Article 20-5-4Special Provisions on Due Dates for Payment by Account Transfer
第二十条の五の四（口座振替に係る納期限の特例）
Where local government levies for which the amount to be paid or remitted has been finalized by the filing of a local tax return relating to filing and payment or filing and payment-in, which was filed by the deadline for filing that return, and whose due date for payment arrives at the same time as that deadline for filing, have been paid or remitted by account transfer by the day specified by Cabinet Order, the provisions on delinquency charges apply by deeming the payment or remittance to have been made on the due date for payment, even where the day of payment or remittance is after the due date for payment.
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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
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
filing and payment-inmachine translation
「申告納入」
A way of collecting a local tax in which the special collection agent (特別徴収義務者) declares the tax base and the amount of the tax it is to collect and pays the tax so declared in to the local government.
Defined inArticle 1, paragraph (1), item (xi)· 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