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:

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

①A person liable for water utilization and land benefit tax, etc. (excluding a person liable for water utilization and land benefit tax, etc. subject to special collection; the same applies in the following paragraph and in Article 711) or a special collection agent that has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as "address, etc.") in the local government in which it bears the obligation to pay or the obligation to remit must, in order to have all matters relating to payment or remittance handled, appoint a tax agent from among persons who have a address, etc. within the area specified by Prefectural or Municipal Ordinance of that local government and report this to the head of the local government, or apply to the head of the local government for, and obtain, approval to appoint as a tax agent a person who has a address, etc. outside that area and who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed.

②Notwithstanding the provisions of the preceding paragraph, the person liable for tax or special collection agent concerned is not required to appoint a tax agent if the person has applied to the head of the local government for, and obtained, a finding that there is no hindrance to securing the collection of the water utilization and land benefit tax, etc. relating to that person liable for tax or special collection agent.

①If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.

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

A local government may establish, by Prefectural or Municipal Ordinance of the local government concerned, a provision imposing a non-penal fine of not more than 100,000 yen on a person liable for water utilization and land benefit tax, etc., or a special collection agent, that has not received the finding under Article 709, paragraph (2) and has not received the approval under paragraph (1) of that Article, if the person fails without justifiable grounds to report a tax agent that is to be reported under the provisions of that paragraph.

Where water utilization and land benefit tax, etc. is to be collected by ordinary collection, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before the due date for payment.

A person liable for water utilization and land benefit tax, etc. must, as provided by the Prefectural or Municipal Ordinance of the local government concerned, file a return or make a report on the matters specified by that Ordinance concerning the assessment and collection of the water utilization and land benefit tax, etc. concerned.

①If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, 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.

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

A local government may establish, by Prefectural or Municipal Ordinance of the local government concerned, a provision imposing a non-penal fine of not more than 100,000 yen on a person liable for water utilization and land benefit tax, etc. who fails without justifiable grounds to file a return or make a report on the matters to be filed or reported under the provisions of Article 714.

The head of a local government may reduce or exempt water utilization and land benefit tax, etc., as provided by the Prefectural or Municipal Ordinance of the local government concerned, only for persons found to require reduction or exemption of the water utilization and land benefit tax, etc. in the case of a natural disaster or other special circumstances, persons who receive public or private assistance for their living due to poverty, and other persons in special circumstances; provided, however, that this does not apply to special collection agents.

①Where water utilization and land benefit tax, etc. is to be collected by special collection (excluding special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1)), a person in a convenient position to collect that water utilization and land benefit tax, etc. must be designated as a special collection agent by Prefectural or Municipal Ordinance of the local government concerned and made to collect it.

②The special collection agent under the preceding paragraph is obliged to submit to the head of the local government, by the due date for payment of the water utilization and land benefit tax, etc., a remittance return stating the tax base amount and tax amount relating to the water utilization and land benefit tax, etc. to be collected and other matters specified by that Ordinance, and to remit the remittance to the local government concerned.

③With respect to the portion of the remittance made under the provisions of the preceding paragraph that is equivalent to tax not paid to the special collection agent by the taxpayer of the water utilization and land benefit tax, etc., the special collection agent has a right to reimbursement against that taxpayer.

④Where a special collection agent files suit on the basis of the right to reimbursement under the preceding paragraph, the tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets.

①Where a municipality is to collect national health insurance tax by special collection pursuant to the provisions of Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1), it must have the person who pays the old age, etc. pension benefit for the insured person subject to special collection concerned (hereinafter in this Section referred to as a "pension insurer") collect that national health insurance tax as the special collection agent.

②Where there are two or more old age, etc. pension benefits for the same insured person subject to special collection, the municipality is to have national health insurance tax collected for one old age, etc. pension benefit (hereinafter in this Section referred to as a "pension benefit subject to special collection"), as provided by Cabinet Order.

①In the case where a municipality intends to collect, by the method of special collection, national health insurance tax imposed on an insured person subject to special collection pursuant to the provisions of Article 706, paragraph (2), it must notify the pension insurer concerned, by July 31 of the year containing the first day of the fiscal year concerned (for a pension insurer specified by Cabinet Order, by the date specified by Cabinet Order), and the insured person subject to special collection concerned, by September 30 of that year, to the effect that the national health insurance tax is to be collected by the method of special collection, of the per-payment insurance tax amount for that insured person subject to special collection, and of other matters specified by Order of the Ministry of Internal Affairs and Communications.

②The per-payment insurance tax amount referred to in the preceding paragraph is, as provided by Order of the Ministry of Internal Affairs and Communications, the amount obtained by dividing the amount of national health insurance tax to be collected by the method of special collection from the insured person subject to special collection concerned (being the amount obtained by deducting the amount to be collected by the method of ordinary collection from the amount of national health insurance tax for the fiscal year concerned imposed on that insured person subject to special collection; referred to as the "insurance tax amount subject to special collection" in Article 718-9, paragraph (1) and Article 718-10, paragraph (2)) by the number of payments of pension benefits subject to special collection to that insured person subject to special collection during the period, in the year containing the first day of the fiscal year concerned, from October 1 to March 31 of the following year.

When a pension insurer has received the notification under paragraph (1) of the preceding Article, it is obliged, as provided by Order of the Ministry of Internal Affairs and Communications, to collect the per-payment insurance tax amount prescribed in paragraph (2) of that Article at the time of making payment of pension benefits subject to special collection during the period, in the year containing the first day of the fiscal year concerned, from October 1 to March 31 of the following year, and to remit it to the municipality concerned by the 10th day of the month following the month containing the day on which it was collected.

①In the case where, after a municipality has notified a pension insurer of the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) pursuant to the provisions of paragraph (1) of that Article, the insured person subject to special collection to whom the notification relates has lost insured person status, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the municipality must notify the pension insurer and the insured person subject to special collection concerned to that effect, as provided by Order of the Ministry of Internal Affairs and Communications.

②In the case where a pension insurer has received the notification under the preceding paragraph, it is not obliged, on or after the day on which it received the notification, to collect and remit the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2). In this case, the pension insurer must immediately notify the municipality that gave the notification of the record of collection of national health insurance tax for the insured person subject to special collection to whom the notification relates and of other necessary matters.