- arrears; nonpayment
滞納する fall behind in one's payments
- 税金の滞納による差し押さえを食った
- He had his property attached [seized] because he had failed to pay his taxes.
- 税金を滞納している
- I am behind [in arrears] with my taxes./My taxes are overdue [in arrears].
- 滞納金arrears
- 滞納者a ((tax)) delinquent
- 滞納処分punishment [a penalty] for failure to pay