If the head of a local government finds, within three years after suspending the execution of a delinquent tax collection procedure under the items of paragraph (1) of the preceding Article, that there is no fact falling under any of the items of that paragraph in respect of the person delinquent in payment subject to the suspension, the head must revoke the suspension of the execution.
When the head of a local government has revoked the suspension of the execution of a delinquent tax collection procedure under the preceding paragraph, the head must notify the person delinquent in payment of that fact.
Read this with the articles around it
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