Article 739-5Special Provisions on Collection and Delinquent Tax Collection Procedures Relating to Individual Prefectural Inhabitant Tax, etc.

①Where a report on delinquency in individual prefectural inhabitant tax has been made by the mayor of a municipality to the prefectural governor pursuant to the provisions of Article 46, paragraph (2), then, for all or part of the persons delinquent in payment relating to that report, only for a fixed period within a range not exceeding one year that the prefectural governor has determined with the consent of the mayor of the municipality, prefectural tax collection officials may, together, collect the local government levies on individual prefectural inhabitant tax relating to that delinquency, the local government levies on individual municipal inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and the collections relating to the forest environment tax that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (where the individual prefectural inhabitant tax relating to that delinquency is the per capita levy imposed on persons listed in Article 24, paragraph (1), item (ii) or the income levy imposed under Article 50-2, the local government levies on the individual prefectural inhabitant tax relating to that delinquency and the local government levies on the per capita levy imposed on persons listed in Article 294, paragraph (1), item (ii) or the income levy imposed under Article 328 that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1); the same applies in the following paragraph) in accordance with the rules for the collection of individual municipal inhabitant tax, or carry out delinquent tax collection procedures in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.

②Where a person delinquent in payment referred to in the preceding paragraph has fallen delinquent in individual prefectural inhabitant tax with a due date for payment falling on or after June 1 of the year that includes the day on which the report under the preceding paragraph was made, up to the last day of the fixed period referred to in the preceding paragraph, the mayor of the municipality is to report that fact to the prefectural governor without delay. In this case, if the prefectural governor has obtained the consent of the mayor of the municipality, prefectural tax collection officials may, only for the fixed period referred to in the preceding paragraph, in accordance with the rules of the preceding paragraph, collect, or carry out delinquent tax collection procedures on, the local government levies on individual prefectural inhabitant tax relating to that delinquency, the local government levies on individual municipal inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and the collections relating to the forest environment tax that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, together with the local government levies and the collections relating to the forest environment tax referred to in the preceding paragraph.

③When collecting or carrying out delinquent tax collection procedures pursuant to the preceding two paragraphs, prefectural tax collection officials are to take over the collection from the municipal tax collection officials of the municipality in question, with respect to the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax that prefectural tax collection officials are to collect or carry out delinquent tax collection procedures for pursuant to the preceding two paragraphs, and, when the fixed period referred to in paragraph (1) has elapsed, are to hand over the collection to the municipal tax collection officials of the municipality in question; provided, however, that the prefectural tax collection officials may continue the delinquent tax collection procedures by consultation with the municipal tax collection officials of the municipality in question.

④During the fixed period referred to in paragraph (1), municipal tax collection officials may not collect the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax that prefectural tax collection officials are to collect or carry out delinquent tax collection procedures for pursuant to that paragraph or paragraph (2), except where a taxpayer pays at the place of payment stated in the tax notice or a special collection agent remits at the place designated by the mayor of the municipality, and may not carry out delinquent tax collection procedures, except where carrying out delinquent tax collection procedures for matters for which such procedures were commenced before the fixed period referred to in paragraph (1).

⑤Where a prefecture collects, or carries out delinquent tax collection procedures on, the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax relating to delinquency pursuant to the provisions of paragraph (1) or (2), municipalities are to cooperate with the prefecture.

⑥The prefecture is to pay into the municipality, as provided by Cabinet Order, by the 10th day of the following month, the local government levies on individual municipal inhabitant tax that it has collected or on which it has carried out delinquent tax collection procedures pursuant to the provisions of paragraph (1) or (2).

⑦The prefectural governor must, without delay after the lapse of the fixed period referred to in paragraph (1), notify the mayor of the municipality of the status of the collection and the delinquent tax collection procedures carried out during that period.

⑧The provisions of the preceding paragraphs apply mutatis mutandis where, upon a request for a report on matters concerning the assessment and collection of individual prefectural inhabitant tax having been made pursuant to the provisions of Article 46, paragraph (3), the mayor of the municipality has made a report to the prefectural governor on delinquency in individual prefectural inhabitant tax (excluding that relating to a report under the provisions of paragraph (2) of that Article or paragraph (2)). In this case, the phrase "on or after June 1 of the year that includes the day on which the report under the preceding paragraph was made" in paragraph (2) is deemed to be replaced with "on or after the day on which the report under the preceding paragraph was made".

⑨Matters necessary for the taking over of collection and the continuation of delinquent tax collection procedures under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph) are specified by Cabinet Order.