A person who intends to apply for a deferral of collection (limited to one under paragraph (1) of the preceding Article) must submit to the head of the local government a written application stating the fact that there is a fact falling under any of the items of that paragraph, the details of the circumstances by which, based on that fact, the person is unable to pay or remit in a lump sum the local government levies subject to the deferral of collection, the amount for which and the period for which the person wishes to receive the deferral of collection, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching documents sufficient to prove that fact, an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
A person who intends to apply for a deferral of collection (limited to one under paragraph (2) of the preceding Article) must submit to the head of the local government a written application stating the details of the circumstances by which the person is unable to pay or remit in a lump sum the local government levies subject to the deferral of collection, the amount for which and the period for which the person wishes to receive the deferral of collection, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
A person who intends to apply for an extension of the period of deferral of collection must submit to the head of the local government a written application stating the unavoidable reason why the person cannot pay or remit within the period of the deferral of collection the amount subject to the deferral of collection, the period for which the person wishes to receive the extension of the period of deferral of collection, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
徴収の猶予期間の延長を申請しようとする者は、徴収の猶予を受けた期間内に当該徴収の猶予を受けた金額を納付し、又は納入することができないやむを得ない理由、徴収の猶予期間の延長を受けようとする期間その他の当該地方団体の条例で定める事項を記載した申請書に、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類を添付し、これを当該地方団体の長に提出しなければならない。
With regard to the documents to be attached under paragraph (1) or the preceding paragraph (excluding documents specified by the Prefectural or Municipal Ordinance of a local government), notwithstanding those provisions, where a deferral of collection under paragraph (1) of the preceding Article (limited to the part relating to item (i), item (ii) or item (v) (limited to the part concerning a fact similar to a fact falling under item (i) or (ii) of that paragraph)) (hereinafter in this paragraph and Article 15-9, paragraph (1) referred to as "deferral of collection due to a disaster, etc.") or an extension of the period for which that deferral of collection due to a disaster, etc. has been granted is to be granted, if the head of the local government finds that it is difficult for the person who intends to receive that deferral of collection due to a disaster, etc. or that extension to submit the documents to be attached, those documents need not be attached.
When a written application under paragraphs (1) through (3) has been submitted, the head of a local government is to investigate the matters relating to the application, and either grant the deferral of collection or the extension of the period of deferral of collection, or deny the deferral of collection or the extension of the period of deferral of collection.
地方団体の長は、第一項から第三項までの規定による申請書の提出があつた場合には、当該申請に係る事項について調査を行い、徴収の猶予若しくは徴収の猶予期間の延長をし、又は徴収の猶予若しくは徴収の猶予期間の延長を認めないものとする。
When a written application under paragraphs (1) through (3) has been submitted, if there is a deficiency in the statements in those written applications, or there is a deficiency in the statements in, or no submission of, the documents to be attached to those written applications, the head of a local government may request the person who submitted the written application to correct that written application or to correct or submit the documents to be attached.
地方団体の長は、第一項から第三項までの規定による申請書の提出があつた場合において、これらの申請書についてその記載に不備があるとき、又はこれらの申請書に添付すべき書類についてその記載に不備があるとき、若しくはその提出がないときは、当該申請書を提出した者に対して当該申請書の訂正又は当該添付すべき書類の訂正若しくは提出を求めることができる。
When the head of a local government requests, under the preceding paragraph, the correction of a written application or the correction or submission of the documents to be attached, the head is to notify the person who submitted the written application of that fact by a document stating so.
A person who has been requested under paragraph (6) to correct a written application or to correct or submit the documents to be attached must make that correction or submission within the period specified by the Prefectural or Municipal Ordinance of the local government, counted from the day on which the person received the notice under the preceding paragraph. In this case, if the person has not made that correction or submission within that period, the person who was requested to correct the written application or to correct or submit the documents to be attached is deemed to have withdrawn the application on the day on which that period elapsed.
Where a written application has been submitted under paragraphs (1) through (3), even if the person who submitted it is found to fall under paragraph (1), (2) or (4) of the preceding Article, the head of a local government may decline to approve the deferral of collection or the extension of the period of deferral of collection if any of the following items applies.
地方団体の長は、第一項から第三項までの規定による申請書の提出があつた場合において、当該申請書を提出した者について前条第一項、第二項又は第四項の規定に該当すると認められるときであつても、次の各号のいずれかに該当するときは、徴収の猶予又は徴収の猶予期間の延長を認めないことができる。
Where the case falls under the cases listed in Article 15-3, paragraph (1), item (i);
第十五条の三第一項第一号に掲げる場合に該当するとき。
Where the person who submitted the written application has failed to answer, or has given a false answer to, a question under the following paragraph, has refused, obstructed or evaded an inspection under that paragraph, has failed without justifiable grounds to comply with a demand for presentation or submission of an object under that paragraph, or has presented or submitted books and documents containing false entries or records (including, where an electronic or magnetic record has been created or kept in place of creating or keeping them, that electronic or magnetic record; the same applies in that paragraph) or other objects (including copies thereof) (where an electronic or magnetic record means a record made in electronic form, magnetic form or any other form that cannot be perceived by human senses and that is used for information processing by a computer; the same applies hereinafter in this Chapter);
当該申請書を提出した者が、次項の規定による質問に対して答弁せず、若しくは偽りの答弁をし、同項の規定による検査を拒み、妨げ、若しくは忌避し、又は同項の規定による物件の提示若しくは提出の要求に対し、正当な理由がなくこれに応じず、若しくは偽りの記載若しくは記録をした帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この章において同じ。）の作成又は保存がされている場合における当該電磁的記録を含む。同項において同じ。）その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
Where an application for a deferral of collection or an extension of the period of deferral of collection has been made for an improper purpose, or the application is otherwise not made in good faith;
不当な目的で徴収の猶予又は徴収の猶予期間の延長の申請がされたとき、その他その申請が誠実にされたものでないとき。
Where the case falls under a case specified by the Prefectural or Municipal Ordinance of that local government as similar to those listed in the preceding three items.
When the head of a local government finds it necessary in order to conduct the investigation under paragraph (5), the head may, to the extent necessary, have a tax collection official question the person who submitted the written application, inspect the person's books and documents and other objects, demand the presentation or submission of those objects (including copies thereof), or retain objects submitted in that investigation.
A tax collection official who conducts questioning, inspection or a demand for presentation or submission under the preceding paragraph must carry a certificate showing the official's status and present it when requested by a person concerned.
The authority of a tax collection official of a local government under paragraph (10) must not be construed as having been granted for the purpose of criminal investigation.
Read this with the articles around it
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
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· 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
deferral of collectionmachine translation
「徴収の猶予」
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
Short name set inArticle 15, paragraph (3)· applies only in this chapter
extension of the period of deferral of collectionmachine translation
「徴収の猶予期間の延長」
In Chapter 1, an extension, on application, of the period of a deferral of collection (徴収の猶予) that the head of a local government (地方団体の長) grants under Article 15, paragraph 4 where there is an unavoidable reason the deferred amount cannot be paid within it, the whole deferral not exceeding two years.
Short name set inArticle 15, paragraph (5)· applies only in this chapter
deferral of collection due to a disaster, etc.machine translation
「災害等による徴収の猶予」
A deferral of collection (徴収の猶予) under Article 15, paragraph 1 granted because the taxpayer or special collection agent (特別徴収義務者) suffered an earthquake, storm, flood, fire or other disaster or a theft affecting its property, because it or a relative living on the same budget fell ill or was injured, or because of facts similar to these.
Short name set inArticle 15-2, paragraph (4)· applies only in this paragraph and in Article 15-9, paragraph (1)
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 15-2, paragraph (9), item (ii)· applies only in this chapter
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.