Article 335Demand, Delinquent Tax Collection Procedures, etc. Relating to Individual Prefectural Inhabitant Tax

When a municipality issues a demand letter, carries out a delinquent tax collection procedure and makes a request for share distribution with respect to local government levies pertaining to individual municipal inhabitant tax, it is to issue a demand letter, carry out a delinquent tax collection procedure and make a request for share distribution together with respect to the local government levies pertaining to the individual prefectural inhabitant tax of that individual and the levies pertaining to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, except where otherwise specially provided for in this Act or that Act.