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Article 39Assessment Date of Individual Prefectural Inhabitant Tax

第三十九条(個人の道府県民税の賦課期日)

The assessment date of individual prefectural inhabitant tax is January 1 of the year that includes the first day of the fiscal year in question.

個人の道府県民税の賦課期日は、当該年度の初日の属する年の一月一日とする。

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