Where local government levies are collected through the delinquent tax collection procedure, and the money distributed to those local government levies is to be appropriated to local tax and the delinquency charge, additional charge for understatement, additional charge for failure to file or substantial additional charge on that local tax, that money is to be appropriated first to the local tax.
The expenses for the delinquent tax collection procedure are distributed or appropriated in priority to the local government levies that gave rise to their collection.
滞納処分費については、その徴収の基因となつた地方団体の徴収金に先立つて配当し、又は充当する。
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local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· 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