If a person liable for prefectural non-statutory ordinary tax (excluding a person liable for prefectural non-statutory ordinary tax subject to special collection; the same applies in the following paragraph and Article 268) or a special collection agent has no address, residence, office or place of business (hereinafter in this paragraph referred to as an "address, etc.") in the prefecture in which the person bears an obligation to pay or remit, the person must, in order to have all matters relating to payment or remittance handled, either appoint a tax agent from among persons having an address, etc. within the area specified by the Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for approval to appoint as a tax agent a person having an address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where the person changes or intends to change the tax agent.
道府県法定外普通税の納税義務者（特別徴収に係る道府県法定外普通税の納税義務者を除く。次項及び第二百六十八条において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う道府県内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納付又は納入に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
Notwithstanding the preceding paragraph, the person liable for tax or special collection agent in question is not required to appoint a tax agent if that person has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the prefectural non-statutory ordinary tax relating to that person liable for tax or special collection agent.
Read this with the articles around it
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.