The right of a local government aimed at collecting local government levies (hereinafter in this Subsection referred to as the "right to collect local taxes") is extinguished by prescription if it is not exercised for five years counting from the day following the statutory payment due date (for the local government levies set forth in the following items, the day specified in each of those items).
Local taxes or additional charges to which Article 17-5, paragraph (2), or Article 17-6, paragraph (1), item (i), (ii) or (iv) or paragraph (3) applies, or delinquency charges relating to those local taxes: the day on which the reassessment or determination under Article 17-5, paragraph (2) was made, the day on which the determination, etc. under Article 17-6, paragraph (1), item (i) was made, the day on which the decision, ruling or judgment under Article 17-6, paragraph (1), item (ii) was made, the day on which the reassessment or determination under Article 17-6, paragraph (1), item (iv) was made, or the day specified in the items of Article 17-6, paragraph (3);
Additional charges for failure to file to which Article 17-5, paragraph (6) applies: the day on which the determination under that paragraph was made;
Demand fees or expenses for the delinquent tax collection procedure: the day on which the right to collect that local tax can be exercised.
督促手数料又は滞納処分費 その地方税の徴収権を行使することができる日
In the case of the preceding paragraph, it is not necessary to invoke prescription, and the benefit of it may not be waived.
前項の場合には、時効の援用を要せず、また、その利益を放棄することができないものとする。
The provisions of the Civil Code apply mutatis mutandis to prescription of the right to collect local taxes, except as otherwise provided in this Subsection.
略称規定第十七条の四第一項第一号・この章の中だけ
…不申告加算金若しくは重加算金（以下この章において「加算金」という。）の決定により、納付し、又は納入すべき額が確定した地方団体の徴収金（当該地方団体の徴収金に係る地方税に係る延滞金を含む。）に係る過納金（次号及び第三号に掲げるものを除く。…
わかりやすく言うと
過少申告加算金、不申告加算金、重加算金をまとめた呼び名です。
略称規定第十八条第一項・この款の中だけ
地方団体の徴収金の徴収を目的とする地方団体の権利（以下この款において「地方税の徴収権」という。）は、法定納期限（次の各号に掲げる地方団体の徴収金については、それぞれ当該各号に定める日）の翌日から起算して五年間行使しないことによつて…
わかりやすく言うと
地方税と、その督促手数料、延滞金、各種の加算金、滞納処分費（地方団体の徴収金）を徴収することを目的とする地方団体の権利のことです。