When the head of a local government has granted a deferral of collection or an extension of the period of deferral of collection, the head must notify the person who received that deferral of collection or extension of the period of deferral of collection of that fact, the amount deferred, the period of deferral and other necessary matters.
地方団体の長は、徴収の猶予をし、又は徴収の猶予期間の延長をしたときは、その旨、猶予をする金額、猶予をする期間その他必要な事項を当該徴収の猶予又は当該徴収の猶予期間の延長を受けた者に通知しなければならない。
When a written application has been submitted under paragraphs (1) through (3) of the preceding Article and the head of a local government does not approve a deferral of collection or an extension of the period of deferral of collection, the head must notify the person who submitted the written application to that effect.
地方団体の長は、前条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、徴収の猶予又は徴収の猶予期間の延長を認めないときは、その旨を当該申請書を提出した者に通知しなければならない。
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
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