Article 739-4Payment or Remittance, etc. of Local Government Levies on Individual Municipal Inhabitant Tax, Local Government Levies on Individual Prefectural Inhabitant Tax and Collections Relating to the Forest Environment Tax

①Where local government levies on individual municipal inhabitant tax, local government levies on individual prefectural inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and collections relating to the forest environment tax (meaning the collections relating to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax; the same applies hereinafter in this Article and the following Article) that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax have been paid or remitted, it is deemed that payment or remittance has been made of the local government levies on individual municipal inhabitant tax, local government levies on individual prefectural inhabitant tax or collections relating to the forest environment tax equivalent to the amounts obtained by apportioning, among the amounts of individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax, the amount obtained by deducting the demand fee and expenses for the delinquent tax collection procedure from the amount paid or remitted.

②When local government levies on individual prefectural inhabitant tax or collections relating to the forest environment tax have been paid or remitted, a municipality is to pay them into the prefecture, as provided by Cabinet Order, by the 10th day of the month following the month in which that payment or remittance was made.