Local Tax Act

The mayor of a municipality is to prepare the documents listed in item (i), together with the documents listed in items (ii) and (iii), in conformity with the form specified by Order of the Ministry of Internal Affairs and Communications.

a tax notice, a notice of change of due date for payment, a written notice to the effect that the tax is to be collected by special collection, delivered to the special collection agent and to the person liable for tax subject to special collection, a demand letter and other documents used for the assessment and collection of individual municipal inhabitant tax (excluding the per capita levy imposed on persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed under Article 328; the same applies hereinafter in this Article, the following Article and Article 739-4, paragraph (1)) (hereinafter in this Article referred to as "assessment and collection documents");

assessment and collection documents used for the assessment and collection of individual prefectural inhabitant tax (excluding the per capita levy imposed on persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed under Article 50-2; the same applies hereinafter in this Article, the following Article and Article 739-4, paragraph (1)) that is assessed and collected together with individual municipal inhabitant tax pursuant to the provisions of Article 41, paragraph (1);

assessment and collection documents used for the assessment and collection of the forest environment tax that is assessed and collected together with individual municipal inhabitant tax and with the individual prefectural inhabitant tax assessed and collected together with it, pursuant to the provisions of Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax.

With respect to the calculation of delinquency charges under Article 321-2 (including where the rules of that Article are followed pursuant to the provisions of Article 41, paragraph (1) and Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) and Article 326 (including where the rules of that Article are followed pursuant to the provisions of Article 41, paragraph (1) and Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) on individual municipal inhabitant tax, individual prefectural inhabitant tax that is assessed and collected together with it pursuant to the provisions of Article 41, paragraph (1), and forest environment tax that is assessed and collected together with them pursuant to the provisions of Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, those provisions are to be applied on the basis of the total of the amount of individual municipal inhabitant tax, the amount of individual prefectural inhabitant tax and the amount of forest environment tax.

Where local government levies on individual municipal inhabitant tax, local government levies on individual prefectural inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and collections relating to the forest environment tax (meaning the collections relating to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax; the same applies hereinafter in this Article and the following Article) that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax have been paid or remitted, it is deemed that payment or remittance has been made of the local government levies on individual municipal inhabitant tax, local government levies on individual prefectural inhabitant tax or collections relating to the forest environment tax equivalent to the amounts obtained by apportioning, among the amounts of individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax, the amount obtained by deducting the demand fee and expenses for the delinquent tax collection procedure from the amount paid or remitted.

When local government levies on individual prefectural inhabitant tax or collections relating to the forest environment tax have been paid or remitted, a municipality is to pay them into the prefecture, as provided by Cabinet Order, by the 10th day of the month following the month in which that payment or remittance was made.

Where a report on delinquency in individual prefectural inhabitant tax has been made by the mayor of a municipality to the prefectural governor pursuant to the provisions of Article 46, paragraph (2), then, for all or part of the persons delinquent in payment relating to that report, only for a fixed period within a range not exceeding one year that the prefectural governor has determined with the consent of the mayor of the municipality, prefectural tax collection officials may, together, collect the local government levies on individual prefectural inhabitant tax relating to that delinquency, the local government levies on individual municipal inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and the collections relating to the forest environment tax that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (where the individual prefectural inhabitant tax relating to that delinquency is the per capita levy imposed on persons listed in Article 24, paragraph (1), item (ii) or the income levy imposed under Article 50-2, the local government levies on the individual prefectural inhabitant tax relating to that delinquency and the local government levies on the per capita levy imposed on persons listed in Article 294, paragraph (1), item (ii) or the income levy imposed under Article 328 that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1); the same applies in the following paragraph) in accordance with the rules for the collection of individual municipal inhabitant tax, or carry out delinquent tax collection procedures in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.

Where a person delinquent in payment referred to in the preceding paragraph has fallen delinquent in individual prefectural inhabitant tax with a due date for payment falling on or after June 1 of the year that includes the day on which the report under the preceding paragraph was made, up to the last day of the fixed period referred to in the preceding paragraph, the mayor of the municipality is to report that fact to the prefectural governor without delay. In this case, if the prefectural governor has obtained the consent of the mayor of the municipality, prefectural tax collection officials may, only for the fixed period referred to in the preceding paragraph, in accordance with the rules of the preceding paragraph, collect, or carry out delinquent tax collection procedures on, the local government levies on individual prefectural inhabitant tax relating to that delinquency, the local government levies on individual municipal inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and the collections relating to the forest environment tax that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, together with the local government levies and the collections relating to the forest environment tax referred to in the preceding paragraph.

When collecting or carrying out delinquent tax collection procedures pursuant to the preceding two paragraphs, prefectural tax collection officials are to take over the collection from the municipal tax collection officials of the municipality in question, with respect to the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax that prefectural tax collection officials are to collect or carry out delinquent tax collection procedures for pursuant to the preceding two paragraphs, and, when the fixed period referred to in paragraph (1) has elapsed, are to hand over the collection to the municipal tax collection officials of the municipality in question; provided, however, that the prefectural tax collection officials may continue the delinquent tax collection procedures by consultation with the municipal tax collection officials of the municipality in question.

During the fixed period referred to in paragraph (1), municipal tax collection officials may not collect the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax that prefectural tax collection officials are to collect or carry out delinquent tax collection procedures for pursuant to that paragraph or paragraph (2), except where a taxpayer pays at the place of payment stated in the tax notice or a special collection agent remits at the place designated by the mayor of the municipality, and may not carry out delinquent tax collection procedures, except where carrying out delinquent tax collection procedures for matters for which such procedures were commenced before the fixed period referred to in paragraph (1).

Where a prefecture collects, or carries out delinquent tax collection procedures on, the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax relating to delinquency pursuant to the provisions of paragraph (1) or (2), municipalities are to cooperate with the prefecture.

The prefecture is to pay into the municipality, as provided by Cabinet Order, by the 10th day of the following month, the local government levies on individual municipal inhabitant tax that it has collected or on which it has carried out delinquent tax collection procedures pursuant to the provisions of paragraph (1) or (2).

The prefectural governor must, without delay after the lapse of the fixed period referred to in paragraph (1), notify the mayor of the municipality of the status of the collection and the delinquent tax collection procedures carried out during that period.

The provisions of the preceding paragraphs apply mutatis mutandis where, upon a request for a report on matters concerning the assessment and collection of individual prefectural inhabitant tax having been made pursuant to the provisions of Article 46, paragraph (3), the mayor of the municipality has made a report to the prefectural governor on delinquency in individual prefectural inhabitant tax (excluding that relating to a report under the provisions of paragraph (2) of that Article or paragraph (2)). In this case, the phrase "on or after June 1 of the year that includes the day on which the report under the preceding paragraph was made" in paragraph (2) is deemed to be replaced with "on or after the day on which the report under the preceding paragraph was made".

Matters necessary for the taking over of collection and the continuation of delinquent tax collection procedures under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph) are specified by Cabinet Order.