第四十二条（個人の道府県民税に係る地方団体の徴収金の納付又は納入等）
Article 42Payment or Remittance, etc. of Local Government Levies on Individual Prefectural Inhabitant Tax
A person liable for individual prefectural inhabitant tax or a special collection agent must pay or remit the local government levies relating to that individual prefectural inhabitant tax, together with the payment or remittance of the local government levies relating to individual municipal inhabitant tax, in accordance with the rules for that payment or remittance.
Where local government levies relating to individual prefectural inhabitant tax and individual municipal inhabitant tax have been paid or remitted, the payment or remittance of the local government levies relating to individual prefectural inhabitant tax or individual municipal inhabitant tax is deemed to have been made in the amount obtained by apportioning the amount obtained by deducting the demand fee and the expenses for the delinquent tax collection procedure from the amount paid or remitted, according to the amounts of individual prefectural inhabitant tax and individual municipal inhabitant tax.
個人の道府県民税及び個人の市町村民税に係る地方団体の徴収金の納付又は納入があつた場合には、その納付額又は納入額から督促手数料及び滞納処分費を控除した額を個人の道府県民税及び個人の市町村民税の額に按分した額に相当する個人の道府県民税又は個人の市町村民税に係る地方団体の徴収金の納付又は納入があつたものとする。