Article 713Procedures for Ordinary Collection of Water Utilization and Land Benefit Tax, etc.
第七百十三条（水利地益税等の普通徴収の手続）
Where water utilization and land benefit tax, etc. is to be collected by ordinary collection, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before the due date for payment.
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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
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)