Except as otherwise specially provided in this Subsection and Chapter V, Section 2, the assessment and collection of individual prefectural inhabitant tax is to be carried out by the municipalities within the area of the prefecture, in accordance with the rules for the assessment and collection of the individual municipal inhabitant tax of the municipality (excluding the reduction of the rate of the per capita levy), together with the assessment and collection of the individual municipal inhabitant tax of the municipality.
個人の道府県民税の賦課徴収は、この款及び第五章第二節に特別の定めがある場合を除くほか、当該道府県の区域内の市町村が、当該市町村の個人の市町村民税の賦課徴収（均等割の税率の軽減を除く。）の例により、当該市町村の個人の市町村民税の賦課徴収と併せて行うものとする。
In the case of the preceding paragraph, with regard to the calculation of the monetary incentive for payment before the payment period under Article 321, paragraph (2) relating to individual prefectural inhabitant tax and individual municipal inhabitant tax, that paragraph is to be applied on the basis of the total amount of individual prefectural inhabitant tax and individual municipal inhabitant tax.
前項の場合において、個人の道府県民税及び個人の市町村民税に係る第三百二十一条第二項の規定による納期前の納付に対する報奨金の計算については、個人の道府県民税及び個人の市町村民税の額の合算額により同項の規定を適用するものとする。
In the case of paragraph (1), with regard to the calculation of interest on refund under Article 17-4, delinquency charges under Article 321-2, Article 326, Article 328-10 or Article 328-13, additional charges for understatement or additional charges for failure to file under Article 328-11, or substantial additional charges under Article 328-12, relating to individual prefectural inhabitant tax (limited to the per capita levy imposed on the persons listed in Article 24, paragraph (1), item (ii) and the separately taxed income levy; the same applies hereinafter in this paragraph, paragraph (2) of the following Article and Article 43) and individual municipal inhabitant tax (limited to the per capita levy imposed on the persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed under Article 328; the same applies hereinafter in this paragraph, paragraph (2) of the following Article and Article 43), those provisions are to be applied on the basis of the total amount of individual prefectural inhabitant tax and individual municipal inhabitant tax.
第一項の場合において、個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び分離課税に係る所得割に限る。以下この項、次条第二項及び第四十三条において同じ。）及び個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割に限る。以下この項、次条第二項及び第四十三条において同じ。）に係る第十七条の四の規定による還付加算金、第三百二十一条の二、第三百二十六条、第三百二十八条の十若しくは第三百二十八条の十三の規定による延滞金、第三百二十八条の十一の規定による過少申告加算金若しくは不申告加算金又は第三百二十八条の十二の規定による重加算金の計算については、個人の道府県民税及び個人の市町村民税の額の合算額によりこれらの規定を適用するものとする。
The provisions of Article 317-4 (limited to the part concerning a person who submitted a return required to be submitted under Article 317-2, paragraphs (1) through (5) with a false statement), Article 324, Article 328-16, paragraphs (1) and (3) through (6), and Articles 332 through 334 apply mutatis mutandis to individual prefectural inhabitant tax that municipalities assess and collect in accordance with the rules for the assessment and collection of individual municipal inhabitant tax under paragraph (1).
第三百十七条の四（第三百十七条の二第一項から第五項までの規定により提出すべき申告書に虚偽の記載をして提出した者に係る部分に限る。）、第三百二十四条、第三百二十八条の十六第一項及び第三項から第六項まで並びに第三百三十二条から第三百三十四条までの規定は、第一項の規定により市町村が個人の市町村民税の賦課徴収の例により賦課徴収を行う個人の道府県民税について準用する。
A prefecture is to provide necessary assistance to municipalities in the execution of the affairs relating to the assessment and collection of individual prefectural inhabitant tax that the municipalities carry out under paragraph (1).
道府県は、市町村が第一項の規定により行う個人の道府県民税の賦課徴収に関する事務の執行について、市町村に対し、必要な援助をするものとする。
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interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
separately taxed income levymachine translation
「分離課税に係る所得割」
The prefectural income levy (所得割) imposed under Article 50-2 on retirement allowances, etc. (退職手当等) separately from other income, in the prefecture where the recipient lives on 1 January of the year of payment, as this Subsection and the next use the term.
Short name set inArticle 24-5, paragraph (1)· applies only in this subsection and in Chapter 2, Section 1, Subsection 2