Article 274-2Procedures for Filing and Payment of Prefectural Non-Statutory Ordinary Tax, etc.
第二百七十四条の二（道府県法定外普通税の申告納付の手続等）
A taxpayer who is to pay prefectural non-statutory ordinary tax by filing and payment must submit to the prefectural governor a return stating the tax base amount and the tax amount for the period specified by the Prefectural Ordinance of the prefecture concerned and other matters specified by that Ordinance, by the due date for payment specified by that Ordinance, and pay the declared tax amount to that prefecture.
A person who has submitted a return under the preceding paragraph must, where the tax base amount or tax amount relating to the declaration has to be amended after submitting the return, without delay submit an amended return in the form specified by the Prefectural Ordinance of the prefecture concerned and, if there is a tax amount increased by the amendment, pay it.
前項の規定によつて申告書を提出した者は、申告書を提出した後においてその申告に係る課税標準額又は税額を修正しなければならない場合においては、当該道府県の条例で定める様式によつて、遅滞なく、修正申告書を提出するとともに、修正に因り増加した税額があるときは、これを納付しなければならない。
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filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
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.