When the head of a local government intends to collect local government levies (excluding expenses for the delinquent tax collection procedure) from a taxpayer or special collection agent, the head must give those persons notice of payment or remittance in writing. In this case, the document is to state, except as otherwise specially provided in this Act, the amount to be paid or remitted, the time limit for payment or remittance, the place of payment or remittance and other necessary matters.
Where local government levies (excluding expenses for the delinquent tax collection procedure) have been paid in full, if the head of a local government intends to seize the property of a person delinquent in payment for expenses for the delinquent tax collection procedure, the head must, as provided by Cabinet Order, give the person delinquent in payment notice of payment.
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