If a person who has received a deferral of collection falls under any of the following items, the head of a local government may revoke that deferral of collection and collect the local government levies subject to that deferral of collection in a lump sum.
Where there is a fact falling under any of the items of Article 13-2, paragraph (1) and it is found that the person cannot pay in full the local government levies subject to that deferral of collection within the period for which the deferral of collection was received;
Where the person fails to pay or remit, by the due date for payment, local government levies that were permitted to be paid or remitted in installments under Article 15, paragraph (3) or (5) (excluding where the head of a local government finds that there is an unavoidable reason);
Where the person fails to comply with a request made by the head of a local government under Article 16, paragraph (3) regarding the security provided for the local government levies subject to that deferral of collection;
Where the person has become delinquent in local government levies of that local government other than the local government levies subject to that deferral of collection (including where a default has newly occurred on an obligation relating to a claim of that local government specified by the Prefectural or Municipal Ordinance of that local government (meaning a claim prescribed in Article 240, paragraph (1) of the Local Autonomy Act; the same applies in Article 15-6, paragraph (2)), and excluding where the head of a local government finds that there is an unavoidable reason);
Where it becomes apparent that the application for that deferral of collection or extension of the period of deferral of collection was made by deceit or other wrongful means, and that the deferral of collection was granted or the extension of the period of deferral of collection was made on the basis of that application;
偽りその他不正な手段により当該徴収の猶予又は徴収の猶予期間の延長の申請がされ、その申請に基づき当該徴収の猶予をし、又は徴収の猶予期間の延長をしたことが判明したとき。
Where, owing to a change in circumstances such as the state of the property of the person who received the deferral of collection, it is found inappropriate to continue that deferral of collection;
徴収の猶予を受けた者の財産の状況その他の事情の変化により当該徴収の猶予を継続することが適当でないと認められるとき。
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 items.
When revoking a deferral of collection under the preceding paragraph, the head of a local government must in advance hear the explanation of the person who received that deferral of collection, except where there is a fact falling under any of the items of Article 13-2, paragraph (1); provided, however, that this does not apply if that person does not give the explanation without justifiable grounds.
When the head of a local government has revoked a deferral of collection under paragraph (1), the head must notify the person subject to the revocation of that deferral of collection of that fact.
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
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
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.