Usage patterns
〈事〉を繰り延べにするto defer/postpone something (e.g. a payment, a decision)
The company deferred this month's payment.
〈事〉の繰り延べを認めるto approve the deferral of something
The tax office approved the deferral of the tax payment.
税金の繰り延べtax deferral
This system is designed for tax deferral.