Article 42Payment or Remittance, etc. of Local Government Levies on Individual Prefectural Inhabitant Tax

①A person liable for individual prefectural inhabitant tax or a special collection agent must pay or remit the local government levies relating to that individual prefectural inhabitant tax, together with the payment or remittance of the local government levies relating to individual municipal inhabitant tax, in accordance with the rules for that payment or remittance.

②Where local government levies relating to individual prefectural inhabitant tax and individual municipal inhabitant tax have been paid or remitted, the payment or remittance of the local government levies relating to individual prefectural inhabitant tax or individual municipal inhabitant tax is deemed to have been made in the amount obtained by apportioning the amount obtained by deducting the demand fee and the expenses for the delinquent tax collection procedure from the amount paid or remitted, according to the amounts of individual prefectural inhabitant tax and individual municipal inhabitant tax.