Local Tax Act

A person listed in the following items (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which the person first receives payment of public pension, etc. each year from the payer of public pensions, etc. (meaning the payer of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (referred to as "public pension, etc." in this paragraph) through whom the return prescribed in that paragraph is to be submitted; the same applies hereinafter in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the matters set forth in the items of the following paragraph, through that payer of public pensions, etc., to the mayor of the municipality of the place of domicile of that recipient of public pensions, etc.

a person who must submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph;

a person listed in Article 294, paragraph (1), item (i) who receives payment of public pension, etc. (excluding that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person whose total income is 950,000 yen or less); the same applies in the following item and item (iii) of the following paragraph) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 328; the same applies hereinafter in this item)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or a specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less);

a person listed in Article 294, paragraph (1), item (i) who receives payment of public pension, etc. (limited to that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced (excluding a person for whom the amount of that public pension, etc. to be paid during that year is less than the amount specified by Cabinet Order as of the day before the day on which the person is first to receive payment of that public pension, etc. in that year), and who is a person with a disability, a widow or a single parent, or who has a specified spouse, a dependent (limited to a person under 16 years of age or a claimable dependent) or a specified relative (limited to a person whose total income is 850,000 yen or less).

The matters to be stated in the return under the preceding paragraph are the following:

the appellation of the payer of public pensions, etc.;

where the recipient of public pensions, etc. falls under a person with a particular disability or any other person with a disability, that fact and the facts under which the recipient falls under that category, and where the recipient falls under a widow or single parent, that fact;

the name of the specified spouse;

the name of a dependent or specified relative;

other matters specified by Order of the Ministry of Internal Affairs and Communications.

In the case where the return under paragraph (1) is submitted through the payer of public pensions, etc., if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that payer of public pensions, etc. in the previous year of that year, the recipient of public pensions, etc. may, only if that payer of public pensions, etc. has obtained the approval of the Commissioner of the National Tax Agency prescribed in Article 203-6, paragraph (2) of the Income Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under paragraph (1), a return under that paragraph stating that there is no such change.

In the case referred to in paragraph (1), when the return under that paragraph is accepted by the payer of public pensions, etc. through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in that paragraph.

If the payer of public pensions, etc. through whom the return under paragraph (1) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means, the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a recipient of public pensions, etc. may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that payer of public pensions, etc., by electronic or magnetic means, the matters to be stated in that return.

With regard to the application of the provisions of paragraph (4) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided".

Where a person has submitted a return required to be submitted under Article 317-2, paragraphs (1) through (5) with a false statement in it, or has made a false declaration of the matters to be declared under paragraph (8) or (9) of that Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.

Where a representative of a corporation (including an administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or person, has committed the violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

A municipality may, where a person liable for municipal inhabitant tax has failed, without justifiable grounds, to submit a return that is to be submitted under Article 317-2, paragraph (1) or (2), or has failed, without justifiable grounds, to make a declaration of the matters to be declared under paragraph (8) or (9) of that Article, establish a provision in its Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on that person.