The tax notice, notice of change of the due date for payment, written notice to the effect that collection will be by the method of special collection delivered to the special collection agent and to the person liable for tax in respect of special collection, demand letter and other documents that a municipality assessing and collecting individual prefectural inhabitant tax under Article 41, paragraph (1) uses for the assessment and collection of that individual prefectural inhabitant tax are to be prepared, together with those documents used for the assessment and collection of the individual municipal inhabitant tax of that municipality, in conformity with the forms specified by Order of the Ministry of Internal Affairs and Communications.
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tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law