Article 20-5-2Extension of Time Limits due to Disasters and Similar Causes
第二十条の五の二（災害等による期限の延長）
Where the head of a local government finds that, owing to a disaster or other unavoidable reason, it is not possible to make a filing, application, request or other submission of documents (excluding those relating to a request for review), or to make a payment or remittance, by the time limit prescribed in this Act or a Prefectural or Municipal Ordinance based on it, the head may, except where the following paragraph applies, extend that time limit as provided by the Prefectural or Municipal Ordinance of that local government.
Where a report has been made under Article 790-2, and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this paragraph) or the electronic data processing system for specified collection money procedures (meaning the electronic data processing system for specified collection money procedures prescribed in Article 790-2; the same applies hereinafter in this paragraph) or for another unavoidable reason, a large number of persons who are to perform the acts prescribed in the preceding paragraph by the time limit prescribed in that paragraph are unable to perform, by that time limit, the whole or part of, among those acts, the notification set forth in Article 762, item (i), (a) that is made using the electronic data processing system for local tax procedures and via the Local Tax Joint Organization (hereinafter in the following paragraph referred to as the "Organization"), or the payment or remittance of specified collections (meaning the specified collections prescribed in Article 747-6, paragraph (2)) made using the electronic data processing system for specified collection money procedures (excluding the case where, if that notification is a filing under Article 53, paragraph (65), Article 72-32, paragraph (1), Article 72-89-2, paragraph (1) or Article 321-8, paragraph (62), the Minister finds that those filings can be made smoothly by making a designation under Article 53, paragraph (79), Article 72-32-2, paragraph (11), Article 72-89-3, paragraph (11) or Article 321-8, paragraph (76), respectively), the Minister may extend that time limit by designating the acts concerned, the scope of persons concerned and the date. In this case, the extended time limit must not exceed two months from the day on which that reason ceased to exist.
総務大臣は、第七百九十条の二の規定による報告があつた場合において、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。以下この項において同じ。）又は特定徴収金手続用電子情報処理組織（第七百九十条の二に規定する特定徴収金手続用電子情報処理組織をいう。以下この項において同じ。）の故障その他やむを得ない理由により、前項に規定する期限までに同項に規定する行為をすべき者であつて、当該期限までに当該行為のうち、地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構（次項において「機構」という。）を経由して行う同号イに掲げる通知又は特定徴収金手続用電子情報処理組織を使用して行う特定徴収金（第七百四十七条の六第二項に規定する特定徴収金をいう。）の納付若しくは納入の全部又は一部を行うことができないと認める者が多数に上ると認めるとき（当該通知が第五十三条第六十五項、第七十二条の三十二第一項、第七十二条の八十九の二第一項又は第三百二十一条の八第六十二項の申告である場合には、それぞれ第五十三条第七十九項、第七十二条の三十二の二第十一項、第七十二条の八十九の三第十一項又は第三百二十一条の八第七十六項の規定による指定を行うことにより、これらの申告を円滑に行うことができると認めるときを除く。）は、対象となる行為、対象者の範囲及び期日を指定して当該期限を延長することができる。この場合において、延長後の期限は、当該理由がなくなつた日から二月を超えてはならない。
When the Minister for Internal Affairs and Communications has made a designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the heads of local governments and the Organization.
Article 20-5-3Special Provisions on the Time of Submission of Documents Sent by Mail, etc.
第二十条の五の三（郵送等に係る書類の提出時期の特例）
Where a document relating to a filing, an application for deferral of collection or suspension of realization upon application, or a request for reassessment, that is to be made by a certain time limit under the provisions of this Act or a Prefectural or Municipal Ordinance based on it, or any other document specified by Order of the Ministry of Internal Affairs and Communications, is submitted by mail or correspondence delivery, it is deemed to have been submitted on the day indicated by the date stamp of the postal item or item of correspondence delivery (where there is no such indication or the indication is unclear, the day found to correspond to that day on the basis of the number of days normally required for sending that postal item or item of correspondence delivery).
この法律又はこれに基づく条例の規定により一定の期限までになすべきものとされている申告、徴収の猶予若しくは申請による換価の猶予の申請又は更正の請求に関する書類その他総務省令で定める書類が郵便又は信書便により提出されたときは、その郵便物又は信書便物の通信日付印により表示された日（その表示がないとき、又はその表示が明らかでないときは、その郵便物又は信書便物について通常要する送付日数を基準としたときにその日に相当するものと認められる日）にその提出がされたものとみなす。
Article 20-5-4Special Provisions on Due Dates for Payment by Account Transfer
第二十条の五の四（口座振替に係る納期限の特例）
Where local government levies for which the amount to be paid or remitted has been finalized by the filing of a local tax return relating to filing and payment or filing and payment-in, which was filed by the deadline for filing that return, and whose due date for payment arrives at the same time as that deadline for filing, have been paid or remitted by account transfer by the day specified by Cabinet Order, the provisions on delinquency charges apply by deeming the payment or remittance to have been made on the due date for payment, even where the day of payment or remittance is after the due date for payment.
Article 20-6Payment or Remittance by Third Parties and Subrogation Thereto
第二十条の六（第三者の納付又は納入及びその代位）
Local government levies may be paid or remitted by a third party on behalf of the taxpayer or special collection agent.
Where a third party having a legitimate interest in the payment or remittance of local government levies, or a third party who has obtained the consent of the taxpayer or special collection agent, pays or remits them in place of the taxpayer or special collection agent, and a mortgage has been established to secure those local government levies, those persons may, by that payment or remittance, subrogate to the local government with respect to that mortgage; provided, however, that this does not apply where the mortgage is a revolving mortgage and the payment or remittance was made before the principal it secures was finalized.
In the case of the preceding paragraph, where a third party has paid or remitted a part of the local government levies of the taxpayer or special collection agent, the remaining local government levies are to be collected in priority to the claim of the third party who subrogated under that paragraph.
Article 20-7Subrogation by Creditors and Rescission of Fraudulent Acts
第二十条の七（債権者の代位及び詐害行為の取消し）
The provisions of Book III, Chapter I, Section 2, Subsections 2 and 3 of the Civil Code apply mutatis mutandis to the collection of local government levies.
民法第三編第一章第二節第二款及び第三款の規定は、地方団体の徴収金の徴収について準用する。
第二十条の八（供託）
The provisions of Article 494 and Article 495, paragraphs (1) and (3) of the Civil Code apply mutatis mutandis where money or other goods are to be delivered or handed over to a creditor, taxpayer, special collection agent or other person under the provisions of this Act or a Prefectural or Municipal Ordinance based on it.
民法第四百九十四条並びに第四百九十五条第一項及び第三項の規定は、この法律又はこれに基く条例の規定により債権者、納税者、特別徴収義務者その他の者に金銭その他の物件を交付し、又は引き渡すべき場合について準用する。
Article 20-9Set-off Concerning Local Taxes
第二十条の九（地方税に関する相殺）
Local government levies and a claim against a local government aimed at the payment of money may not be set off against each other, except as otherwise provided by an Act. The same applies to a claim for a refund and a debt owed to a local government aimed at the payment of money.
Article 20-9-2Effect of Amended Returns, etc.
第二十条の九の二（修正申告等の効力）
An amended return does not affect the obligation to pay the local tax for the part relating to the tax amount to be paid that has already been finalized.
修正申告は、すでに確定した納付すべき税額に係る部分の地方税についての納付義務に影響を及ぼさない。
A reassessment that increases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part relating to the tax amount to be paid or remitted that has already been finalized.
すでに確定した納付し、又は納入すべき税額を増加させる更正は、すでに確定した納付し、又は納入すべき税額に係る部分の地方税についての納付又は納入の義務に影響を及ぼさない。
A reassessment that decreases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that reassessment.
すでに確定した納付し、又は納入すべき税額を減少させる更正は、その更正により減少した税額に係る部分以外の部分の地方税についての納付又は納入の義務に影響を及ぼさない。
A disposition or judgment that rescinds a reassessment or determination does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that disposition or judgment.
更正又は決定を取り消す処分又は判決は、その処分又は判決により減少した税額に係る部分以外の部分の地方税についての納付又は納入の義務に影響を及ぼさない。
The provisions of the preceding three paragraphs apply mutatis mutandis to an assessment determination or a determination of additional charges.
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· 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
filing and payment-inmachine translation
「申告納入」
A way of collecting a local tax in which the special collection agent (特別徴収義務者) declares the tax base and the amount of the tax it is to collect and pays the tax so declared in to the local government.
Defined inArticle 1, paragraph (1), item (xi)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
correspondence deliverymachine translation
「信書便」
Correspondence delivery (信書便) as defined in Article 2, paragraph 2 of the Act on Correspondence Delivery by Private Business Operators, carried out by a general correspondence delivery operator (一般信書便事業者) or specified correspondence delivery operator (特定信書便事業者) under that Act, which this law allows alongside the post for sending notices and documents.
Short name set inArticle 8, paragraph (5)
deferral of collectionmachine translation
「徴収の猶予」
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
Short name set inArticle 15, paragraph (3)· applies only in this chapter
suspension of realization upon applicationmachine translation
「申請による換価の猶予」
A suspension of the sale of seized property in delinquency proceedings (換価の猶予) that the head of a local government grants on the delinquent taxpayer's application under Article 15-6, paragraph 1; local government collection money already under it, or under a grace of collection (徴収の猶予), cannot be given the suspension the head may grant without application under Article 15-5.
Short name set inArticle 15-5, paragraph (1)· applies only in this chapter
additional chargemachine translation
「加算金」
In Chapter 1, any of the three penalties added to a local tax: the additional charge for understatement (過少申告加算金), the additional charge for failure to file (不申告加算金) and the substantial additional charge (重加算金).
Short name set inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
assessment determinationmachine translation
「賦課決定」
A decision fixing the amount of a local tax collected by ordinary collection (普通徴収), including one fixing the amount of an individual's prefectural or municipal inhabitant tax (道府県民税, 市町村民税) or national health insurance tax (国民健康保険税) to be collected by special collection (特別徴収).
Defined inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
claim for a refundmachine translation
「還付金に係る債権」
A claim against a local government for an overpayment or mistaken payment (過誤納) of sums due to it, or for a refund under the Local Tax Act, which lapses by prescription five years after it could first be made.
Short name set inArticle 18-3, paragraph (1)· applies only in this provision and in Article 20-9
item of correspondence deliverymachine translation
「信書便物」
A letter carried by correspondence delivery (信書便), together with its packaging and anything else enclosed, as defined in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators; one sent in the ordinary way is presumed served when it would normally have arrived.
Short name set inArticle 20, paragraph (4)· applies only in this provision and in Articles 20-5-3 and 22-5
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inArticle 20-5-2, paragraph (2)· applies only in this paragraph
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 20-5-2, paragraph (2)· applies only in this provision and in Article 20-5-2, paragraph (3)
electronic data processing system for specified collection money proceduresmachine translation
「特定徴収金手続用電子情報処理組織」
The electronic data processing system that connects over telecommunications lines the computers of the Local Tax Joint Organization (地方税共同機構) — and of any specified financial institution, etc. (特定金融機関等) it entrusts with part of receiving specified collection money (特定徴収金) — with those of the taxpayers and special collection agents (特別徴収義務者) who pay that money, including any payment agent the Organization designates (機構指定納付受託者) and anyone to whom that agent entrusts part of its work.
Defined inArticle 20-5-2, paragraph (2)· applies only in this paragraph
specified collectionsmachine translation
「特定徴収金」
Local government collections (地方団体の徴収金) relating to local taxes that a taxpayer or special collection agent (特別徴収義務者) pays or remits by a method an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Defined inArticle 747-6, paragraph (2)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.