In the case where any of the following items applies, the head of a local government may carry out advance collection even before the due date for payment, limited to local government levies for which the obligation to pay or remit has already been fixed and that are found to be incapable of being collected in full by the due date for payment (in the case falling under item (iii), excluding those for which the obligation to pay or remit is an obligation covered by the trust property):
地方団体の長は、次の各号のいずれかに該当するときは、既に納付又は納入の義務の確定した地方団体の徴収金（第三号に該当する場合においては、その納付し、又は納入する義務が信託財産責任負担債務であるものを除く。）でその納期限においてその全額を徴収することができないと認められるものに限り、その納期限前においても、その繰上徴収をすることができる。
Changes on a date not yet set (Act No. 57 of 2025)
when delinquent tax collection procedures (including dispositions in accordance therewith), compulsory execution, auction as the enforcement of a security interest, enforcement procedures for an enterprise security interest, enforcement procedures for an enterprise value security interest, or bankruptcy procedures (hereinafter referred to as "compulsory liquidation procedure") have been commenced with regard to the property of a taxpayer or special collection agent (including when notice has been given under Article 2, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (including as applied mutatis mutandis pursuant to Article 20 of that Act));
納税者又は特別徴収義務者の財産につき滞納処分（その例による処分を含む。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続又は破産手続（以下「強制換価手続」という。）が開始されたとき（仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（同法第二十条において準用する場合を含む。）の規定による通知がされたときを含む。）。
where an inheritance has occurred with respect to a taxpayer or special collection agent and the heirs have made a qualified acceptance;
納税者又は特別徴収義務者につき相続があつた場合において、相続人が限定承認をしたとき。
where a taxpayer or special collection agent that is a juridical person has been dissolved;
法人である納税者又は特別徴収義務者が解散したとき。
where a trust relating to local government levies for which the obligation to pay or remit is an obligation covered by the trust property has terminated (excluding where it has terminated due to the ground listed in Article 163, item (v) of the Trust Act);
その納付し、又は納入する義務が信託財産責任負担債務である地方団体の徴収金に係る信託が終了したとき（信託法第百六十三条第五号に掲げる事由によつて終了したときを除く。）。
where a taxpayer or special collection agent comes to have no domicile, residence, office or place of business within the area of that local government without having appointed a tax agent (excluding cases where it is not required to appoint a tax agent);
where it is found that a taxpayer or special collection agent has wrongfully evaded or attempted to evade the assessment and collection of local government levies, or has received or attempted to receive a refund of local government levies.
The local government levies for which the obligation to pay or remit has already been fixed, as referred to in the preceding paragraph, are the following:
local government levies for which notification of payment or remittance has been given (including notification under Article 11, paragraph (1) (including as applied mutatis mutandis));
local tax subject to filing and payment for which a return has been filed or notice of a reassessment or determination has been given;
individual municipal inhabitant tax collected by a special collection agent (including individual prefectural inhabitant tax imposed together with it);
特別徴収義務者が徴収した個人の市町村民税（これと併せて課する個人の道府県民税を含む。）
prefectural tobacco tax and municipal tobacco tax for which a sale, consumption or other disposition subject to taxation has occurred;
課税すべき売渡し又は消費その他の処分があつた道府県たばこ税及び市町村たばこ税
prefectural tax and municipal tax collected by the method of special collection for which an act or fact subject to taxation has occurred.
課税すべき行為又は事実があつた特別徴収の方法によつて徴収される道府県税及び市町村税
When the head of a local government intends to carry out advance collection under paragraph (1), the head must notify the taxpayer or special collection agent to that effect. In this case, where notification of payment or remittance has already been given, the head must notify of the change of the due date for payment.
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
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
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· 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
obligation covered by the trust propertymachine translation
「信託財産責任負担債務」
In Chapter 1, an obligation covered by the trust property as defined in Article 2, paragraph 9 of the Trust Act: a debt that a trustee is liable to perform with the property belonging to the trust property (信託財産).
Defined inArticle 9-4, paragraph (1)· applies only in this chapter
compulsory liquidation proceduremachine translation
「強制換価手続」
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
Short name set inArticle 13-2, paragraph (1), item (i)