When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.

①When a person delinquent in payment of corporate prefectural inhabitant tax falls under any of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that corporate prefectural inhabitant tax.

②When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is to read "written reminder to pay".

③If, by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed after the due date for payment of the local government levies relating to corporate prefectural inhabitant tax, a fact falling under any of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately.

④When compulsory liquidation procedures have been carried out on the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution, with respect to the local government levies relating to the corporate prefectural inhabitant tax in arrears, to the enforcement agency (or, when making a request for share distribution of local government levies relating to corporate prefectural inhabitant tax that are the subject of a claim set out in Article 114, item (i) of the Bankruptcy Act (Act No. 75 of 2004), the court handling the bankruptcy case relating to that request for share distribution).

⑤When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.

⑥Delinquent tax collection procedures for local government levies relating to corporate prefectural inhabitant tax, other than those provided for in the preceding paragraphs, are carried out in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.

⑦Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.

①If a taxpayer of corporate prefectural inhabitant tax, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages property, disposes of it to the detriment of the prefecture, falsely increases the encumbrances on the property, or alters its current state and thereby reduces the value of the property or increases the expenses for the delinquent tax collection procedure, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

②The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.

③If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.

④If the representative of a corporation, or an agent, employee or other worker has committed a violation referred to in the preceding three paragraphs in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation.

⑤When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②If the representative of a corporation, or an agent, employee or other worker has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation.

③When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

In the case referred to in Article 68, paragraph (6), a person who makes a false statement to the prefectural governor on matters on which a statement is to be made in accordance with the rules of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.

①The tax base of the interest levy is the amount of interest, etc. for which payment is to be received.

②The amount of interest, etc. referred to in the preceding paragraph is calculated in the same manner as under the provisions of the Income Tax Act and other laws and regulations concerning income tax.

①The tax rate of the interest levy is five percent.

②The tax rate of the interest levy on interest, a distribution of proceeds, or a gain to which the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation apply is five percent.

③In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions of that paragraph are specified by Cabinet Order.

Where a person liable for the interest levy has been subjected to a foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including those specified by Cabinet Order) at the time of payment of interest and similar income on general foreign public and corporate bonds, etc. or dividends and similar income on foreign privately placed bond-based investment trusts, etc., and the amount of that foreign income tax exceeds the amount that is to be deducted from the amount of income tax pursuant to Article 3-3, paragraph (4), item (i) or Article 8-3, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation, the excess amount is to be deducted from the amount of the interest levy, up to the amount of the interest levy of that person liable for tax calculated by applying the provisions of Articles 71-5 and 71-6. In this case, for the application of the provisions of Articles 37-3 and 314-8 to that person liable for tax, the amount of that foreign income tax is deemed not to exist.

The interest levy must be collected by the method of special collection.

①In the case of collecting the interest levy by the method of special collection, a person who pays interest, etc. or handles such payment and who has a business office, etc. prescribed in Article 24, paragraph (8) within the prefecture must be designated as a special collection agent by the Prefectural Ordinance of that prefecture and made to collect the levy.

②The special collection agent referred to in the preceding paragraph is obligated to collect the interest levy on interest, etc. at the time of payment of the interest, etc. (where the special collection agent is a person who handles the payment of interest, etc., at the time of delivery of the interest, etc. relating to that handling), and by the 10th day of the month following the month that includes the date of that collection, to submit to the prefectural governor, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the amount of the tax base and the tax amount of the interest levy to be collected and other necessary particulars, and to remit the remittance to that prefecture. In this case, a statement specified by Order of the Ministry of Internal Affairs and Communications must be attached to the remittance return to be submitted to the prefectural governor.

①When a remittance return under paragraph (2) of the preceding Article (hereinafter in this Subsection referred to as a "remittance return") has been submitted, if the amount of the tax base or the tax amount relating to the remittance return differs from what the prefectural governor has found through investigation, the governor makes a reassessment of it.

②If a special collection agent has not submitted a remittance return, the prefectural governor determines, through investigation, the amount of the tax base and the tax amount for which a remittance return should be filed.

③If the prefectural governor discovers through investigation that the amount of the tax base or the tax amount reassessed or determined pursuant to the provisions of the preceding two paragraphs or this paragraph is excessive or insufficient, the governor makes a reassessment of it.

④When the prefectural governor has made a reassessment or determination pursuant to the provisions of the preceding three paragraphs, the governor must notify the special collection agent of it without delay.

①When a reassessment or determination has been made pursuant to the provisions of paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall in the amount of remittance resulting from a reassessment, or the amount of remittance resulting from a determination; the same applies hereinafter in this Subsection), a prefectural tax collection official must collect it, with the day on which one month has passed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.

②In the case referred to in the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 71-10, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Subsection, except in Article 71-19, paragraph (1)) until the date of remittance must be added to it and collected.

③When the prefectural governor finds that there are unavoidable reasons for a special collection agent having been subject to the reassessment or determination under the preceding Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.

①When a special collection agent for the interest levy remits the remittance after the due date for payment under Article 71-10, paragraph (2), the agent must remit it with an amount of delinquency charge added, equivalent to the amount calculated by multiplying the amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following that due date for payment until the date of remittance.

②When the prefectural governor finds that there are unavoidable reasons for a special collection agent not having remitted the remittance by the due date for payment under Article 71-10, paragraph (2), the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.