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The provisions of Book III, Chapter I, Section 2, Subsections 2 and 3 of the Civil Code apply mutatis mutandis to the collection of local government levies.
民法第三編第一章第二節第二款及び第三款の規定は、地方団体の徴収金の徴収について準用する。
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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