滞納処分

たいのうしょぶん

noun

•

disposition for failure to pay

滞	stagnate, be delayed, overdue, arrears
納	settlement, obtain, reap, pay, supply, store
処	dispose, manage, deal with, sentence, condemn, act, behave, place
分	part, minute of time, segment, share, degree, one's lot, duty, understand, know, rate, 1%, chances, shaku/100