Local government levies are collected from the total property of a taxpayer or special collection agent in priority to all public charges (limited to claims that can be collected in accordance with the rules for the delinquent tax collection procedure, and excluding local government levies, and national taxes and the expenses for the delinquent tax collection procedure for them (hereinafter in this Chapter referred to as "national taxes"); the same applies hereinafter in this Chapter) and other claims, except as otherwise specially provided in this Section.
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law