1 article
Article 44Extension of the Due Date for Payment Relating to Individual Prefectural Inhabitant Tax
第四十四条（個人の道府県民税に係る納期限の延長）
Where the mayor of a municipality has extended the due date for payment of individual municipal inhabitant tax, the due date for payment of individual prefectural inhabitant tax relating to the taxpayer or special collection agent concerned is also deemed to have been extended for the same period.
市町村長が個人の市町村民税の納期限を延長した場合においては、当該納税者又は特別徴収義務者に係る個人の道府県民税の納期限についても、同一期間延長されたものとする。
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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