Where there is a fact falling under any of the following items, if it is found that, based on that fact, a taxpayer or special collection agent is unable to pay or remit in a lump sum the local government levies relating to that local government, the head of a local government may, up to the limit of the amount found to be unable to be paid or remitted, upon application by that person, defer the collection for a period not exceeding one year:
when the taxpayer or special collection agent has suffered an earthquake, storm, flood, fire or other disaster, or a theft, with regard to their property;
納税者又は特別徴収義務者がその財産につき、震災、風水害、火災その他の災害を受け、又は盗難にかかつたとき。
when the taxpayer or special collection agent, or a relative who shares a livelihood with them, has fallen ill or been injured;
納税者若しくは特別徴収義務者又はこれらの者と生計を一にする親族が病気にかかり、又は負傷したとき。
when the taxpayer or special collection agent has discontinued or suspended their business;
納税者又は特別徴収義務者がその事業を廃止し、又は休止したとき。
when the taxpayer or special collection agent has suffered a substantial loss in their business;
納税者又は特別徴収義務者がその事業につき著しい損失を受けたとき。
when there has been a fact similar to a fact falling under any of the preceding items.
前各号のいずれかに該当する事実に類する事実があつたとき。
Where, with regard to a taxpayer or special collection agent, the amount to be paid or remitted has been fixed on or after the day on which one year has elapsed from the statutory payment due date of the local government levies relating to that local government (for a local tax imposed from time to time, the day on which it became possible to impose that local tax), if it is found that there is a reason why the local government levies to be paid or remitted cannot be paid or remitted in a lump sum, the head of a local government may, up to the limit of the amount found to be unable to be paid or remitted, upon application by that person made by the due date for payment of those local government levies, defer the collection for a period not exceeding one year from that due date for payment.
When the head of a local government grants a deferral of collection under the preceding two paragraphs (hereinafter in this Chapter referred to as "deferral of collection"), the head may, as provided by the Prefectural or Municipal Ordinance of that local government, with regard to the payment or remittance of the local government levies subject to that deferral of collection, have the amount subject to the deferral of collection paid or remitted in installments within the period of the deferral of collection, in amounts that are reasonable and appropriate in view of the financial condition of the person receiving the deferral of collection and other circumstances.
Where the head of a local government has granted a deferral of collection, if the head finds that there is an unavoidable reason why the amount subject to the deferral of collection cannot be paid or remitted within the period of the deferral of collection, the head may, upon application by the person who received the deferral of collection, extend that period. However, that period, together with the period for which the deferral of collection has already been granted to that person, may not exceed two years.
When the head of a local government grants an extension of the period of deferral of collection under the preceding paragraph (hereinafter in this Chapter referred to as "extension of the period of deferral of collection"), the head may, as provided by the Prefectural or Municipal Ordinance of that local government, with regard to the payment or remittance of the local government levies subject to that extension of the period of deferral of collection, have the amount subject to the deferral of collection paid or remitted in installments within the period of the extension of the period of deferral of collection, in amounts that are reasonable and appropriate in view of the financial condition of the person receiving the extension of the period of deferral of collection and other circumstances.
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
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
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
deferral of collectionmachine translation
「徴収の猶予」
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
Short name set inArticle 15, paragraph (3)· applies only in this chapter
extension of the period of deferral of collectionmachine translation
「徴収の猶予期間の延長」
In Chapter 1, an extension, on application, of the period of a deferral of collection (徴収の猶予) that the head of a local government (地方団体の長) grants under Article 15, paragraph 4 where there is an unavoidable reason the deferred amount cannot be paid within it, the whole deferral not exceeding two years.
Short name set inArticle 15, paragraph (5)· applies only in this chapter
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.