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Enterprise tax on the business conducted by an individual must be collected by the method of ordinary collection.
個人の行う事業に対する事業税の徴収については、普通徴収の方法によらなければならない。
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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