The collection of individual municipal inhabitant tax must be carried out by the method of ordinary collection, except where it is carried out by the method of special collection under Article 321-3, Article 321-7-2, paragraph (1) or (2), Article 321-7-8, paragraph (1) or Article 328-4.
個人の市町村民税の徴収については、第三百二十一条の三、第三百二十一条の七の二第一項若しくは第二項、第三百二十一条の七の八第一項又は第三百二十八条の四の規定により特別徴収の方法による場合を除くほか、普通徴収の方法によらなければならない。
When a municipality assesses and collects individual municipal inhabitant tax, it is to assess and collect the individual prefectural inhabitant tax and the forest environment tax of the individual concerned together with it, except as otherwise specially provided in this Act or the Act on the Forest Environment Tax and the Forest Environment Transfer Tax.
市町村は、個人の市町村民税を賦課し、及び徴収する場合には、この法律又は森林環境税及び森林環境譲与税に関する法律に特別の定めがある場合を除くほか、当該個人の道府県民税及び森林環境税を併せて賦課し、及び徴収するものとする。
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ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
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