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Article 44-2Deferral of Collection of Individual Prefectural Inhabitant Tax Where an Application Based on a Tax Treaty Has Been Made
第四十四条の二（租税条約に基づく申立てが行われた場合における個人の道府県民税の徴収猶予）
Where the mayor of a municipality has deferred the collection of individual municipal inhabitant tax under Article 321-7-13, the collection of individual prefectural inhabitant tax relating to the person liable for that municipal inhabitant tax is also deemed to have been deferred at the same ratio as the ratio of the municipal inhabitant tax subject to that deferral to that municipal inhabitant tax.
第三百二十一条の七の十三の規定により市町村長が個人の市町村民税の徴収を猶予した場合には、当該市町村民税の納税義務者に係る個人の道府県民税の徴収についても当該市町村民税に対する当該猶予に係る市町村民税の割合と同じ割合により猶予されたものとする。
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