Article 718Procedures for Special Collection of Water Utilization and Land Benefit Tax, etc.

①Where water utilization and land benefit tax, etc. is to be collected by special collection (excluding special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1)), a person in a convenient position to collect that water utilization and land benefit tax, etc. must be designated as a special collection agent by Prefectural or Municipal Ordinance of the local government concerned and made to collect it.

②The special collection agent under the preceding paragraph is obliged to submit to the head of the local government, by the due date for payment of the water utilization and land benefit tax, etc., a remittance return stating the tax base amount and tax amount relating to the water utilization and land benefit tax, etc. to be collected and other matters specified by that Ordinance, and to remit the remittance to the local government concerned.

③With respect to the portion of the remittance made under the provisions of the preceding paragraph that is equivalent to tax not paid to the special collection agent by the taxpayer of the water utilization and land benefit tax, etc., the special collection agent has a right to reimbursement against that taxpayer.

④Where a special collection agent files suit on the basis of the right to reimbursement under the preceding paragraph, the tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets.