The dialogue includes many examples of proper honorific language.#

The main character, Hanako, works in the tax payment division at the city hall and uses very proper honorific language when dealing with citizens, who are her clients. In the realistic situations where she asks citizens to pay their overdue taxes, readers can learn solid and impeccable examples of honorific language in conversations.

Source: Yui Shin, Zeicho! - Nouzeika Daisan Shuunoukakari(KODANSHA)

You can learn detailed information about Japan’s tax system.#

This work is a very rare type of manga set in the tax payment division of a city hall, with taxes as its main theme. As readers progress through the story, they will gain detailed knowledge about Japan’s tax system, a topic even many Japanese people are not very familiar with.

Source: Yui Shin, Zeicho! - Nouzeika Daisan Shuunoukakari(KODANSHA)

Understanding Respectful Language in This Scene#

In this panel, the protagonist uses 敬語 (keigo)—the formal and respectful speech commonly found in government, business, and customer-service settings. Her speech includes two key forms of keigo: 尊敬語 (sonkeigo, respectful language) and 謙譲語 (kenjōgo, humble language).

For beginners learning Japanese, the difference between sonkeigo and kenjōgo can be challenging. This is because both forms involve making a statement more polite, but in opposite ways:

・Sonkeigo elevates the listener or the subject of the action.
・Kenjōgo lowers the speaker or their in-group to show humility.

In this scene, the character is addressing taxpayers in a formal setting, requiring a balance of politeness and authority—a hallmark of keigo in government communication.

A common pattern in government-related敬語 is:

・Using respectful prefixes like ご (go) or お (o) for nouns and verbs.
・Using humble expressions like いただく (itadaku) instead of morau to make requests sound polite.
・Softening direct demands with indirect phrasing to maintain formality.

Below are key phrases from the image, along with their explanations:

Professional Politeness in Government Communication#

This scene provides an excellent example of how business keigo is used in government offices, customer service, and other formal work environments. The phrases demonstrate how officials maintain politeness while addressing serious financial matters, making them valuable for learners studying professional Japanese.

・The speaker acknowledges the listener’s burden (tax payment) with respect.
・The speech is structured to be both professional and empathetic.
・Rather than demanding payment, the speaker frames it as a request and expresses willingness to assist.

This dialogue is a great model for Japanese learners aiming to communicate professionally in business or customer-service settings!

Different from Workplace Keigo: Language for Customer Interactions#

The honorific expressions in this scene are not the same as the keigo used when speaking to colleagues or superiors in an office setting. Instead, they reflect the polite and formal language used in customer-facing roles, such as government offices, retail, and hospitality. While this style of speech ensures professionalism and respect, using it with coworkers or bosses in a corporate environment may sound overly stiff or distant.

In this particular scene, Hanako is actually speaking to a colleague about how she interacts with taxpayers, rather than addressing a taxpayer directly. This highlights how even when discussing customer interactions, the expected level of formality remains high. Understanding these nuances is key to using keigo naturally in different situations!

It contains a lot of information and difficult content#

Since taxes are the main theme, the work frequently includes specialized explanations. With a lot of information and high difficulty, it is quite a challenging read.

Source: Yui Shin, Zeicho! - Nouzeika Daisan Shuunoukakari(KODANSHA)

Not Your Typical Civil Servant: A Line That Breaks the Rules#

In this manga, Hanako, a tax officer, has a signature phrase she uses repeatedly:
“なめないでくださいね” (Namenaide kudasai ne) – meaning “Don’t underestimate (me/us), okay?”

The verb “なめる” (nameru) literally means “to lick,” but in this context, it’s a slang expression meaning “to look down on,” “to underestimate,” or “to not take seriously.” Saying this to a customer is highly inappropriate for a government worker, especially someone in a taxpayer-facing role.

In reality, civil servants must always maintain a polite and professional demeanor, even in difficult situations. Hanako’s blunt remark is something no real public official would ever say, making it a line that only works in the world of manga. It adds to her unconventional character and provides a humorous contrast to the usual stiff, formal language expected in government offices!

Source: Yui Shin, Zeicho! - Nouzeika Daisan Shuunoukakari(KODANSHA)