Where a person who is to pay or remit local government levies has an address, residence, residential premises, office or place of business outside that local government, or the person's property is located outside it, that local government may entrust the collection to the local government in whose area the person's address, residence, residential premises, office or place of business, or the person's property, is located.
Collection in the case referred to in the preceding paragraph is carried out in the same manner as collection by the local government that has received the entrustment.
Where collection has been entrusted under paragraph (1), the expenses required for the affairs relating to the entrustment and for remittance of money are borne by the local government that received the entrustment, and the demand fees and expenses for the delinquent tax collection procedure accompanying the affairs relating to the entrustment constitute revenue of the local government that received the entrustment.
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 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