A prefecture must not have a municipality handle the affairs relating to the assessment and collection of prefectural taxes (excluding individual prefectural inhabitant tax; the same applies hereinafter in this Article). However, in the case where any of the following items applies, it may provide that the municipality is to handle them:
道府県は、道府県税（個人の道府県民税を除く。以下本条において同じ。）の賦課徴収に関する事務を市町村に処理させてはならない。ただし、次の各号のいずれかに該当する場合においては、市町村が処理することとすることができる。
when the address, residence, residential premises, office, place of business or property of the person liable for a prefectural tax or the special collection agent of a prefectural tax is located in an area where assessment and collection by the prefectural tax collection officials of that prefecture is exceedingly difficult;
when a municipality has agreed to handle part of the affairs relating to the assessment and collection of prefectural taxes.
市町村が道府県税の賦課徴収に関する事務の一部を処理することに同意したこと。
Where, pursuant to the proviso to the preceding paragraph, a prefecture has provided that a municipality is to handle part of the affairs relating to the assessment and collection of prefectural taxes, the prefecture must compensate for the expenses required for the municipality to perform those affairs.
道府県は、前項ただし書の規定によつて道府県税の賦課徴収に関する事務の一部を市町村が処理することとした場合においては、当該市町村においてその事務を行うために要する費用を補償しなければならない。
The compensation under the preceding paragraph must be made within 30 days at the latest from the day on which the municipality made a request.
前項の補償は、市町村の請求があつた日から、遅くとも、三十日以内にしなければならない。