Local Tax Act

Where the head of a local government finds that, owing to a disaster or other unavoidable reason, it is not possible to make a filing, application, request or other submission of documents (excluding those relating to a request for review), or to make a payment or remittance, by the time limit prescribed in this Act or a Prefectural or Municipal Ordinance based on it, the head may, except where the following paragraph applies, extend that time limit as provided by the Prefectural or Municipal Ordinance of that local government.

Where a report has been made under Article 790-2, and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this paragraph) or the electronic data processing system for specified collection money procedures (meaning the electronic data processing system for specified collection money procedures prescribed in Article 790-2; the same applies hereinafter in this paragraph) or for another unavoidable reason, a large number of persons who are to perform the acts prescribed in the preceding paragraph by the time limit prescribed in that paragraph are unable to perform, by that time limit, the whole or part of, among those acts, the notification set forth in Article 762, item (i), (a) that is made using the electronic data processing system for local tax procedures and via the Local Tax Joint Organization (hereinafter in the following paragraph referred to as the "Organization"), or the payment or remittance of specified collections (meaning the specified collections prescribed in Article 747-6, paragraph (2)) made using the electronic data processing system for specified collection money procedures (excluding the case where, if that notification is a filing under Article 53, paragraph (65), Article 72-32, paragraph (1), Article 72-89-2, paragraph (1) or Article 321-8, paragraph (62), the Minister finds that those filings can be made smoothly by making a designation under Article 53, paragraph (79), Article 72-32-2, paragraph (11), Article 72-89-3, paragraph (11) or Article 321-8, paragraph (76), respectively), the Minister may extend that time limit by designating the acts concerned, the scope of persons concerned and the date. In this case, the extended time limit must not exceed two months from the day on which that reason ceased to exist.

When the Minister for Internal Affairs and Communications has made a designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the heads of local governments and the Organization.

Where a document relating to a filing, an application for deferral of collection or suspension of realization upon application, or a request for reassessment, that is to be made by a certain time limit under the provisions of this Act or a Prefectural or Municipal Ordinance based on it, or any other document specified by Order of the Ministry of Internal Affairs and Communications, is submitted by mail or correspondence delivery, it is deemed to have been submitted on the day indicated by the date stamp of the postal item or item of correspondence delivery (where there is no such indication or the indication is unclear, the day found to correspond to that day on the basis of the number of days normally required for sending that postal item or item of correspondence delivery).

Where local government levies for which the amount to be paid or remitted has been finalized by the filing of a local tax return relating to filing and payment or filing and payment-in, which was filed by the deadline for filing that return, and whose due date for payment arrives at the same time as that deadline for filing, have been paid or remitted by account transfer by the day specified by Cabinet Order, the provisions on delinquency charges apply by deeming the payment or remittance to have been made on the due date for payment, even where the day of payment or remittance is after the due date for payment.

Local government levies may be paid or remitted by a third party on behalf of the taxpayer or special collection agent.

Where a third party having a legitimate interest in the payment or remittance of local government levies, or a third party who has obtained the consent of the taxpayer or special collection agent, pays or remits them in place of the taxpayer or special collection agent, and a mortgage has been established to secure those local government levies, those persons may, by that payment or remittance, subrogate to the local government with respect to that mortgage; provided, however, that this does not apply where the mortgage is a revolving mortgage and the payment or remittance was made before the principal it secures was finalized.

In the case of the preceding paragraph, where a third party has paid or remitted a part of the local government levies of the taxpayer or special collection agent, the remaining local government levies are to be collected in priority to the claim of the third party who subrogated under that paragraph.

The provisions of Book III, Chapter I, Section 2, Subsections 2 and 3 of the Civil Code apply mutatis mutandis to the collection of local government levies.

The provisions of Article 494 and Article 495, paragraphs (1) and (3) of the Civil Code apply mutatis mutandis where money or other goods are to be delivered or handed over to a creditor, taxpayer, special collection agent or other person under the provisions of this Act or a Prefectural or Municipal Ordinance based on it.

Local government levies and a claim against a local government aimed at the payment of money may not be set off against each other, except as otherwise provided by an Act. The same applies to a claim for a refund and a debt owed to a local government aimed at the payment of money.

An amended return does not affect the obligation to pay the local tax for the part relating to the tax amount to be paid that has already been finalized.

A reassessment that increases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part relating to the tax amount to be paid or remitted that has already been finalized.

A reassessment that decreases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that reassessment.

A disposition or judgment that rescinds a reassessment or determination does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that disposition or judgment.

The provisions of the preceding three paragraphs apply mutatis mutandis to an assessment determination or a determination of additional charges.