Where a taxpayer or special collection agent, in order to pay or remit the following local government levies, wishes to provide securities designated by the head of a local government (excluding securities that may be used for payment of revenue of a local government under Article 231-2, paragraph (3) or (5) of the Local Autonomy Act) and to entrust the collection of those securities and the payment or remittance of those local government levies with the money collected, a tax collection official may accept the entrustment only where the securities are found to be certain to be collectable in the near term; in this case, if collection of the securities requires expense, the person who wishes to make the entrustment must also provide an amount equivalent to that expense.
納税者又は特別徴収義務者が次に掲げる地方団体の徴収金を納付し、又は納入するため、地方団体の長が定める有価証券（地方自治法第二百三十一条の二第三項又は第五項の規定により地方団体の歳入の納付に使用することができる証券を除く。）を提供して、その証券の取立てとその取り立てた金銭による当該地方団体の徴収金の納付又は納入を委託しようとする場合には、徴税吏員は、その証券が最近において確実に取り立てることができるものであると認められるときに限り、その委託を受けることができる。この場合において、その証券の取立てにつき費用を要するときは、その委託をしようとする者は、その費用の額に相当する金額を併せて提供しなければならない。
Local government levies whose due date for payment arrives on or after the payment date of the securities for which entrustment of payment or remittance is sought;
納付又は納入の委託をしようとする有価証券の支払期日以後に納期限の到来する地方団体の徴収金
Local government levies in arrears (excluding those listed in item (i)) for which the taxpayer or special collection agent has a sincere intention to pay or remit and for which accepting the entrustment of payment or remittance is found advantageous for the collection of local government levies.
When a tax collection official has accepted entrustment under the preceding paragraph, the official must issue to the taxpayer or special collection agent a certificate of entrustment of payment or a certificate of entrustment of remittance in the form specified by Order of the Ministry of Internal Affairs and Communications.
When a tax collection official has accepted entrustment under paragraph (1), the official may, where necessary, re-entrust the collection, and the payment or remittance, to a financial institution found to be reliable.
Where entrustment under paragraph (1) has been made, if, as a result of the provision of the securities relating to the entrustment, it comes to be found unnecessary, for the local government levies listed in paragraph (1), item (i), to provide the security listed in the items of paragraph (1) of the preceding Article, the provision of that security may be deemed to have been made to the extent so found.
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
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
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
suspension of realization upon applicationmachine translation
「申請による換価の猶予」
A suspension of the sale of seized property in delinquency proceedings (換価の猶予) that the head of a local government grants on the delinquent taxpayer's application under Article 15-6, paragraph 1; local government collection money already under it, or under a grace of collection (徴収の猶予), cannot be given the suspension the head may grant without application under Article 15-5.
Short name set inArticle 15-5, paragraph (1)· applies only in this chapter
ex officio suspension of realizationmachine translation
「職権による換価の猶予」
A suspension, for up to one year, of the sale of a delinquent taxpayer's property in a delinquency disposition (滞納処分) that the head of a local government (地方団体の長) grants on its own initiative under Article 15-5, paragraph 1, where the taxpayer is found to intend in good faith to pay and an immediate sale would put the taxpayer's business or livelihood at risk or a suspension would better serve collection.
Short name set inArticle 15-5, paragraph (2)· applies only in this chapter