Article 20-9-5Exemption from Delinquency Charges
第二十条の九の五（延滞金の免除）
Where the time limit for payment or remittance of a local tax has been extended pursuant to Article 20-5-2, paragraph (1) or (2), the portion of the delinquency charge relating to that local tax that corresponds to the extended period is to be exempted.
第二十条の五の二第一項又は第二項の規定により地方税の納付又は納入に関する期限を延長した場合には、その地方税に係る延滞金のうちその延長をした期間に対応する部分の金額は、免除する。
In any of the following cases, the head of a local government may exempt the delinquency charge relating to the local tax (excluding the part subject to exemption under Article 15-9), up to the amount of the part corresponding to the period specified in the relevant item.
Where a financial institution that has been re-entrusted with the collection of securities and the payment or remittance of local government levies under Article 16-2, paragraph (3) pays or remits the local tax relating to those local government levies after the day on which it was to collect those securities (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;
Where a designated financial institution prescribed in Article 2, paragraph (2) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (excluding one that can receive local taxes) that has been entrusted with the payment or remittance of a local tax pursuant to Article 6, paragraph (1) of that Act pays or remits that local tax after the day on which it was so entrusted (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;
Where facts similar to those falling under either of the preceding two items have arisen, in a case specified by Cabinet Order: the period specified by Cabinet Order.
前二号のいずれかに該当する事実に類する事実が生じた場合で政令で定める場合 政令で定める期間
Article 20-10Issuance of Tax Payment Certificates
第二十条の十（納税証明書の交付）
Where there is a person who requests the issuance of a certificate, for the purpose of establishing a security right for a claim competing with local government levies or for any other purpose, concerning those matters specified by Cabinet Order among the amount of local government levies to be paid or remitted and other matters concerning local government levies (including matters registered in the books that a local government must keep concerning local government levies under the provisions of this Act or Cabinet Order based on it), the head of the local government must issue it, limited to a certificate concerning that person.
Article 20-11Requests for Cooperation to Business Operators, etc.
第二十条の十一（事業者等への協力要請）
Except as otherwise specially provided in this Act, a tax collection official may, where necessary for an investigation concerning local taxes, request business operators (including corporations established under a special Act) or government offices to cooperate, including by allowing inspection or providing of account books, documents and materials useful as reference for that investigation.
Article 20-11-2Management of Depositor, etc. Information
第二十条の十一の二（預貯金者等情報の管理）
A financial institution, etc. (meaning a person set forth in the items of Article 2, paragraph (1) of the Deposit Insurance Act (Act No. 34 of 1971) and an agricultural or fishery cooperative prescribed in Article 2, paragraph (1) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973); the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage depositor, etc. information (meaning the name (for a corporation, its corporate name; the same applies in the following Article and Article 20-11-4) and address or residence (for a corporation, the location of its office or place of business; the same applies in the following Article and Article 20-11-4) of a depositor, etc. (meaning a depositor, etc. prescribed in Article 2, paragraph (3) of the Deposit Insurance Act and a depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article), and other matters concerning the content of deposits, etc. (meaning deposits, etc. prescribed in Article 2, paragraph (2) of the Deposit Insurance Act and savings, etc. prescribed in Article 2, paragraph (2) of the Agricultural and Fishery Cooperatives Savings Insurance Act) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of the depositor, etc. held by that financial institution, etc. (meaning an Individual Number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies in the following Article and Article 20-11-4) (for a corporation, its corporate number (meaning a corporate number prescribed in Article 2, paragraph (16) of that Act); the same applies in the following Article and Article 20-11-4).
金融機関等（預金保険法（昭和四十六年法律第三十四号）第二条第一項各号に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項に規定する農水産業協同組合をいう。以下この条において同じ。）は、政令で定めるところにより、預貯金者等情報（預貯金者等（預金保険法第二条第三項に規定する預金者等及び農水産業協同組合貯金保険法第二条第三項に規定する貯金者等をいう。以下この条において同じ。）の氏名（法人にあつては、名称。次条及び第二十条の十一の四において同じ。）及び住所又は居所（法人にあつては、事務所又は事業所の所在地。次条及び第二十条の十一の四において同じ。）その他預貯金等（預金保険法第二条第二項に規定する預金等及び農水産業協同組合貯金保険法第二条第二項に規定する貯金等をいう。）の内容に関する事項であつて総務省令で定めるものをいう。）を当該金融機関等が保有する預貯金者等の個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。次条及び第二十条の十一の四において同じ。）（法人にあつては、法人番号（同法第二条第十六項に規定する法人番号をいう。）。次条及び第二十条の十一の四において同じ。）により検索することができる状態で管理しなければならない。
Article 20-11-3Management of Participant Information by Account Management Institutions
第二十条の十一の三（口座管理機関の加入者情報の管理）
An account management institution (meaning an account management institution prescribed in Article 2, paragraph (4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (excluding a person set forth in Article 44, paragraph (1), item (xiii) of that Act); the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage participant information (meaning the name and address or residence of a participant of that account management institution (meaning a participant prescribed in Article 2, paragraph (3) of that Act; the same applies hereinafter in this Article and the following Article), and other matters concerning the content of bonds, etc. (meaning bonds, etc. prescribed in Article 2, paragraph (1) of that Act; the same applies in the following Article) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of that participant held by that account management institution.
Article 20-11-4Management of Participant Information by Book-Entry Transfer Institutions
第二十条の十一の四（振替機関の加入者情報の管理）
A book-entry transfer institution (meaning a book-entry transfer institution prescribed in Article 2, paragraph (2) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage participant information (meaning the name and address or residence of a participant of that book-entry transfer institution or its subordinate institution (meaning a subordinate institution prescribed in Article 2, paragraph (9) of that Act), and other matters concerning the content of shares, etc. (meaning those among bonds, etc. that are specified by Order of the Ministry of Internal Affairs and Communications) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of that participant held by that book-entry transfer institution.
Article 20-12Delegation to Cabinet Order
第二十条の十二（政令への委任）
In addition to what is provided for in Articles 9 through the preceding Article and Section 16, procedures for implementing these provisions and other matters necessary for their enforcement are specified by Cabinet Order.
第九条から前条まで及び第十六節に定めるもののほか、これらの規定の実施のための手続その他その執行に関し必要な事項は、政令で定める。
Article 20-13Category of Administrative Affairs
第二十条の十三（事務の区分）
Among the affairs that are to be handled by prefectures under the provisions of this Act, the affairs of establishing the details of the fixed asset valuation standards prescribed in Article 388, paragraph (1) pursuant to that paragraph, the affairs prescribed in Article 419, paragraph (1), and the affairs prescribed in the second sentence of Article 70, paragraph (2) of the Supplementary Provisions are Type 1 statutory entrusted functions prescribed in Article 2, paragraph (9), item (i) of the Local Autonomy Act.
この法律の規定により道府県が処理することとされている事務のうち、第三百八十八条第一項の規定により同項に規定する固定資産評価基準の細目を定める事務、第四百十九条第一項に規定する事務及び附則第七十条第二項後段に規定する事務は、地方自治法第二条第九項第一号に規定する第一号法定受託事務とする。
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
Individual Numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 20-11-2, paragraph (1)· applies only in this provision and in Articles 20-11-3 and 20-11-4
financial institution, etc.machine translation
「金融機関等」
The bodies listed in Article 2, paragraph 1 of the Deposit Insurance Act and the agricultural and fishery cooperatives (農水産業協同組合) defined in Article 2, paragraph 1 of the Agricultural and Fishery Cooperatives Savings Insurance Act, which must keep their depositors' information searchable by Individual Number (個人番号) or corporate number (法人番号).
Defined inArticle 20-11-2, paragraph (1)· applies only in this article
depositor, etc.machine translation
「預貯金者等」
Depositors, etc. (預金者等) as defined in Article 2, paragraph 3 of the Deposit Insurance Act and savings holders, etc. (貯金者等) as defined in Article 2, paragraph 3 of the Agricultural and Fishery Cooperatives Savings Insurance Act.
Defined inArticle 20-11-2, paragraph (1)· applies only in this article
participantmachine translation
「加入者」
A participant (加入者) as defined in Article 2, paragraph 3 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, here a participant of an account management institution (口座管理機関).
Defined inArticle 20-11-3, paragraph (1)· applies only in this article and in Article 20-11-4
account management institutionmachine translation
「口座管理機関」
An account management institution (口座管理機関) as defined in Article 2, paragraph 4 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, other than those listed in Article 44, paragraph 1, item 13 of that Act.
Defined inArticle 20-11-3, paragraph (1)· applies only in this article
bonds, etc.machine translation
「社債等」
Corporate bonds, etc. as defined in Article 2, paragraph 1 of the Act on Book-Entry Transfer of Corporate Bonds and Shares; matters about their contents form part of the subscriber information (加入者情報) that an account management institution (口座管理機関) must keep searchable by each subscriber's Individual Number (個人番号).
Defined inArticle 20-11-3, paragraph (1)· applies only in this provision and in Article 20-11-4
book-entry transfer institutionmachine translation
「振替機関」
In Article 20-11-4, a book-entry transfer institution (振替機関) as defined in Article 2, paragraph 2 of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
Defined inArticle 20-11-4, paragraph (1)· applies only in this article
fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, paragraph (1)