Local Tax Act

Where the time limit for payment or remittance of a local tax has been extended pursuant to Article 20-5-2, paragraph (1) or (2), the portion of the delinquency charge relating to that local tax that corresponds to the extended period is to be exempted.

In any of the following cases, the head of a local government may exempt the delinquency charge relating to the local tax (excluding the part subject to exemption under Article 15-9), up to the amount of the part corresponding to the period specified in the relevant item.

Where a financial institution that has been re-entrusted with the collection of securities and the payment or remittance of local government levies under Article 16-2, paragraph (3) pays or remits the local tax relating to those local government levies after the day on which it was to collect those securities (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;

Where a designated financial institution prescribed in Article 2, paragraph (2) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (excluding one that can receive local taxes) that has been entrusted with the payment or remittance of a local tax pursuant to Article 6, paragraph (1) of that Act pays or remits that local tax after the day on which it was so entrusted (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;

Where facts similar to those falling under either of the preceding two items have arisen, in a case specified by Cabinet Order: the period specified by Cabinet Order.

Where there is a person who requests the issuance of a certificate, for the purpose of establishing a security right for a claim competing with local government levies or for any other purpose, concerning those matters specified by Cabinet Order among the amount of local government levies to be paid or remitted and other matters concerning local government levies (including matters registered in the books that a local government must keep concerning local government levies under the provisions of this Act or Cabinet Order based on it), the head of the local government must issue it, limited to a certificate concerning that person.

Except as otherwise specially provided in this Act, a tax collection official may, where necessary for an investigation concerning local taxes, request business operators (including corporations established under a special Act) or government offices to cooperate, including by allowing inspection or providing of account books, documents and materials useful as reference for that investigation.

A financial institution, etc. (meaning a person set forth in the items of Article 2, paragraph (1) of the Deposit Insurance Act (Act No. 34 of 1971) and an agricultural or fishery cooperative prescribed in Article 2, paragraph (1) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973); the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage depositor, etc. information (meaning the name (for a corporation, its corporate name; the same applies in the following Article and Article 20-11-4) and address or residence (for a corporation, the location of its office or place of business; the same applies in the following Article and Article 20-11-4) of a depositor, etc. (meaning a depositor, etc. prescribed in Article 2, paragraph (3) of the Deposit Insurance Act and a depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article), and other matters concerning the content of deposits, etc. (meaning deposits, etc. prescribed in Article 2, paragraph (2) of the Deposit Insurance Act and savings, etc. prescribed in Article 2, paragraph (2) of the Agricultural and Fishery Cooperatives Savings Insurance Act) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of the depositor, etc. held by that financial institution, etc. (meaning an Individual Number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies in the following Article and Article 20-11-4) (for a corporation, its corporate number (meaning a corporate number prescribed in Article 2, paragraph (16) of that Act); the same applies in the following Article and Article 20-11-4).

An account management institution (meaning an account management institution prescribed in Article 2, paragraph (4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (excluding a person set forth in Article 44, paragraph (1), item (xiii) of that Act); the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage participant information (meaning the name and address or residence of a participant of that account management institution (meaning a participant prescribed in Article 2, paragraph (3) of that Act; the same applies hereinafter in this Article and the following Article), and other matters concerning the content of bonds, etc. (meaning bonds, etc. prescribed in Article 2, paragraph (1) of that Act; the same applies in the following Article) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of that participant held by that account management institution.

A book-entry transfer institution (meaning a book-entry transfer institution prescribed in Article 2, paragraph (2) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage participant information (meaning the name and address or residence of a participant of that book-entry transfer institution or its subordinate institution (meaning a subordinate institution prescribed in Article 2, paragraph (9) of that Act), and other matters concerning the content of shares, etc. (meaning those among bonds, etc. that are specified by Order of the Ministry of Internal Affairs and Communications) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of that participant held by that book-entry transfer institution.

In addition to what is provided for in Articles 9 through the preceding Article and Section 16, procedures for implementing these provisions and other matters necessary for their enforcement are specified by Cabinet Order.

Among the affairs that are to be handled by prefectures under the provisions of this Act, the affairs of establishing the details of the fixed asset valuation standards prescribed in Article 388, paragraph (1) pursuant to that paragraph, the affairs prescribed in Article 419, paragraph (1), and the affairs prescribed in the second sentence of Article 70, paragraph (2) of the Supplementary Provisions are Type 1 statutory entrusted functions prescribed in Article 2, paragraph (9), item (i) of the Local Autonomy Act.