Article 46Reports, etc. on the Assessment and Collection of Individual Prefectural Inhabitant Tax
第四十六条（個人の道府県民税の賦課徴収に関する報告等）
A mayor of a municipality is to report to the prefectural governor, as provided by the Prefectural Ordinance of that prefecture, the number of persons liable for individual prefectural inhabitant tax, the amount of individual prefectural inhabitant tax, and other necessary matters.
市町村長は、当該道府県の条例で定めるところにより、道府県知事に対し、個人の道府県民税の納税義務者の数、個人の道府県民税額その他必要な事項を報告するものとする。
A mayor of a municipality must, by June 30 each year, as provided by Prefectural Ordinance, report to the prefectural governor the status of delinquency in individual prefectural inhabitant tax as of May 31 each year.
市町村長は、毎年六月三十日までに、道府県の条例で定めるところにより、道府県知事に対し、毎年五月三十一日現在における個人の道府県民税に係る滞納の状況を報告しなければならない。
When the prefectural governor finds it necessary, in addition to what is prescribed in the preceding two paragraphs, the governor may request the mayor of a municipality to report on matters concerning the assessment and collection of individual prefectural inhabitant tax relating to that municipality.
道府県知事は、必要があると認める場合には、前二項に規定するもののほか、市町村長に対し、当該市町村に係る個人の道府県民税の賦課徴収に関する事項の報告を請求することができる。
Where the prefectural governor requests the mayor of a municipality to allow the inspection or recording of documents relating to the assessment and collection of individual prefectural inhabitant tax and municipal inhabitant tax, the mayor of the municipality is to allow the prefectural governor or a staff member designated by the governor to inspect or record the relevant documents.
道府県知事が、市町村長に対し、個人の道府県民税及び市町村民税の賦課徴収に関する書類を閲覧し、又は記録することを請求した場合には、市町村長は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
Where the prefectural governor requests the Government to allow the inspection or recording of documents necessary for the assessment and collection of the income levy, the Government is to allow the prefectural governor or a staff member designated by the governor to inspect or record the relevant documents.
道府県知事が、政府に対し、所得割の賦課徴収に関し必要な書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
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Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.