Article 47Grant of Collection Handling Fees for Individual Prefectural Inhabitant Tax

一the amount obtained by multiplying the number of persons liable for individual prefectural inhabitant tax for whom an assessment determination was made in each fiscal year (excluding an assessment determination that changes a tax amount already assessed) by the amount specified by Cabinet Order;

二the amount equivalent to the overpayments or payments by mistake relating to the local government levies, in the case where a municipality has refunded or appropriated, pursuant to Article 17 or Article 17-2, the local government levies relating to individual prefectural inhabitant tax that the municipality collected pursuant to Article 41, paragraph (1);

三the amount equivalent to the interest on refund for the overpayments or payments by mistake set forth in the preceding item that a municipality added pursuant to Article 17-4;

四the amount equivalent to the monetary incentive for payment before the payment period of individual prefectural inhabitant tax that a municipality granted pursuant to Article 321, paragraph (2), which Article 41, paragraph (1) provides is to be followed;

五the amount equivalent to the amount that could not be deducted from the amount of the income levy under Article 37-4 out of the amount to be deducted pursuant to the provisions of that Article, in the case where a municipality has refunded that amount pursuant to the provisions of Article 314-9, paragraph (2) as applied pursuant to paragraph (3) of that Article.