Article 739-2Tax Notices, etc. for Individual Municipal Inhabitant Tax, Individual Prefectural Inhabitant Tax and Forest Environment Tax
第七百三十九条の二（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等）
The mayor of a municipality is to prepare the documents listed in item (i), together with the documents listed in items (ii) and (iii), in conformity with the form specified by Order of the Ministry of Internal Affairs and Communications.
a tax notice, a notice of change of due date for payment, a written notice to the effect that the tax is to be collected by special collection, delivered to the special collection agent and to the person liable for tax subject to special collection, a demand letter and other documents used for the assessment and collection of individual municipal inhabitant tax (excluding the per capita levy imposed on persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed under Article 328; the same applies hereinafter in this Article, the following Article and Article 739-4, paragraph (1)) (hereinafter in this Article referred to as "assessment and collection documents");
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を除く。以下この条、次条及び第七百三十九条の四第一項において同じ。）の賦課徴収に用いる納税通知書、納期限変更告知書、特別徴収義務者及び特別徴収に係る納税義務者に交付する特別徴収の方法により徴収する旨の通知書、督促状その他の文書（以下この条において「賦課徴収関係文書」という。）
assessment and collection documents used for the assessment and collection of individual prefectural inhabitant tax (excluding the per capita levy imposed on persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed under Article 50-2; the same applies hereinafter in this Article, the following Article and Article 739-4, paragraph (1)) that is assessed and collected together with individual municipal inhabitant tax pursuant to the provisions of Article 41, paragraph (1);
第四十一条第一項の規定により個人の市町村民税と併せて賦課徴収を行う個人の道府県民税（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第五十条の二の規定により課する所得割を除く。以下この条、次条及び第七百三十九条の四第一項において同じ。）の賦課徴収に用いる賦課徴収関係文書
assessment and collection documents used for the assessment and collection of the forest environment tax that is assessed and collected together with individual municipal inhabitant tax and with the individual prefectural inhabitant tax assessed and collected together with it, pursuant to the provisions of Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax.
森林環境税及び森林環境譲与税に関する法律第七条第一項の規定により個人の市町村民税及びこれと併せて賦課徴収を行う個人の道府県民税と併せて賦課徴収を行う森林環境税の賦課徴収に用いる賦課徴収関係文書
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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
assessment and collection documentmachine translation
「賦課徴収関係文書」
A tax notice (納税通知書), notice of a changed payment deadline (納期限変更告知書), notice of collection by special collection (特別徴収) given to the special collection agent and the taxpayer, demand letter (督促状) or other document used to assess and collect an individual's municipal inhabitant tax (市町村民税), with the exceptions Article 739-2 makes.
Short name set inArticle 739-2, paragraph (1), item (i)· applies only in this article