The right of a local government aimed at collecting local government levies (hereinafter in this Subsection referred to as the "right to collect local taxes") is extinguished by prescription if it is not exercised for five years counting from the day following the statutory payment due date (for the local government levies set forth in the following items, the day specified in each of those items).
Local taxes or additional charges to which Article 17-5, paragraph (2), or Article 17-6, paragraph (1), item (i), (ii) or (iv) or paragraph (3) applies, or delinquency charges relating to those local taxes: the day on which the reassessment or determination under Article 17-5, paragraph (2) was made, the day on which the determination, etc. under Article 17-6, paragraph (1), item (i) was made, the day on which the decision, ruling or judgment under Article 17-6, paragraph (1), item (ii) was made, the day on which the reassessment or determination under Article 17-6, paragraph (1), item (iv) was made, or the day specified in the items of Article 17-6, paragraph (3);
Additional charges for failure to file to which Article 17-5, paragraph (6) applies: the day on which the determination under that paragraph was made;
Demand fees or expenses for the delinquent tax collection procedure: the day on which the right to collect that local tax can be exercised.
督促手数料又は滞納処分費 その地方税の徴収権を行使することができる日
In the case of the preceding paragraph, it is not necessary to invoke prescription, and the benefit of it may not be waived.
前項の場合には、時効の援用を要せず、また、その利益を放棄することができないものとする。
The provisions of the Civil Code apply mutatis mutandis to prescription of the right to collect local taxes, except as otherwise provided in this Subsection.
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
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
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
additional chargemachine translation
「加算金」
In Chapter 1, any of the three penalties added to a local tax: the additional charge for understatement (過少申告加算金), the additional charge for failure to file (不申告加算金) and the substantial additional charge (重加算金).
Short name set inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
right to collect local taxesmachine translation
「地方税の徴収権」
A local government's right to collect local taxes and other levies (地方団体の徴収金), which lapses by prescription if not exercised for five years from the day after the statutory payment deadline (法定納期限) or the other date this Article sets for the levy concerned.
Short name set inArticle 18, paragraph (1)· applies only in this subsection