Article 275Procedures for Special Collection of Prefectural Non-Statutory Ordinary Tax

①Where prefectural non-statutory ordinary tax is to be collected by special collection, a person in a convenient position to collect that prefectural non-statutory ordinary tax must be designated as a special collection agent by the Prefectural Ordinance of the prefecture concerned, and made to collect the tax.

②The special collection agent referred to in the preceding paragraph is obligated to submit to the prefectural governor, by the due date for payment of that prefectural non-statutory ordinary tax, a remittance return stating the tax base amount and tax amount relating to the prefectural non-statutory ordinary tax to be collected and other matters specified by that Ordinance, and to remit the amount to be remitted to that prefecture.

③With respect to the portion of the remittance made under the preceding paragraph that is equivalent to the tax that the taxpayer of the prefectural non-statutory ordinary tax has not paid to the special collection agent, the special collection agent has a right to reimbursement against that taxpayer.

④Where a special collection agent has brought an action based on the right to reimbursement referred to in the preceding paragraph, prefectural tax collection officials must provide evidence and other necessary assistance, except in matters concerning official secrets.