The tax notice, notice of change of the due date for payment, written notice to the effect that collection will be by the method of special collection delivered to the special collection agent and to the person liable for tax in respect of special collection, demand letter and other documents that a municipality assessing and collecting individual prefectural inhabitant tax under Article 41, paragraph (1) uses for the assessment and collection of that individual prefectural inhabitant tax are to be prepared, together with those documents used for the assessment and collection of the individual municipal inhabitant tax of that municipality, in conformity with the forms specified by Order of the Ministry of Internal Affairs and Communications.
定義第一条第一項第六号・法令全体に適用
納税者が納付すべき地方税について、その賦課の根拠となつた法律及び当該地方団体の条例の規定、納税者の住所及び氏名、課税標準額、税率、税額、納期、各納期における納付額、納付の場所並びに納期限までに税金を納付しなかつた場合において執られるべき措置及び賦課に不服がある場合における救済の方法を記載した文書で当該地方団体が作成するもの
わかりやすく言うと
地方団体が作成する文書で、納税者が納める地方税について、課税の根拠となる法律と条例の規定、納税者の住所と氏名、課税標準額、税率、税額、納期、各納期の納付額、納付の場所、期限までに納めない場合の措置、不服がある場合の救済方法を記したものです。