When the head of a local government intends to collect the local government levies of a taxpayer or special collection agent from a person who has secondary tax liability under the following Article through Article 11-10 or Article 12-2, paragraph (2) or (3) (hereinafter referred to as a "secondary taxpayer"), the head of the local government must notify that person by a written notice of payment or remittance stating the amount to be paid or remitted, the time limit for payment or remittance, the place of payment or remittance, and other necessary matters.
When a secondary taxpayer does not pay local government levies in full by the time limit for payment or remittance referred to in the preceding paragraph, the head of the local government must, except in the case of advance collection under Article 13-2, demand payment by issuing a written reminder for payment or remittance within 20 days after that time limit.
Realization of the property of a secondary taxpayer may be carried out only after the property of the taxpayer or special collection agent referred to in paragraph (1) has been put up for realization, except where there is a risk that the value of the property will decrease significantly.
Where a secondary taxpayer has filed an action regarding the notification under paragraph (1), the demand under paragraph (2), or the delinquent tax collection procedure concerning the local government levies relating to these, realization of that property may not be carried out while the action is pending.
The provisions of the following Article through Article 11-10 and Article 12-2, paragraphs (2) and (3) do not preclude the exercise of the right to reimbursement by a secondary taxpayer against the taxpayer or special collection agent referred to in paragraph (1).
Read this with the articles around it
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
secondary taxpayermachine translation
「第二次納税義務者」
A person who has a secondary tax liability (第二次納税義務) under Articles 11-2 to 11-10 or Article 12-2, paragraph 2 or 3 for local tax collection money (地方団体の徴収金) owed by a taxpayer or special collector (特別徴収義務者), from whom the head of the local government collects it by a written notice stating the amount, the deadline and the place of payment.
Short name set inArticle 11, paragraph (1)