Where a refund is to be made under the preceding Article, if there are local government levies that the person entitled to the refund has become liable to pay or remit (where the overpayment or payment by mistake relates to local government levies for which the obligation to pay or remit is an obligation covered by the trust property, limited to local government levies for which the obligation to pay or remit is that obligation covered by the trust property; and where the overpayment or payment by mistake does not relate to local government levies for which the obligation to pay or remit is an obligation covered by the trust property, limited to local government levies other than those for which the obligation to pay or remit is an obligation covered only by the trust property; the same applies hereinafter in this Article), the head of a local government must, notwithstanding the preceding Article, appropriate the overpayment or payment by mistake to those local government levies.
地方団体の長は、前条の規定により還付すべき場合において、その還付を受けるべき者につき納付し、又は納入すべきこととなつた地方団体の徴収金（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過誤納金である場合にはその納付し、又は納入する義務が当該信託財産責任負担債務である地方団体の徴収金に限るものとし、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過誤納金でない場合にはその納付し、又は納入する義務が信託財産限定責任負担債務である地方団体の徴収金以外の地方団体の徴収金に限る。以下この条において同じ。）があるときは、前条の規定にかかわらず、過誤納金をその地方団体の徴収金に充当しなければならない。
Where a prefecture has collected, under Article 739-5, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; the same applies in paragraph (1), items (i) and (iii) of the following Article), together with local government levies relating to the individual prefectural inhabitant tax of that prefecture (limited to the per capita levy imposed on the persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed pursuant to Article 50-2; the same applies hereinafter in this paragraph), local government levies relating to individual municipal inhabitant tax (limited to the per capita levy imposed on the persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed pursuant to Article 328; the same applies hereinafter in this paragraph), or a municipality has collected, under Article 41, paragraph (1), together with local government levies relating to the individual municipal inhabitant tax of that municipality, local government levies relating to individual prefectural inhabitant tax, and there is an overpayment or payment by mistake of the taxpayer or special collection agent relating to the local government levies so collected together, the prefectural governor or the mayor of the municipality is to deem that overpayment or payment by mistake to be an overpayment or payment by mistake relating to the local government levies of that prefecture or municipality, respectively, and must appropriate it to the local government levies of the prefecture or municipality that the taxpayer or special collection agent has become liable to pay or remit, respectively.
道府県が第七百三十九条の五第一項若しくは第二項（これらの規定を同条第八項において準用する場合を含む。次条第一項第一号及び第三号において同じ。）の規定により当該道府県の個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割に限る。以下この項において同じ。）に係る地方団体の徴収金と併せて徴収した個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割に限る。以下この項において同じ。）に係る地方団体の徴収金又は市町村が第四十一条第一項の規定により当該市町村の個人の市町村民税に係る地方団体の徴収金と併せて徴収した個人の道府県民税に係る地方団体の徴収金に係る納税者又は特別徴収義務者の過誤納金があるときは、道府県知事又は市町村長は、当該過誤納金をそれぞれ当該道府県又は市町村の地方団体の徴収金に係る過誤納金とみなして、それぞれ当該納税者又は特別徴収義務者の納付し、又は納入すべきこととなつた道府県又は市町村の地方団体の徴収金に充当しなければならない。
In the cases referred to in the preceding two paragraphs, where the local government levies include a delinquency charge, the overpayment or payment by mistake must first be appropriated to the local tax that forms the basis for calculating the amount of the delinquency charge.
An appropriation under the preceding three paragraphs takes effect retroactively to the time specified by Cabinet Order as the time at which it became suitable to make the appropriation.
前三項の規定による充当は、政令で定める充当をするに適することとなつた時にさかのぼつてその効力を生ずる。
When the head of a local government has made an appropriation under paragraphs (1) through (3), the head must notify the taxpayer or special collection agent to that effect.
地方団体の長は、第一項から第三項までの規定による充当をしたときは、その旨を納税者又は特別徴収義務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
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
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
obligation covered only by the trust propertymachine translation
「信託財産限定責任負担債務」
In Article 10-4, paragraph 1 and Article 17-2, paragraph 1, an obligation covered only by the trust property as defined in Article 154 of the Trust Act: an obligation covered by the trust property (信託財産責任負担債務) that a trustee is liable to perform only with the property belonging to the trust property (信託財産).
Defined inArticle 10-4, paragraph (1)· applies only in this provision and in Article 17-2, paragraph (1)