Article 1Terms

二head of a local government: means a prefectural governor or the mayor of a municipality;

三tax collection official: means a prefectural governor or a prefectural employee to whom the governor has delegated authority, or the mayor of a municipality or a municipal employee to whom the mayor has delegated authority;

四local tax: means a prefectural tax or a municipal tax;

五standard tax rate: means the tax rate that a local government should normally apply when imposing taxes, which need not be followed where the local government finds it necessary for its finances or other reasons, and which is the tax rate used by the Minister for Internal Affairs and Communications as the basis for calculating the standard fiscal revenue amount when determining the amount of local allocation tax;

六tax notice: means a document prepared by a local government that states, with regard to a local tax that a taxpayer is to pay, the provisions of the Act and of the Prefectural or Municipal Ordinance of that local government that form the basis of its assessment, the taxpayer's address and name, the amount of the tax base, the tax rate, the tax amount, the payment periods, the amount to be paid in each payment period, the place of payment, the measures to be taken in the case where the tax is not paid by the due date for payment, and the means of relief in the case where the taxpayer has an objection to the assessment;

七ordinary collection: means the collection of a local tax by a tax collection official by delivering a tax notice to the taxpayer concerned;

八filing and payment: means a taxpayer's filing the amount of the tax base and the tax amount of the local tax it is to pay, and paying the tax so filed;

九special collection: means having a person who is in a convenient position for collecting a local tax collect it, and remit the tax that is to be collected;

十special collection agent: means a person who bears the obligation to collect and remit a local tax by special collection;

十一filing and payment-in: means a special collection agent's filing the amount of the tax base and the tax amount of the local tax it is to collect, and remitting the tax so filed;

十二remittance: means a local tax that a special collection agent collects and is to remit;

十三collection by stamps: means having a local tax paid in by means of revenue stamps issued by a local government, without the local government delivering a tax notice;

十四local government levies: means local taxes, and the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to them.