Its wordings
Local Tax Act
Article 45-3-3, paragraph (3)
第四十五条の三の三第三項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
In the case referred to in paragraph (1), when the return under that paragraph is accepted by the payer of public pensions, etc. through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in that paragraph.
第一項の場合において、同項の規定による申告書がその提出の際に経由すべき公的年金等支払者に受理されたときは、その申告書は、その受理された日に同項に規定する市町村長に提出されたものとみなす。