Supplementary Provisions, Article 9-14Payment of Collection Handling Fees Relating to the Transfer Levy
第九条の十四(譲渡割に係る徴収取扱費の支払)
A prefecture must, as provided by Cabinet Order, pay a collection handling fee to the State in order to compensate for the costs required for the State to carry out the work concerning the assessment and collection of the transfer levy.
道府県は、国が譲渡割の賦課徴収に関する事務を行うために要する費用を補償するため、政令で定めるところにより、徴収取扱費を国に支払わなければならない。
The national government must notify the prefectural governor, as provided by Cabinet Order, of the matters necessary for calculating the collection handling fee under the preceding paragraph.
国は、政令で定めるところにより、前項の徴収取扱費の算定に関し必要な事項を道府県知事に通知しなければならない。
If the prefectural governor has received the notification under the preceding paragraph, the governor is to pay the collection handling fee under paragraph (1) within 30 days from the date of that notification.