A claim against a local government arising from an overpayment or payment by mistake of local government levies and a claim against a local government relating to a refund under the provisions of this Act (hereinafter in Article 20-9 referred to as a "claim for a refund") are extinguished by prescription when five years have elapsed from the day on which the claim can be made.
The provisions of Article 18, paragraphs (2) and (3) apply mutatis mutandis to the case of the preceding paragraph.
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
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
claim for a refundmachine translation
「還付金に係る債権」
A claim against a local government for an overpayment or mistaken payment (過誤納) of sums due to it, or for a refund under the Local Tax Act, which lapses by prescription five years after it could first be made.
Short name set inArticle 18-3, paragraph (1)· applies only in this provision and in Article 20-9