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Article 318Assessment Date for Individual Municipal Inhabitant Tax

第三百十八条(個人の市町村民税の賦課期日)

The assessment date for individual municipal inhabitant tax is January 1 of the year that includes the first day of the fiscal year in question.

個人の市町村民税の賦課期日は、当該年度の初日の属する年の一月一日とする。

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