1 article
The tax agent for individual municipal inhabitant tax designated under Article 300, paragraph (1) must, as the tax agent for individual prefectural inhabitant tax relating to the person liable for tax, handle all matters relating to tax payment.
第三百条第一項の規定により定められた個人の市町村民税の納税管理人は、当該納税義務者に係る個人の道府県民税の納税管理人として、納税に関する一切の事項を処理しなければならない。
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