Local government levies and a claim against a local government aimed at the payment of money may not be set off against each other, except as otherwise provided by an Act. The same applies to a claim for a refund and a debt owed to a local government aimed at the payment of money.
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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