Where there is a person who requests the issuance of a certificate, for the purpose of establishing a security right for a claim competing with local government levies or for any other purpose, concerning those matters specified by Cabinet Order among the amount of local government levies to be paid or remitted and other matters concerning local government levies (including matters registered in the books that a local government must keep concerning local government levies under the provisions of this Act or Cabinet Order based on it), the head of the local government must issue it, limited to a certificate concerning that person.
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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