Article 319-2Procedures for Ordinary Collection of Individual Municipal Inhabitant Tax
第三百十九条の二（個人の市町村民税の普通徴収の手続）
A tax notice delivered to a taxpayer where individual municipal inhabitant tax is to be collected by the method of ordinary collection must state the amount obtained by deducting, from the total of the income levy amount and the per capita levy amount, the total of the amount of tax specially collected on salary income under Article 321-4, paragraph (1) (or the total thereof where the tax is collected by two or more special collection agents; the same applies in the following paragraph), the special collection tax amount on pension income under Article 321-7-4, paragraph (1) and the provisional special collection tax amount on pension income under Article 321-7-8, paragraph (1), together with the basis for calculating them.
個人の市町村民税を普通徴収の方法によつて徴収しようとする場合において納税者に交付する納税通知書には、所得割額及び均等割額の合算額から第三百二十一条の四第一項の給与所得に係る特別徴収税額（二以上の特別徴収義務者に徴収させている場合においては、その合計額とする。次項において同じ。）並びに第三百二十一条の七の四第一項の年金所得に係る特別徴収税額及び第三百二十一条の七の八第一項の年金所得に係る仮特別徴収税額の合算額を控除した額並びにこれらの算定の基礎を記載しなければならない。
The tax notice under the preceding paragraph relating to a taxpayer from whom individual municipal inhabitant tax is to be collected by the method of special collection must also state, in the case where the individual municipal inhabitant tax is no longer to be collected from that taxpayer by the method of special collection because, for example, the taxpayer has ceased to receive salary or the pension benefit subject to special collection prescribed in Article 321-7-4, paragraph (2) in the course of the fiscal year, that, of the amount of tax specially collected on salary income under Article 321-4, paragraph (1), the special collection tax amount on pension income under Article 321-7-4, paragraph (1) and the provisional special collection tax amount on pension income under Article 321-7-8, paragraph (1), the amount that is no longer to be collected by the method of special collection is to be collected by the method of ordinary collection.
前項の納税通知書のうち、特別徴収の方法によつて徴収される個人の市町村民税がある納税者に係るものには、当該納税者が当該年度の中途において給与又は第三百二十一条の七の四第二項に規定する特別徴収対象年金給付の支払を受けなくなつたこと等により個人の市町村民税を特別徴収の方法によつて徴収されないこととなつた場合においては、第三百二十一条の四第一項の給与所得に係る特別徴収税額並びに第三百二十一条の七の四第一項の年金所得に係る特別徴収税額及び第三百二十一条の七の八第一項の年金所得に係る仮特別徴収税額のうちその特別徴収の方法によつて徴収されないこととなつた額は普通徴収の方法によつて徴収されるものであることを併せて記載しなければならない。
The tax notice under paragraph (1) must be delivered to the taxpayer no later than 10 days before the due date for payment.
Read this with the articles around it
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
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
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
salarymachine translation
「給与」
Remuneration, salaries, wages, annual allowances (歳費) and bonuses, and pay of a similar nature, as Article 45-2, paragraph 1 and Article 317-2, paragraph 1 describe them.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
pension benefit subject to special collectionmachine translation
「特別徴収対象年金給付」
The old-age, etc. pension benefit (老齢等年金給付) out of which the municipal inhabitant tax (市町村民税) on pension income is collected by special collection (特別徴収); where a pension income earner subject to special collection (特別徴収対象年金所得者) receives two or more, the one chosen as a Cabinet Order (政令) provides (Article 321-7-4, paragraph 2).
Short name set inArticle 321-7-4, paragraph (2)· applies only in this section