①If a special collection agent has not paid in full the local government levies relating to the interest levy by the due date for payment (where a reassessment or determination has been made under Article 71-11, paragraphs (1) through (3), the due date for payment under Article 71-12, paragraph (1); the same applies hereinafter in this Subsection), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment. However, this does not apply in the case of advance collection.

②A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.

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 the interest levy falls under any one 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 interest levy.

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

③If, after the due date for payment of the local government levies relating to the interest levy and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one 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 interest levy in arrears, to the enforcement agency (or, when making a request for share distribution of local government levies relating to the interest levy that are the subject of a claim set out in Article 114, item (i) of the Bankruptcy Act, 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.

⑥In addition to what is provided for in the preceding paragraphs, delinquent tax collection procedures for local government levies relating to the interest levy 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 special collection agent for the interest levy, 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 special collection agent commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent to evade the execution of a delinquent tax collection procedure.

③If a person, knowing the circumstances, becomes the counterparty of the special collection agent 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 of a corporation or individual, has committed a violation referred to in the preceding three paragraphs in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or individual.

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 of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

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 71-19, 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.

①A prefecture is to apportion, as specified by Cabinet Order, the amount obtained by multiplying the amount equivalent to the interest levy amount remitted to that prefecture by the rate specified by Cabinet Order, in proportion to the interest levy settlement base amount of each prefecture, and pay, of the amount so apportioned, the amount relating to the other prefectures to those other prefectures respectively.

②The amount to be paid to another prefecture under the preceding paragraph and the amount to be received from another prefecture under that paragraph are to be offset against each other among the relevant prefectures.

③The interest levy settlement base amount of each prefecture referred to in paragraph (1) means, for each prefecture, the amount obtained by dividing by three the total of the amounts, calculated as provided by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the amount of income of individuals having an address in that prefecture, relating to each year within the three years before the year preceding the year containing the first day of the fiscal year concerned.

④In addition to what is provided for in the preceding three paragraphs, procedures for implementing those provisions and other matters necessary for their enforcement are specified by Order of the Ministry of Internal Affairs and Communications.

①A prefecture is to distribute, to the municipalities (including special wards; the same applies hereinafter in this Article) within that prefecture, as specified by Cabinet Order, the amount equivalent to three-fifths of the total amount obtained by adding the amount equivalent to the amount received from other prefectures under paragraph (1) of the preceding Article, and deducting the amount equivalent to the amount paid to other prefectures under that paragraph, to the amount obtained by multiplying the amount equivalent to the interest levy amount remitted to that prefecture by the rate specified by Cabinet Order prescribed in that paragraph, apportioning it in proportion to the amount calculated, as specified by Cabinet Order, on the basis of the amount of individual prefectural inhabitant tax relating to each municipality.

②The amount of individual prefectural inhabitant tax relating to the municipality referred to in the preceding paragraph is to be calculated as provided by Order of the Ministry of Internal Affairs and Communications.

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

②The amount of specified dividends, etc. referred to in the preceding paragraph is calculated in accordance with the rules of the Income Tax Act and other laws and regulations concerning income tax.

The tax rate of the dividend levy is five percent.

Of the specified dividends, etc., for those relating to interest, etc. on foreign public and corporate bonds, etc. other than the interest, etc. on foreign general public and corporate bonds, etc. prescribed in Article 3-3, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation, dividends, etc. of foreign investment trusts, etc. prescribed in Article 8-3, paragraph (4), item (ii) of that Act, dividends, etc. of foreign shares prescribed in Article 9-2, paragraph (1) of that Act, or gain on redemption of foreign discount bonds prescribed in Article 41-12-2, paragraph (1), item (ii) of that Act (hereinafter in this Article and Article 71-31 referred to as "foreign specified dividends, etc."), when there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including that specified by Cabinet Order) collected upon payment, the amount of specified dividends, etc. to be received prescribed in Article 71-27, paragraph (1) is the amount after deducting the amount equivalent to that foreign income tax from the amount of those foreign specified dividends, etc.

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

①When the dividend levy is to be collected by the method of special collection, the person who pays specified dividends, etc. to an individual having an address in the prefecture as of the date on which the individual is to receive payment of the specified dividends, etc. (or, where those specified dividends, etc. are foreign specified dividends, etc., dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "dividends and similar income on listed shares, etc." in the following paragraph), or gain on redemption of specified discount bonds prescribed in Article 41-12-2, paragraph (3) of that Act (referred to as "gain on redemption" in the following paragraph), and there is a person who handles their payment, that person) must be designated as a special collection agent by a Prefectural Ordinance of that prefecture and made to collect the levy.

②The special collection agent referred to in the preceding paragraph is obliged, upon payment of the specified dividends, etc. (where the special collection agent is a person who handles the payment of foreign specified dividends, etc., dividends and similar income on listed shares, etc. or gain on redemption, upon the delivery of the foreign specified dividends, etc., dividends and similar income on listed shares, etc. or gain on redemption relating to that handling), to collect the dividend levy on those specified dividends, etc., and, by the 10th day of the month following the month containing the day of collection, to submit a remittance return stating the amount of the tax base and the tax amount of the dividend levy to be collected and other necessary matters, in the form specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this Subsection referred to as a "remittance return"), to the governor of the prefecture in which the individual who receives payment of those specified dividends, etc. has an address as of the date on which the individual is to receive payment of those specified dividends, etc., 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 that prefectural governor.

③Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.