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Article 143Mutatis Mutandis Application of the Local Tax Act

第百四十三条(地方税法の準用)

With regard to an insurance premium and other levies pursuant to the provisions of this Act (except for a payment as prescribed in Article 150, paragraph (1) and a delinquent charge as prescribed in Article 157, paragraph (1)), provisions of , , , , and apply.

保険料その他この法律の規定による徴収金(第百五十条第一項に規定する納付金及び第百五十七条第一項に規定する延滞金を除く。)については、、、、及びの規定を準用する。

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