①The right of a local government aimed at collecting local government levies (hereinafter in this Subsection referred to as the "right to collect local taxes") is extinguished by prescription if it is not exercised for five years counting from the day following the statutory payment due date (for the local government levies set forth in the following items, the day specified in each of those items).

②In the case of the preceding paragraph, it is not necessary to invoke prescription, and the benefit of it may not be waived.

③The provisions of the Civil Code apply mutatis mutandis to prescription of the right to collect local taxes, except as otherwise provided in this Subsection.

①As for prescription of the right to collect local taxes, with respect to local government levies for the part relating to a disposition set forth in one of the following items, prescription is not completed during the period specified in that item, and begins to run anew from the time that period has elapsed.

②Even where the compulsory liquidation procedure relating to a request for share distribution set forth in item (iii) of the preceding paragraph is cancelled, the effect of the suspension of completion and renewal of prescription under that paragraph is not impeded.

③Prescription of the right to collect local taxes relating to a local tax (including delinquency charges and additional charges relating to that local tax; the same applies hereinafter in this paragraph) for which the whole or part of the tax amount has been evaded, or for which a refund of the whole or part of the tax amount has been received, by deception or other wrongful acts does not run for two years counting from the day following the statutory payment due date prescribed in Article 18, paragraph (1) for that local tax; provided, however, that where a disposition or act set forth in one of the following items has been carried out during the period from the day following that statutory payment due date to the day on which two years have elapsed from that day, prescription runs, for each local tax for the part relating to that disposition or act, according to the category of disposition or act set forth in those items, from the day following the day specified in the relevant item, and where that disposition or act has been carried out by that statutory payment due date, it runs, for each local tax for the part relating to that disposition or act, from the day following that statutory payment due date.

④Prescription of the right to collect local taxes does not run, for local government levies for the part relating to deferral of collection, ex officio suspension of realization or suspension of realization upon application, during the period in which that deferral or suspension is in effect.

⑤When prescription of the right to collect local taxes with respect to a local tax is not completed or begins to run anew, prescription of the right to collect local taxes with respect to the delinquency charges relating to the part of the local tax for which prescription is not completed or begins to run anew is likewise not completed or begins to run anew.

⑥When a local tax has been paid, prescription of the right to collect local taxes with respect to the delinquency charges relating to the part of the local tax so paid begins to run anew from the time of that payment.

①A claim against a local government arising from an overpayment or payment by mistake of local government levies and a claim against a local government relating to a refund under the provisions of this Act (hereinafter in Article 20-9 referred to as a "claim for a refund") are extinguished by prescription when five years have elapsed from the day on which the claim can be made.

②The provisions of Article 18, paragraphs (2) and (3) apply mutatis mutandis to the case of the preceding paragraph.