期限 (きげん, 'deadline' or 'time limit').