Article 45Reduction or Exemption of Individual Prefectural Inhabitant Tax or Amount of Delinquency Charge
第四十五条（個人の道府県民税又は延滞金額の減免）
Where the mayor of a municipality has reduced or exempted individual municipal inhabitant tax or the amount of delinquency charge thereon, the individual prefectural inhabitant tax or the amount of delinquency charge thereon relating to the taxpayer or special collection agent concerned is also deemed to have been reduced or exempted at the same ratio as the ratio of the amount reduced or exempted to that municipal inhabitant tax or amount of delinquency charge.
市町村長が個人の市町村民税又はその延滞金額を減免した場合においては、当該納税者又は特別徴収義務者に係る個人の道府県民税又はその延滞金額についても当該市町村民税又は延滞金額に対する減免額の割合と同じ割合によつて減免されたものとする。
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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