Supplementary Provisions, Article 59Special Provisions on Deferral of Collection Relating to the Novel Coronavirus Disease, etc.

①The head of a local government may, in the case where, due to the impact of the novel coronavirus disease (meaning an infectious disease whose pathogen is a coronavirus of the genus Betacoronavirus (limited to one that was newly reported to the World Health Organization by the People's Republic of China in January 2020 as having the ability to infect humans); the same applies in Article 62, paragraph (1) and Article 63, paragraph (1) of the Supplementary Provisions) and measures to prevent its spread, there has been, on or after February 1, 2020, a substantial decline in the revenue from the business of a taxpayer or special collection agent that is a fact specified by Order of the Ministry of Internal Affairs and Communications, or any other fact similar thereto (referred to as the "fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc." in the following paragraph), and it is found to be difficult for those persons to pay or remit in a lump sum all or part of the following local government levies that they are to pay or remit by the specified day (meaning the day specified by Cabinet Order as the due date for payment of local government levies subject to deferral of collection; the same applies in item (i)), defer the collection of all or part of those local government levies, as provided by Cabinet Order, upon application by those persons made within the due date for payment of those local government levies (including, where the head of the local government finds that there are unavoidable reasons, an application made after the due date for payment of those local government levies), for a period not exceeding one year from that due date for payment (for the local government levies listed in item (ii), a period specified by Cabinet Order):

②A person who intends to apply for deferral of collection under the preceding paragraph must submit to the head of the local government a written application stating the fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc., the details of the circumstances that make it difficult to pay or remit in a lump sum all or part of those local government levies, the amount for which and the period for which the person wishes to receive that deferral, and other matters specified by Cabinet Order, attaching documents sufficient to prove the fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc., an inventory of property and other documents specified by Cabinet Order.

③The provisions of Article 15-2 (excluding paragraphs (1) through (3)), Article 15-2-2 through Article 15-3, and Article 15-9, paragraphs (1) and (2) apply mutatis mutandis to the deferral of collection under paragraph (1), the submission of the written application under the preceding paragraph, and the documents to be attached pursuant to that paragraph. In this case, in Article 15-9, paragraph (1), "deferral of collection due to disasters, etc. or" is deemed to be replaced with "deferral of collection due to disasters, etc., deferral of collection under Article 59, paragraph (1) of the Supplementary Provisions, or".

④A deferral of collection under paragraph (1) is deemed to be the deferral of collection prescribed in Article 15, paragraph (3), and the provisions of Article 15-5, paragraph (1), Article 15-6, paragraphs (1) and (2), Article 16-2, paragraph (1), Article 18-2, paragraph (4) and Article 20-5-3 apply.

⑤With regard to the application of Article 15, paragraph (1) in the case where deferral of collection has been granted under paragraph (1), in Article 15, paragraph (1), "Where" is deemed to be replaced with "Where (excluding the case subject to the provisions of Article 59, paragraph (1) of the Supplementary Provisions)".

⑥Technical replacements of terms of the provisions of this Act where the provisions of the preceding paragraphs apply and other matters necessary for the application of those provisions are specified by Cabinet Order.