In addition to what is provided for in Article 3 or Article 4, paragraph (1) of the Administrative Procedure Act (Act No. 88 of 1993), the provisions of Chapter II (excluding Article 8) and Chapter III (excluding Article 14) of that Act do not apply to dispositions under laws and regulations concerning local taxes and other acts constituting the exercise of public authority.
In addition to what is provided for in Article 3, Article 4, paragraph (1) or Article 35, paragraph (4) of the Administrative Procedure Act, the provisions of Article 35, paragraph (3) and Article 36 of that Act do not apply to administrative guidance (meaning administrative guidance prescribed in Article 2, item (vi) of that Act) given to ensure the proper realization of the obligation to pay or remit local government levies.
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