Article 20-5-3Special Provisions on the Time of Submission of Documents Sent by Mail, etc.
第二十条の五の三（郵送等に係る書類の提出時期の特例）
Where a document relating to a filing, an application for deferral of collection or suspension of realization upon application, or a request for reassessment, that is to be made by a certain time limit under the provisions of this Act or a Prefectural or Municipal Ordinance based on it, or any other document specified by Order of the Ministry of Internal Affairs and Communications, is submitted by mail or correspondence delivery, it is deemed to have been submitted on the day indicated by the date stamp of the postal item or item of correspondence delivery (where there is no such indication or the indication is unclear, the day found to correspond to that day on the basis of the number of days normally required for sending that postal item or item of correspondence delivery).
この法律又はこれに基づく条例の規定により一定の期限までになすべきものとされている申告、徴収の猶予若しくは申請による換価の猶予の申請又は更正の請求に関する書類その他総務省令で定める書類が郵便又は信書便により提出されたときは、その郵便物又は信書便物の通信日付印により表示された日（その表示がないとき、又はその表示が明らかでないときは、その郵便物又は信書便物について通常要する送付日数を基準としたときにその日に相当するものと認められる日）にその提出がされたものとみなす。
Read this with the articles around it
correspondence deliverymachine translation
「信書便」
Correspondence delivery (信書便) as defined in Article 2, paragraph 2 of the Act on Correspondence Delivery by Private Business Operators, carried out by a general correspondence delivery operator (一般信書便事業者) or specified correspondence delivery operator (特定信書便事業者) under that Act, which this law allows alongside the post for sending notices and documents.
Short name set inArticle 8, paragraph (5)
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
suspension of realization upon applicationmachine translation
「申請による換価の猶予」
A suspension of the sale of seized property in delinquency proceedings (換価の猶予) that the head of a local government grants on the delinquent taxpayer's application under Article 15-6, paragraph 1; local government collection money already under it, or under a grace of collection (徴収の猶予), cannot be given the suspension the head may grant without application under Article 15-5.
Short name set inArticle 15-5, paragraph (1)· applies only in this chapter
item of correspondence deliverymachine translation
「信書便物」
A letter carried by correspondence delivery (信書便), together with its packaging and anything else enclosed, as defined in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators; one sent in the ordinary way is presumed served when it would normally have arrived.
Short name set inArticle 20, paragraph (4)· applies only in this provision and in Articles 20-5-3 and 22-5
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.