I hereby promulgate the Local Tax Law. Signed:HIROHITO, Seal of the Emperor This thirty first day of the seventh month of the twenty-fifth year of Showa (July 31, 1950) Prime Minister YOSHIDA Shigeru Law No.226 Local Tax Law Contents Chapter I General Provisions (Articles 1-22) Chapter II Ordinary Taxes of Do, Fu and Prefecture Section 1 Value Added Tax Part 1 Common Rules (Articles 23-29) Part 2 Taxable Basis and Rate (Articles 30-34) Part 3 Payment by Self-Assessment, Revision and Determination (Articles 35-57) Part 4 Remedies for Revision, or Determination, etc. (Article 58) Part 5 Reminder and Action on Delinquency (Articles 59-65) Part 6 Control of Offense (Articles 66-69) Part 7 Transitory Measures (Articles 70-74) Section 2 Admission Tax Part 1 Common Rules (Articles 75-85) Part 2 Collection (Articles 86-98) Part 3 Remedies for the Revision, Determination, etc. (Article 99) Part 4 Reminder and Action on Delinquency (Articles 100-106) Part 5 Control of Offense of the Admission Tax (Articles 107-112) Section 3 Amusement, Eating and Drinking Tax Part 1 Common Rules (Articles 113-117) Part 2 Collection (Articles 118-130) Part 3 Remedies in regard to the Revision, Determination, etc. (Article 131) Part 4 Reminder and Action on Delinquency (Articles 132-138) Part 5 Control of Offense (Articles 139-144) Section 4 Automobile Tax (Articles 145-177) Section 5 Mine-Lot Tax (Articles 178-208) Section 6 Fishing Right Tax (Articles 209-235) Section 7 Hunter Tax (Articles 236-258) Section 8 Do, Fu and Prefectural Extra-Legal Ordinary Tax (Articles 259-291) Chapter III Ordinary Taxes of Cities, Towns and Villages Section 1 Inhabitant's Tax Part 1 Common Rules (Articles 292-302) Part 2 Obligation of Returning (Articles 303-310) Part 3 Taxable Basis and Rate of Tax (Articles 311-317) Part 4 Imposition and Collection (Articles 318-328) Part 5 Reminder and Action on Delinquency (Articles 329-335) Part 6 Control of Offense (Articles 336-340) Section 2 Municipal Property Tax Part 1 Common Rules (Articles 341-358) Part 2 Imposition and Collection (Articles 359-370) Part 3 Reminder and Action on Delinqueney (Articles 371-379) Part 4 Property Tax Ledgers (Articles 380-387) Part 5 Assessment of Property and the Determination of its Value (Articles 388-436) Part 6 Control of Offense (Articles 437-441) Section 3 Bicycle Tax (Articles 442-463) Section 4 Cart Tax (Articles 464-485) Section 5 Electricity and Gas Tax (Articles 486-518) Section 6 Mine Product Tax (Articles 519-550) Section 7 Timber Trade Tax (Articles 551-584) Section 8 Advertisement Tax (Articles 585-618) Section 9 Mineral Bath Taking Tax (Articles 619-647) Section 10 Service Girl Tax (Articles 648-668) Section 11 Municipal Extra-Legal Ordinary Tax (Articles 669-701) Chapter IV Special Purpose Tax (Articles 702-733) Chapter V Special Arrangement of To, etc. (Articles 734-739) Chapter VI The Enterprise Tax and the Special Net Income Tax for the Fiscal Year 1950-51 Section 1 Common Rules (Article 740) Section 2 Enterprise Tax (Articles 741-775) Section 3 Special Net Income Tax (Articles 776-806) Supplementary Provisions CHAPTER I General Provisions

(Terms) Article 1. In this Law the terms listed under any one of the following items shall have the definitions assigned to them under the respective item: (1) Local body: Do, Fu or prefecture, or city, town or village; (2) Head of local body: Governor of Do, Fu or prefecture, or mayor of city, town or village; (3) Tax official: Governor of Do, Fu or prefecture, or official of Do, Fu or prefecture who has been authorized by the governor, or mayor of city, town or village and official of city, town or village who has been authorized by the mayor; (4) Local tax: Do, Fu or prefecture tax, or city, town or village tax; (5) Standard rate: The rate of tax which the local bodies shall apply in ordinary case of taxation, but which the local bodies need not apply where special financial need is deemed to exist and it shall be the tax rate used for the basis of the basic amount of financial receipt, when the Local Finance Commission determines the total amount of the local finance equalization grant; (6) Tax bills: Documents in which the provisions of such laws and by-laws of the local body concened as are the basis for the imposition, address and name of the taxpayer, amount of taxable base, tax rate, tax amount, period for payment, disposition to be taken in cases where the tax has not been paid by the final date for payment and method of remedies in cases where there exists illegality or error involved in such imposition are stated and which are prepared by the local body concerned; (7) Ordinary collection: Procedure whereby a local tax is collected by delivering (including dispatching by mail;hereinafter the same) the tax-bills to the taxpayers by tax officials; (8) Payment by self-assessment: Procedure whereby a taxpayer shall file return of the amount of taxable basis and the tax amount of a local tax he shall pay, such returned tax; (9) Special collection: Procedure whereby a person who has convenience in collection of a local tax is caused to collect it and deliver the tax so collected; (10) Special collectors: Persons who, in the procedure of special collection, have been obligated to collect a local tax and deliver it; (11) Payment by returning: Procedure whereby a special collector shall return the amount of taxable basis and the amount of a local tax he has to collect and shall deliver that tax; (12) Payable collections: Local taxes to be collected and delivered by the special collectors; (13) Collection by stamps: Procedure whereby a local tax is caused to be paid in by way of stamps issued by the local bodies without delivering tax bills; (14) Impositions of local bodies: Local taxes, and reminder fee, arrearage charge, negligence additional money, nonfiling additional money, heavy additional money, heavy additional money, additional arrearage charge and charge for action on delinquency relating to local tax. 2 The provisions of this Law relating to Do, Fu or prefecture shall apply mutatis mutandis to To and special city. In this case, "Do, Fu or prefecture" , "Do, Fu or prefectural tax" , "governor of Do, Fu" or "Do, Fu or prefetural officia" shall read respectively "To" or "special cities" , "To tax" or "special city tax" , "governor of To" or "mayor of special city" or "To official" or "special city official," 3 In applying this Law to the cities, towns and villages in To, "governors of Do, Fu and prefectures" shall read "governor of To" . 4 With respect to the application of this Law to the whole affairs association, it shall be regarded as a town or village.

(Authority for Taxation by Local Bodies) Article 2. Local bodies may impose and collect local taxes in accordance with the provisions of this Law.

(Form of Provisions of Imposition and Collection of Local Tax) Article 3. In order that local bodies may make provisions for items of their local taxes, taxable objects, taxable basis rates and other matters of imposition and collection, they must act in accordance with by-law of the local bodies concerned. 2 The heads of local bodies may fix by regulation a procedure for the execution of the by-law under the preceding paragraph and other matters necessary for its enforcement.

(Tax Items Collectable by Do, Fu or Prefecture) Article 4. Do, Fu or prefectural taxes shall be ordinary taxes, and special purpose taxes. 2 The taxes listed below shall be imposed by Do, Fu or prefecture as ordinary taxes. However, the same shall not apply in cases where expenses necessary for the collection of a tax are considered higher than the collectable amount thereof, or where special circumstances exist: (1) Value added tax; (2) Admission tax; (3) Amusement, eating and drinking tax; (4) Automobile tax; (5) Mine-lot tax; (6) Fishing right tax; (7) Hunter tax. 3 In addition to those listed in the preceding paragraph, Do, Fu or prefecture may impose ordinary taxes by creating new tax items. 4 Do, Fu or prefecture may impose a water utilization and land benefit tax as a special purpose tax.

(Taxes Collectable by City, Town or Village) Article 5. The city, town or village taxes shall be ordinary taxes and special purpose taxes. 2 The taxes listed below shall be imposed by city, town or village as ordinary taxes. However, the same shall not apply in cases where expenses necessary for collection are considered higher than the collectable amount thereof, or where special circumstances exist: (1) Inhabitant's tax; (2) Municipal property tax; (3) Bicycle tax; (4) Cart tax; (5) Electricity and gas tax; (6) Mine product tax; (7) Timber trade tax; (8) Advertisement tax; (9) Mineral bath taking tax; (10) Service girl tax. 3 In addition to these listed in the preceding paragraph, city, town or village may impose ordinary taxes by creating new tax items. 4 The taxes listed below may be imposed by city, town or village as special purpose taxes: (1) Water utilization and land benefit tax; (2) Common facilities tax.

(Tax Exemption and Unequal Imposition by Reason of Public Interest, etc.) Article 6. In cases where it is deemed improper to impose a tax by reason of public interest, etc. local bodies may not impose it. 2 In cases where it is necessary by reason of public interest, etc. local bodies may impose a tax at unequal rates.

(Unequal Imposition and Partial Imposition on account of Benefit) Article 7. With respect to matters which give a special benefit to a part of a local body, it may impose a tax at unequal rate for that part.

(Measures in case of Difference of Opinion among Heads of Local Bodies concerned) Article 8. In cases where the heads of local bodies concerned have different opiniones regarding the party having the authority to impose a tax or other matters of application of the provisions of this Law, when one of them has applied for determination on the matter, the determination must be made on the basis of that application within sixty days from the day of the receipt thereof, by the Local Finance Commission in regard to Do, Fu or prefectural tax, or by the governor of Do, Fu or prefecture in regard to city, town or village taxes (or by the Local Finance Commission, if the cities, towns and villages involved are located in two or more Do, Fu and prefectures). 2 When the determination under the preceding paragraph has been made, the Local Finance Commission or the governor of Do, Fu or prefecture must notify, without delay, the fact to the heads of local bodies concerned. 3 The mayor of city, town or village who is dissatisfied with the determination of the governor of Do, Fu or prefecture under the provision of paragraph 1 may file an appeal with the Local Finance Commission within thirty days from the day of the receipt of the notification under the preceding paragraph. 4 In cases where the notification under paragraph 2 has been sent by mail, if the date of its arrival is not definitely known, the day after the lapse of four days from the day of its sending shall be deemed to be the date of the receipt of the notification under the same paragraph. In this case, if the mayor of city, town or village is able to prove the day of its receipt, the day as proved shall be deemed the day of its receipt. 5 In cases where the papers relating to the appeal under paragraph 3 is sent by mail, the period required for transportation by mail shall not be included in the period under the same paragraph. 6 When the Local Finance Commission has received the appeal in paragraph 3, it must, within sixty days from the day of the receipt of the same, render a decision thereon. 7 When the decision in the preceding paragraph has been rendered, the Local Finance Commission must, without delay, communicate the fact to the heads of local bodies concerned. 8 The heads of local bodies who consider that illegality or error is involved in the determination of the Local Finance Commission as provided for in paragraph 1 or decision of the Local Finance Commission under the provision of paragraph 6 may file a suit with the court within thirty days from the day of the receipt of the notification of that determination or decision.

(Succession of Tax Obligations) Article 9. In cases where juridical person has been merged, the juridical person which continues to exist after the merger or which has been established by the merger shall have the obligation to pay the local taxes which shall have been imposed on the juridical person dissolved by the merger or to deliver the payable collections which shall have been delivered by the juridical person dissolved by the merger. 2 If, in cases where a juridical person has been dissolved, its remaining assets have been distributed or transferred without paying the local taxes to be imposed on that juridical person or the payable collections. to be paid in by that juridical person, the liquidators and those persons who have received the remaining assets so distributed or transferred shall jointly have the obligation to pay the local taxes which shall have been imposed on that juridical person or to deliver the payable collections which shall have been paid in by that juridical person. However, those persons who have received the remaining assets so distributed or transferred shall have such obligation to the extent of the value of the assets they have received. 3 In cases where inheritance has commenced, the inheritor or the inheritance foundation shall have the obligation to pay the local taxes or payable collections which shall have been imposed on or delivered by the person to be inherited for causes preceding the succession. However, the inheritor who has given limited recognition shall have such obligation to the extent of the value of the property he has acquired by inheritance.

(Succession of Obligation to Pay or Deliver Impositions of Local Body) Article 10. If, in cases where juridical persons have been merged, there remain outstanding impositions of a local body to be paid by the juridical person which has ceased to exist by the merger, the juridical person which continues to exist after the merger or which has been established by the merger shall have the obligation to pay such impositions. 2 If, in cases where a juridical person has been dissolved, its remaining assets have been distributed or transferred without paying the outstanding impositions of a local body to be paid by that juridical person, the liquidators or those persons who have received the remaining assets so distributed or transferred shall jointly have the obligation to pay such impositions. However, those persons who have received the remaining assets so distributed or transferred shall have such obligation to the extent of the value of the assets they have received. 3 If, in cases where inheritance has commenced, there remain outstanding impositions of a local body to be paid by the person to be inherited for causes preceding the inheritance, the inheritor or the inheritance foundation shall have the obligation to pay such impositions. However, the inheritor who has given limited recognition shall have such obligation to the extent of the value of the property he has acquired by inheritance.

(Joint Obligation of Payment or Delivery) Article 11. Taxpayers shall jointly have the obligation to pay impositions of local bodies on their common property, property for common use, joint enterprise, goods accruing from joint enterprise, or joint acts. 2 The joint owners, joint users, joint enterpriser or joint actors who are special collectors shall jointly have the obligation to deliver such payable collections as relating to their common property, property for common use, common enterprise or joint acts.

(Offense relating to Agitation of Non-payment) Article 12. A person who has agitated not to file return which shall be filed by taxpayers or special collectors in regard to the taxable basis (including revisions of such returns;hereinafter referred to as "returns" in this Article) or to file false returns or not to collect, pay or deliver taxes shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen. 2 A person who has resorted to violence or treat for the purpose of preventing taxpayers of special collectors from filing returns they shall file or cause them to file false returns or preventing the collection, payment or delivery of taxes shall also be liable to the penal servitude or fine under the preceding paragraph.

(Offense of Divulging a Secret) Article 13. When a person who is or has been engaged in a business relating to investigation on local taxes has divulged or utilized illegality a secret which has come to his knowledge in connection with that business, he shall be liable to penal servitude not exceeding two years or a fine not exceeding thirty thousand yen.

(Prescription) Article 14. The rights of local bodies with object of collecting their impositions shall extinguish by prescription, if not exercised for five years. 2 The notification of payment or delivery of impositions of local body under the provision of this Law (meaning the handover of the tax bill, notice of the change of the period for payment, letter of reminder, or notification of revisions or determination or notification of determination of negligence additional money, non-filing, additional money or heavy additional money) shall have the effect of interrupting prescription, regardless of the provision of Article 153 of the Civil Code (Law No.89 of 1896).

(Priority Right, etc.) Article 15. The impositions of local bodies shall be collected in preference to all other public levies (excluding the national taxes and the reminder fee and charge for action on delinquency (hereinafter referred to as "the impositions of the national government" in this Article)) and claims. 2 In cases where the property has been attached due to an action on delinquency of impositions of local body, the impositions of local body concerned shall be collected to the extent of the amount of that property in preference to the impositions of national government, and impositions of local body relating to other local bodies. 3 The imposition of the local body which have been requested to be handed over by tax official in cases where taxpayer or special collector falls under any one of the following items shall not be collected in preference to the impositions of the national government, impositions of local bodies relating to that action on delinquency in the case of item (1), reminder fees, arrearage charge and charge for action on delinquency relating to public levies other than the national and local taxes expenses for compulsory execution in the case of item (2), expenses for the procedure of bankruptcy in the case of item (3) and expenses for auction in case of item (4): (1) When they are subjected to an action on delinqueacy in connection with national taxes, local taxes and other public levies; (2) When they are subjected to compulsory execution; (3) When they have been abjudicated to be bankrupt; (4) When auction has commenced. 4 The reminder fee, arrearage charge, negligence additional money, non-filing additional money, heavy additional money, additional arrearage charge and charge for action on delinquency relating to local taxes shall be collected in preference to the local taxes. 5 When a person who has the right of pledge or mortgage over the property of a taxpayer or special collector has proved by a notarial deed that his right of pledge or mortgage was established one year before the final date of payment of a local tax, no priority shall be given to that local tax over the claim secured on that right of pledge or mortgage to the extent of the value of that property.

(Advance Collection) Article 16. In cases where a taxpayer or special collector falls under any one of the following items, local bodies may, if the obligation to pay a local tax has been confirmed, collect in abvance the full amount of that tax or payable collections before the final date of payment, but only when it is considered that the full collection of the tax or payable collections will not be made by that date: (1) When they are subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When they are subjected to compulsory execution; (3) When they have been adjudicated to be bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) When, in cases where inheritance has commenced with respect to taxpayers or special collectors, the inheritor has given limited recognition; (7) When it is considered that there has been an attempt to evade the tax or payable collections on the part of taxpayers or special collectors. 2 When tax official intends to collect in advance in accordance with the provision of the preceding paragraph, he must issue a notice of the change of the period for payment.

(Disposition of Impositions Paid in Excess or by Mistake) Article 17. If there are impositions of local bodies which have been paid in excess or by mistake by taxpayers or special collectors, local bodies must refund these to the taxpayers or special collectors concerned. However, if there are the outstanding impositions of local bodies relating to the taxpayers or special collectors concernd, these may be appropriated to such outstanding impositions.

(Additional Money for Refund or Appropriation) Article 18. In cases where local bodies refund, or appropriate to outstanding impositions, such impositions of local bodies as have been paid in excess or by mistake by taxpayers or special collector, they must refund or appropriate by adding to the amount of the impositions of local body involved a sum computed at the rate of four sen per day per hundred yen (a fraction of one hundred yen shall be omitted, if any) if the amount in excess or paid by mistake is one hundred yen or more, in proportion to the period from the day following the day of the payment or delivery of such impositions to the day of the refund or appropriation thereof by the local bodies (in cases where the taxpayers or special collectors have not applied for the refund of the impositions of local body concerned within thirty days from the day on which they were notified by the local bodies that such impositions will be refunded, the period from the day after the lapse of thirty days from that notification to the day of the application for the refund shall be excluded). However, the same shall not apply to the case where the payment in excess or by mistake is due to a cause attributable to the taxpayers or special collectors. 2 If the sum to be added in accordance with the provision of the preceding paragraph is less than ten yen, it may not be added.

(Delivery of Official Papers) Article 19. The tax bill, notice of change of the period for payment, letter of reminder, notification of refund, notification of revision and determination, notification of determination of negligence additional money, non-filing additional money, heavy additional money, and paper relating action on delinquency shall be delivered to the permanent residences, dwelling places, offices or places of work of the taxpayers or special collectors. If the taxpayers or special collectors are inheritance foundations, such official papers shall be delivered to the permanent residences or dwelling places of the administrators of such estates. 2 If there is a tax manager, the official papers under the preceding paragraph shall be delivered to his permanent residence, dwelling place, office or place of work.

(Delivery by Public Notice) Article 20. In cases where a person who shall receive the delivery of official papers in accordance with the provision of the preceding paragraph has refused to receive the relevant official papers at his permanent residence, dwelling place, office or place of work, or where his permanent residence, dwelling place, office or place of work is not known or not located in Japan, the gists of such relevant official papers shall be given public notice as may be provided for by the by-law of the local bodies concerned and after the lapse of fourteen days from the day of public notice, the delivery of such official papers shall be considered as having been effected.

(Delegation of Imposition and Collection of Do, Fu or Prefecture Tax) Aticle 21. Do, Fu or prefecture shall not delegate the affairs concerning imposition and collection of Do, Fu or prefectural tax to city, town or village. However, in the case falling under any one of the following items, those affairs may be delegated to city, town or village: (1) When the permanent residence, dwelling place, living house and seat, office, place of work or property of taxpayer or special collector of Do, Fu or prefectural tax is located in such area as to cause the imposition and collection by tax officials to be extremely difficult; (2) When any city, town or village has positively agreed to be delegated with a part of the affairs relevant to the imposition and collection of Do, Fu or prefecture tax; (3) When, in cases where an application for delegation of the part of affairs concerning the imposition and collection of Do, Fu or prefectural tax concerned has been filed by Do, Fu or prefecture except in cases of the preceding two items, the Local Finance Commission has approved the application after recognizing the necessity of such delegation. 2 In cases where Do, Fu or prefecture has delegated a part of the affairs concerning imposition and collection of Do, Fu or prefectural tax of city, town or village in accordance with the provision of proviso to the preceding paragraph, the Do, Fu or prefecture concerned shall compensate the expenses required by the city, town or village concerned for carrying out the duties. 3 The compensation under the preceding paragraph shall at latest be, made within thirty days from the day when a claim has been filed by the city, town or village concerned.

(Entrusting of Collection) Article 22. In the case where a person who shall deliver the impositions of the local body has his permanent residence, dwelling place, living house, office or place of work outside the local body or where his property is located outside the local body, the tax official of the local body concerned may entrust the collection of such impositions to the tax official of the local body where his permanent residence, dwelling place, living house, office or place of work or his property is located. 2 The collection in the case under the preceding paragraph shall be in accordance with the practice of collection in the local body to which the entrusted tax officials belong. 3 In cases where collection has been entrusted in accordance with the provision of paragraph 1, expenses necessary for the affairs entrusted and for remittance shall be chargeable to the local body to which the entrusted official belongs, and the reminder fee and charge for action on delinquency shall accrue to the local body to which the entrusted tax official belongs.

CHAPTER II Ordinary Taxes of Do, Fu and Prefecture

Section 1 Value Added Tax Part 1 Common Rules

(Payers, etc. of the Value Added Tax) Article 23. The value added tax shall be imposed, for value added of the business of the first category to the third category inclusive, with the amount of value added as the taxable basis, by the Do, Fu or prefecture where an office or place of work is located, on the persons who operate such business. 2 The bussiness of the first category mentioned in the preceding paragraph shall mean the business below: (1) Sale of articles (including the sale of animals and plants and other things which are not usually called articles); (2) Banking (meaning banking business conducted by the banks, the Central Bank of Agriculture and Forestry, the Central Bank of Commerce and Industry Associations and such other financial institutions as may be specified by Cabinet Order;hereinafter the same with respect to the value added tax); (3) Mutual financing (Mujin); (4) Trust (including trust business under the Law for Trust of Debentures with Guarantee (Law No.52 of 1905);hereinafter the same with respect to the value added tax); (5) Insurance business (only insurance business conducted under the license of the competent Minister in accordance with the Insurance Business Law (Law No.41 of 1939) or Law concerning Foregn Insurance Business (Law No.184 of 1949);hereinafter the same with respect to the value added tax); (6) Money lending business; (7) Securities business; (8) Hiring of articles business (including the hiring of animals and plants and other things which are not usually called articles); (9) Manufacturing business (including the processing and repair of articles;hereinafter the same with respect to the value added tax); (10) Supply of electricity business; (11) Supply of gas business; (12) Earth and stone quarrying business; (13) Wireless communication and broadcasting business; (14) Transportation business (including the business of forwarding agents;hereinafter the same with respect to the value added tax); (15) Motor highways business; (16) Canals business; (17) Wharves business; (18) Moorings business; (19) Cargo unloadidg places business; (20) Warehousing business (including the business of accepting articles on deposit and holding them in custody); (21) Contracting business; (22) Printing business; (23) Publishing business (excluding newspaper business as may be specified by Cabinet Order); (24) Photographing business; (25) Room hiring business; (26) Hotels business; (27) Restaurants business; (28) Go-betweens business; (29) Agents business; (30) Brokerage business; (31) Wholesaling business; (32) Money exchange business; (33) Theatrical entertainments business; (34) Game houses business; (35) Amusement parks business; (36) Except for the businesses enumerated in the preceding items, business similar to them and determined by Cabinet Order. 3 The businesses of the second category under paragraph 1 shall mean the business listed below: (1) Live-stock breeding business (excluding livestock breeding incidential to farming, and live-stock breeding operated mainly by utilization of land); (2) Fishery; (3) Except for the businesses enumerated in the preceding two items, business similar to them and determined by Cabinet Order. 4 The businesses of the third category under paragraph 1 shall mean the businesses listed below: (1) Medical profession; (2) Dentists business; (3) Pharmacist business; (4) Midwives business; (5) Veterinary surgeon business; (6) Lawyers business; (7) Consultants on judicial papers business; (8) Consultants on administrative papers business; (9) Notaries business; (10) Patent lawyers business; (11) Tax consultants business; (12) Certified public accountant business; (13) Public accountants business; (14) Design supervisers business; (15) Barbers and beauty parlors business; (16) Art instruction business; (17) Public bath-houses business; (18) Newspaper business (only those specified by Cabinet Order provided for in paragraph 2 item (23)); (19) Except for the business enumerated in the preceding items, business similar to them and determined by Cabinet Order. 5 With respect to value added of businesses operated without establishing an office or place of work, the provision of paragraph 1 shall apply to it by regarding either the permanent residence or the dwelling place of the person who operates the business that which is more closely related to that business as the office or place of work. 6 To the unincorporated corporations of foundations whose representatives or managers are fixed, the provisions concerning the juridical persons in this section shall apply mutatis mutandis.

(Scope of Exemption from the Value Added Tax) Article 24. Do, Fu or prefecture shall not be able to impose the value added tax for any value added of the businesses enumerated in the following items: (1) Business conducted by State, To, Do, Fu or prefecture, special city, city, town, village, special ward and associations of those bodies; (2) Business of the second category and third category conducted by the school juridical person who establishes the school under Article 1 and Article 98 paragraph 1 of the School Education Law (Law No.26 of 1947) and the juridical person under Article 64 paragraph 4 of the Private School Law (Law No.270 of 1949); (3) Business conducted by the Public Treasury for People's Finance, the Public Treasury for Residence Finance, the Reconstruction Finance Bank, Kodan based upon laws and orders, Civil Merchant Marine Committee, Holding Company Liquidation Commission, Closed Institutions Liquidation Commission, Securities Coordinating Liquidation Commission, Japan Monopoly Corporation, Japanese National Railways and Japan Broadcasting Corporation; (4) Agriculture; (5) Forestry; (6) Mining and placer mining; (7) Business of the second category conducted mainly by self-labor and determined by Cabinet Order.

(Tax Official's Right of Questioning and Examination relating to the Value Added Tax) Article 25. If necessary for investigation relating to the imposition and collection of value added tax, tax officials of Do, Fu or prefecture may question the persons listed below or examine books, papers and other articles relating to the business of the person under item (1) or item (2): (1) Taxpayers or those persons who are considered as obligated to pay taxes; (2) Persons who are considered as obligated to furnish money or goods to those as referred to in the preceding item; (3) Besides the persons mentioned in the preceding two items, the persons who are considered as immediately concerned with the imposition and collection of the value added tax concerned. 2 In the case under the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the value added tax shall be in accordance with the provision of Article 61 paragraph 1, regardless of the provision of paragraph 1. 4 The right of questioning or examination under the provision of paragraph 1 shall not be interpreted as having been recognized for the purpose of criminal research.

(Offense relating to Refusal of Examination, etc. relating to the Value Added Tax) Article 26. A person who falls under any one of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles under the provision of the preceding Article; (2) A person who has shown those books and papers under paragraph 1 of the preceding Article which contain false entries; (3) A person who has refused to answer, or given false answers to the questions of tax officials under the provision of the preceding Article. 2 When a representative of a juridical person, or an agent employee or other worker of a juridical or individual person has committed the violation under the preceding paragraph in connection with the business or property of that juridical or individual person, the juridical or individual person shall be liable to the penalty of fine under the same paragraph, in addition to the punishment of the offender.

(Tax Manager of the Value Added Tax) Article 27. In case where the taxpayer has not his permanent residence, dwelling place, office or place of work in Do, Fu or prefecture to which he owes the obligation to pay taxes, he shall designate from among the persons residing within such area as may be provided for by the by-law of Do, Fu or prefecture concerned, his tax manager to make him dispose of the whole affairs relating to tax payment and shall return to that effect to the governor of Do, Fu or prefecture. The same shall apply, when the tax manager has been altered.

(Offense relating to False Return on Tax Manager relathing to the Value Added Tax) Article 28. A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person, or an agent, employee or other worker of a juridical or individual person has committed the violation under the preceding paragraph in connection with the business of that juridical or individual person, the juridical or individual person shall be liable to the penalty of fine under the same paragraph, in addition to the punishment the offender.

(Non-Criminal Fine for Failure to Return relating to Tax Managers of the Value Added Tax) Article 29. Do, Fu or prefecture may establish provisions, in the by-law of Do, Fu or prefecture concerned, to the effect that, in case payer of the value added tax has failed, without justifiable reason, to file returns in regard to the tax manager to be returned in accordance with the provision of Article 27, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Person who has been subjected to a non-criminal fine under the preceding paragraph may, when he is dissatisfied with that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day on which that disposition was made. 3 The decision of the governor of Do, Fu or prefecture on the filing of objection under the provision of the preceding paragraph shall be rendered within thirty days from the day on which its filing was received. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents relating to the filing of objection are sent by mail, the period required for transportation by mail shall not be included in the period under paragraph 2. 6 Any person who has been dissatisfied with the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection under the provision of paragraph 2 or suit under the provision of the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he deems it necessary to do so upon request by the persons concerned.

Part 2 Taxable Basis and Rate

(Taxable Basis of the Value Added Tax) Article 30. The amount of value added under Article 23 paragraph 1 shall be the amount of the value added in each business year concerned in the case of juridical person, and in the case of individual person, shall be the amount of the value added during the period from January 1 of the year to which the first day of the fiscal year concerned belongs to December 31 of the same year or to the day of the discontinuance of the business. 2 The business year under the preceding paragraph shall mean the business year as fixed by laws and orders, article of incorporation, act of endowment, rules or agreement and a period similar to it. 3 In case where a juridical person has been dissolved during certain business year or has ceased to exist on account of merger, the period from the first day of that business year to the time of the dissolution or merger, or the period from the day following the day of dissolution to the last day of that business year shall be considered as one business year. In cases where the liquidation has been concluded, the period from the beginning day of the business year to which the day of conclusion of the liquidation belongs to the day of conclusion of the liquidation shall be considered as one business year. 4 The amount of value added in the case of juridical person shall be an amount obtained by deducting from the total amount of the sales in one business year the amount of specific outlays. 5 The amount of value added in the case of individual person shall be an amount obtained by deducting from the total amount of the sales during the period from January 1 of the year to which the first day of the fiscal year concerned belongs to December 31 of the same year or the day of the discontinuance of the business the amount of specific outlays. 6 The total amount of the sales under the preceding two paragraphs shall be the sum of the amount of sales of articles (including land, house, electricity, gas, animal, plants and others which are not commonly called articles) or the amount of money to be received as the price for services (in cases where receipt shall be made in the form of goods or rights other than money, the prices of the goods or rights;hereinafter the same with respect to the value added tax) relating to those businesses of the first category to the third category inclusive (referred to as "the business" ;hereinafter the same with respect to the value added tax) and the amount of sale fixed assets and other receivable money incidental to the business and specified by Cabinet Order, but shall not inclued the amount received as interests and stock dividends (excluding the interests and stock dividends to be received by the persons conducting banking business, mutual financing (Mujin) business, trust business, insurance business and money lending business) as well as land rents and house rents. 7 The amount of specific outlays under paragraph 4 and paragraph 5 shall be the grand total amount, out of those amounts to be disbursed to outsiders and to be directly required for the business concerned (in case where outlays shall be made in the form of goods or rights other than money, the prices of such goods or rights;hereinafter the same with respect to the value added tax), of the sum of the acquiring prices of land, house and depreciable fixed assets other than houses (including patent right, right for a utility model, design right, trade mark right, mining right (including right for digging or quarrying soil and stone), placer mining right, fishing right, water utilization right and business right;hereinafter the same with respect to the value added tax), merchandise, semi-manufactured products, raw materials and supplementary materials and consuming articles and of other amount enumerated in each of the following items: (1) Fees, storage charges, charges for utilizing (excluding the land rent and house rent) and interest to be disbursed by the persons who conduct banking, mutual financing, trusting, insurance and money lending; (2) Damage insurance premium (including reinsurance premium); (3) Repairing charges and processing charges; (4) Advertising expenses; (5) Carriage and communication expenses; (6) Expenses for motive power and expenses for water, lighting and heat; (7) Taxes and public levies (excluding the income tax, corporation tax, net-worth tax, inhabitant's tax and other which shall be designated by Cabinet Order); (8) Payment to the national treasury (limiting the price differentials profit and others which shall be designated by Cabinet Order); (9) Besides those enumerated in all the preceding items, expenses similar to them in nature as designated bs Cabinet Order. 8 In cases where the juridical persons under Article 34 of the Civil Code, school juridical persons or the juridical persons as provided for by Cabinet Order, disburse, in whole or in part, the gross amount of the sales relating to their business to the social works or other public utilities, such disbursement shall, as provided for by Cabinet Order, be deemed to be specified disbursement to outsiders under paragraph 7. 9 The amount to be allocated according to number, value of goods and quantity of other works handled by the agricultural cooperative associations and other special juridical persons designated by Cabinet Order shall be the specific outlays to outsiders under paragraph 7. 10 With respect to the computation of the amount of value added, provisions shall be in accordance with the provisions of Cabinet Order, in addition to those as provided for by this Law.

(Measure for Cases where the Amount of Outlays to be Deducted from the Total Amount of the Sales Exceeds the Latter) Article 31. In cases where the amount of specific outlays to be deducted from the total amount of the sales in accordance with the provision of the preceding Article exceeds the total amount of the sales within the preceding five years in the case of individual persons and in the business year which commence within five years before the day of the commencement of the business year in the case of juridical persons, the portion in excess shall be included in the amount of specific outlays in the computation of the amount of value added under the provision of the same Article. However, the amount to be so included shall be restricted to the amount which had not been included till the calendar or the business year preceding the calendar or the business year respectively in which the inclusion is made.

(Rate of the Value Added Tax) Article 32. The standard rate of the value added tax shall be four percent for the value added of the business of the first category and three percent for the value added of the business of the second category or the third category. However, even in cases where the value added tax is imposed in excess of the standard rate, the rate shall not exceed eight percent and six percent respectively. 2 In case Do, Fu or prefecture intends to impose at the rate different from the standard rate under the preceding paragraph, the governor of Do, Fu or prefecture shall, in advance, notify the Local Finance Commission to that effect. 3 Do, Fu or prefecture shall apply the same rate in the same fiscal year with respect to imposition of the value added tax.

(Division of Year for the Rate of the Value Added Tax) Article 33. With respect to the rate of the value added tax on value added of business conducted by the juridical person, there shall apply the current rate in the fiscal year to which the day of the termination of their business year belongs.

(Exemption Point of the Value Added Tax) Article 34. Do, Fu or prefecture shall not impose the value added tax, when the total amount of the value added of the business conducted by juridical or individual person is less than ninety thousant yen for the period of twelve months. However, in cases where there exists financial or other necessity, value added tax may be imposed even when the amount of the value added is less than ninety thousand yen.

Part 3 Payment by Self-Assessment, Revision and Determination

(Payment by Self-Assessment of the Value Added Tax of Juridical Person) Article 35. The juridical person which is conducting the business shall pay by self-assessment the value added tax related to the amount of the value added in each business year, within two months from the day of the termination of the business year. 2 With respect to the value added tax related to the amount of the value added of the juridical person, which has ceased to exist owing to merger, in the business year to which the day of merger belongs, the juridical person who continues to exist after the merger or who has been established by the merger shall pay that value added tax by self-assessment within two months from the day of merger. 3 In the cases under the preceding two paragraphs, the return to be filed with the governor of Do, Fu or prefecture where the office or the place of work is located, shall contain the description of business, the name and location of the office or the place of work which the juridical person had in the business year concerned, the amount of the value added and of the value added tax (with respect to a juridical person who made the payment by an approximate selfassessment in accordance with the provision of Article 36, the amount of the value added and the value added tax and the tax amount paid by the approximate self-assessment) and shall be accompanied by an inventory, balance sheet and statement of profit and loss account (as regards juridical person which is not required to prepare the balance sheet or statement of profit and loss account, such papers as are corresponding to them) or a statement of account relating to liquidation, a statement of account relating to the amount of the value added relating to the business year concerned and the papers in which the amount of income which shall be the taxable basis of the corporation tax relating to the business year concerned, amount of depreciation of fixed assets during the business year concerned and the amount of salaries, interests, land rents and house rents paid in the business year concerned are duly entered. 4 The tax amount paid by approximate self-assessment in accordance with the provision of Article 36 shall be deducted from the amount to be paid by self-assessment in accordance with the provision of paragraph 1. 5 In cases where Do, Fu or prefecture establishes the provisions in the by-law of Do, Fu or prefecture concerned, to the effect that a taxpayer shall file returns under the provisions of paragraph 1 to paragraph 3 inclusive, the juridical person who falls under the provision of the preceding Article shall file returns as provided for in each paragraph concerned.

(Payment by Approximate Self-Assessment of the Value Added Tax of Juridical Person) Article 36. A juridical person concerning the business (excluding the juridical person falling under paragraph 5) whose business year exceeds six months shall make a payment by approximate self-assessment of the value added tax amount computed on the taxable basis of the sum six times the amount obtained by dividing the value added of the preceding business year by number of months of the same business year, within one month from the day after the lapse of six months from the day of commencement of the business year. However, any juridical person who has submitted to the governor of Do, Fu or prefecture concerned, before the final date for payment by an approximate self-assessment, an evidence sufficient to prove that the estimated value added amount for the business year concerned will come under one half of the sum obtained by multiplying by the number of months of the business year concerned the amount obtained by dividing the value added amount of the preceding business year by number of months of the same business year and obtained their approval, shall pay by approximate self-assessment the value added amount computed by making the amount of value added during the period frome the commencement of the business year to the day when six months have elapsed therefrom (referred to as "approximate computation period" ;hereinafter the same with respect to the value added tax) the taxable basis. 2 A juridical person intending to obtain the approval mentioned in the proviso to the preceding paragraph shall file, by the time limit as specified in local by-law of Do, Fu or prefecture concerned, an application with the governor of Do, Fu or prefecture where the office or place of work is located, together with the paper stating the estimated amount of the value added for the business year concerned and the method of its computation and the papers to certify the facts taken as the basis of its computation. 3 The governor of Do, Fu or prefecture, in case he has received the application mentioned in the preceding paragraph, if he after reviewing the papers attached to the application, recognizes that there are causes as provided for in the proviso to paragraph 1 with regard to the estimated amount of the value added in the business year concerned, he shall give approval to the application concerned. 4 The governor of Do, Fu or prefecture, in case he approved the application under the preceding paragraph, shall notify, without delay, the juridical person who filed the application thereof. The same shall apply in cases where he made a decision to reject the application. 5 A juridical person who was not required to pay value added tax related to the value added amount for the preceding business year or a newly established juridical person whose business year exceeds six months shall make payment by approximate self-assessment an amount of value added tax as computed by making the value added amount for the approximate computation period as the taxable basis within one month from the day after the lapse of six months from the day of the commencement of the business year. However, a newly established juridical person, in case the business year to which the date of its establishment belongs does not exceed nine months, needs not make payment by approximate self-assessment, in so far as the business year is concerned. 6 A juridical person who makes payment by approximate self-assessment in accordance with the provision of paragraph 1 or the preceding paragraph, shall submit to the governor of Do, Fu or prefecture where the office or place of work is located a statement of payment by approximate self-assessment stating the kind of business, name and location of office or place of work which it owned during the approximate computation period, the value added amount and value added tax amount made the taxable basis in accordance with the amount of the provision of paragraph 1 or the preceding paragraph together with a statement of account pertaining to the value added amount concerned. However, in case a payment by approximate self-assessment is made in accordance with the main clause of paragraph 1, the statement of account is not required to be attached.

(Payment by Approximate Self-Assessment of the Value Added Tax of Individual Persons) Article 37. An individual who conducts business (except the individual who falls under the provision of paragraph 2) shall make payment by approximate self-assessment, by May 31 and September 30 respectively, an amount equivalent to one-third of the value added tax amount computed on the taxable basis of an amount twelve times the amount obtained by dividing the value added amount of the preceding year by the number of months during which the business was conducted in the same year. However, an individual, who has submitted, prior to the final date of payment by approximate self-assessment, an evidence enough to prove that the estimated amount of value added of the year concerned shall come down below one half of the amount twelve times the amount obtained by dividing the value added amount of the preceding year by the number of months for which the business was conducted in the same year and has obtained the approval of the governor of Do, Fu or prefecture, may make payment by approximate self-assessment an amount equivalent to one-third of the value added tax amount computed on the taxable basis of the estimated amount of the value added in the year concerned. 2 An individual who has newly commenced a business in the year concerned (except commenced after September 1), or an individual who was not required to pay the value added tax relating to the value added in the previous year, shall make payment by approximate self-assessment, by May 31 every year, an amount equivalent to one-third of the value added tax amount computed on the taxable basis of an amount three times the value added amount during the period from January 1 until April 30, and shall make payment by approximate self-assessment, by September 30, an amount obtained by reducing the amount, paid by approximate self-assessment as pertaining to the period up to May 31, from the amount equivalent two-thirds of the value added tax amount computed on the taxable basis of an amount of three-halves of the approximate value added amount during the period from January 1 until August 31. However, an individual, who, with regard to that part of the tax to be paid by approximate self-assessment by May 31, has submitted, by May 31, an evidence enough to prove that the estimated amount of the value added in the year concerned will become less than one half of the amount of taxable basis related to the amount to be paid by approximate self-assessment and has obtained the approval of the governor of Do, Fu or prefecture, shall make payment by approximate self-assessment an amount equivalent to one-third of the value added tax amount computed on the taxable basis of the estimated amount of the value added in the year concerned, and that an individual, who, with regard to that part of the tax to be paid by approximate self-assessment by September 30, has submitted, by September 30, an evidence enough to prove that the estimated amount of the value added in the year concerned will become less than one half of the amount of taxable basis related to the amount to be paid by approximate self-assessment and has obtained the approval of the governor of Do, Fu or prefecture, shall make payment by approximate self-assessment an amount obtained by reducing the amount, paid by approximate self-assessment as pertaining to the period up to May 31, from the amount equivalent to two-thirds of the value added tax amount computed on the taxable basis of the estimated amount of the value added in the year concerned. 3 An individual who intends to obtain the approval under the proviso to the paragraph 1 or the proviso to the preceding paragraph, shall, by the time limit prescribed by the local by-law of Do, Fu or prefecture concerned, submit to the governor of Do, Fu or prefecture where the office or place of work is located an application attached with papers stating the estimated amount of the value added in the year concerned and the method of its computation, together with papers certifying the facts taken as the basis of its computation. 4 The governor of Do, Fu or prefecture shall, in case he has received an application under the preceding paragraph, give approval to the application concerned, if, after reviewing the papers attached to the application, considers that there are causes as provided for in the proviso to paragraph 1 or the proviso to paragraph 2, with regard to the estimated amount of the value added in the year concerned. 5 The governor of Do, Fu or prefecture shall, in case he has given the approval under the preceding paragraph, notify, without delay, the individual who has submitted the application thereof. The same shall apply in case he has made decision to reject the application. 6 An individual who makes payment by approximate self-assessment in accordance with the provision of paragraph 1 or paragraph 2, shall submit to the governor of Do, Fu or prefecture where the office or the place of work is located a return of approximate payment by self-assessment stating the name and location of the office or place of work which it owned during the period from January 1 till April 30 with regard to the tax to be paid by approximate self-assessment by May 31, and during the period from May 1 till September 30 with regard to the tax to be paid by approximate self-assessment by September 30, the kind of business, and the amount of the value added and the value added tax made as the taxable basis in accordance with the provision of paragraph 1 or paragraph 2, together with the statement of account relating to the amount of the value added concerned. However, in cases where a payment by approximate self-assessment is made in accordance with the main clause of paragraph 1, the statement of account is not required to be attached.

(Payment by Self-Assessment of the Value Added Tax of Individual Person) Article 38. The individual person who is conducting the business shall pay the value added tax by self-assessment related to the amount of the value added from January 1 to December 31 or to the day when the business is discontinued, of the year to which the first day of the fiscal year concerned belongs, by February 10 in the next year (in cases where the business has been discontinued, within two months from the day of its discontinuance, and in cases where the business has been discontinued on a certain date between January 1 and March 31, by April 30.). 2 In the case of the preceding paragraph, the returns which shall be filed to the governor of Do, Fu or prefecture where the office or place of work is located shall contain the entry or the kind of business and name and location of the office or place of work owned in that year (in cases where the business has been discontinued, during the period to the day of its discontinuance) and the amount of the value added and the value added tax (or, with respect to the individual person who makes payment by approximate self-assessment under the preceding Article, amount of the value added tax and tax paid by approximate self-assessment) and shall be accompanied with a statement of account relating to the value added concerned and papers stating the amount of income which should be made the taxable basis of income tax relating to the year concerned and the amount of salaries, interest, land rents and house rents paid during the year. 3 The tax amount paid by approximate self-assessment in accordance with the provision of the preceding Article shall be deducted from the tax amount to be paid by self-assessment in accordance with the provision of paragraph 1. 4 Any individual person who falls under the provision of Article 34 shall, in case Do, Fu or prefecture has provided by the by-law of Do, Fu or prefecture concerned that the person shall make the return under the provision of paragraph 1 or paragraph 2, make the return under the provision of the respective paragraphs concerned.

(Payment by Amended Self-Assessment of the Value Added Tax) Article 39. The person who has filed returns in accordance with the provision of Article 35 or the preceding paragraph shall, when they must amend the amount of taxable basis or the tax amount as returned after he has filed them, file the amended returns without delay, and he shall, when there is a tax amount increased due to the amendment, pay it.

(Obligation of Representatives, etc. of a Juridical Person to Sign or Seal) Article 40. On the returns under the provision of Article 35, or amended return or approximate return which the juridical person shall file in accordance with the provision of the preceding Article (referred to as "return, etc." ;hereinafter the same in this Article and Article 41), the representative of juridical person (or all the representatives in cases where two or more persons represent the corporation jointly) shall sign his name and put his seal. However, in cases where the representatives of a juridical person are two or more (excluding the cases where two or more persons represent the juridical person jointly), the person from among the president, chief director, managing director, standing director and other person, who presides over the business of the juridical person at the time of making out of the returns, etc. shall sign his name and put his seal. 2 In the return, etc. mentioned in the preceding paragraph, besides the representatives provided for in the same paragraph, the senior person responsible for the affairs concerning the accounting of the juridical person concerned at the time of making out of the returns from among the officials and personnel of the juridical person shall sign his name and put his seal. In this case, if the entries in the returns, etc. is contrary to his opinion, he shall state that fact in the returns, etc. 3 The person who is obligated to sign his name and put his seal on the returns, etc. in accordance with the provisions of the preceding two paragraphs shall, in the case of foreign juridical person, be the person responsible for management or operation of the property or business located in the enforcement area of this Law and the senior person responsible for affairs concerning the accounting related to the property or business concerned. In the case, the provision of the latter part of the preceding paragraph shall also apply to the person responsible for management or operation of the property or business concerned. 4 The existence or non-existence of the signature or seal as provided for in the preceding three paragraphs shall not affect the validity of returning by the returns, etc. mentioned in paragraph 1.

(Offense relating to Violation of Obligation to Sign and Seal by Representative, etc. of Juridical Person) Article 41. Any person who has violated the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article or person who has submitted a report, etc. in violation of these provisions, when such returns have been submitted, shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. However, the person may be exempted from the penalty according to the circumstances.

(Offense relating to Evasion of the Value Added Tax) Article 42. In cases where the whole or a part of the amount of the value added tax prescribed in Article 35 paragraph 3 is evaded by means of fraud or other wrongful acts, any representative, agent, employee or other worker of a juridical person who has committed the offense concerned shall be liable to penal servitude not exceeding three years or a fine not exceeding five million yen or to both. 2 A person who has evaded the whole or a part of the amount of value added tax prescribed in Article 38 paragraph 2 by means of fraud or other wrongful acts shall be liable to penal servitude not more than three years or a fine not more than five million yen or to both. 3 In cases where the tax amount of the evasion mentioned in the preceding two paragraphs exceeds five million yen, the amount of the fine mentioned in the respective item concerned may be an amount exceeding five million yen but less than the amount corresponding to the amount of the evasion, according to circumstances. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code (Law No.45 of 1907) shall not apply. However, the above provisions shall not apply to the penal servitude in cases where he is liable to penal servitude or he is liable to both penal servitude and a fine. 5 Where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 or paragraph 2 in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also thee juridical or individual person shall be liable to the penalty of fine mentioned in the same Article.

(Offense relating to False Payment by Approximate Self-Assessment relating to Value Added Tax) Article 43. A person who falls under any one of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) In cases where a false evidence has been submitted and the approval of the governor of Do, Fu or prefecture as provided for in the proviso to paragraph 1 of Article 36 has been obtained, a representative, agent, or employee or other worker of the juridical person who has committed the act of violation; (2) A person who has submitted a false evidence and obtained the approval of the governor of Do, Fu or prefecture as provided for in the proviso to paragraph 1 of Article 37 or the proviso to paragraph 2 of the same Article; (3) In cases where a false entry is made in the approximate payment return to be filed in accordance with the provision of Article 36 paragraph 6 with respect to the matters to be approximately estimated in accordance with the provision of paragraph 1 or paragraph 5 of the same Article, a representative, agent, employee or other worker of the juridical person who has committed the act of violation; (4) Any person who made the false entries in the approximate payment return to be filed in accordance with the provision of Article 37 paragraph 6 with respect to the matters to be estimated approximately in accordance with the provision of paragraph 1 or paragraph 2 of the same Article and has submitted it. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to a fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to file Return of Approximate Payment on the Value Added Tax) Article 44. Do, Fu or prefecture may make provisions, by the by-law of Do, Fu or prefecture concerned, to the effect that when the payers of the value added tax have failed, without justifiable reason, to file the approximate payment returns to be filed in accordance with the provision of Article 36 paragraph 6 or Article 37 paragraph 6 they shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has dissatisfaction with that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 Decision of the governor of Do, Fu or prefecture on the objection filed under the preceding paragraph shall be rendered within thirty days from the day of receipt of the objection. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has dissatisfaction with the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request by the persons concerned, that it is necessary to do so.

(Postponement of the Final Date of Payment of the Value Added Tax) Article 45. The governor of Do, Fu or prefecture may, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, postpone the final date of payment for those payers of the value added tax who are under special circumstances.

(Reduction and Exemption of the Value Added Tax) Article 46. The governor of Do, Fu or prefecture may through decision by each assembly concerned, reduce or exempt the value added tax, in cases where there exist special circumstances such as natural disasters, only with regard, to those persons who are considered to require reduction or exemption of the value added tax, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

(Revision and Determination of the Value Added Tax) Article 47. The governor of Do, Fu or prefecture may, in cases where the returns as provided for in Article 35 or Article 38 (hereinafter referred to collectively as "return" with respect to the value added tax) or the amended returns as provided for in Article 39 have been filed and when the amount of the taxable basis or of the tax so returned or amended is at variance with the amount assessed by their investigation, revise it. 2 The governor of Do, Fu or prefecture may, in cases where the taxpayer has failed to file the returns by the final date of filing returns, determine by his investigation the amount of the taxable basis and of the tax to be returned. 3 The governor of Do, Fu or prefecture may, only in cases where he has found that the amount of the taxable basis of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or in cases where he has found that the amount of the taxable basis or of the tax determined in accordance with the provisions of the preceding two paragraphs is too low and the fact of its being too low is due to fraud or other wrongful acts on the part of the taxpayers, revise it by their investigation. 4 The governor of Do, Fu or prefecture shall, when they have made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the taxpayer without delay.

(Collection of Shortage Amount of the Value Added Tax and the Arrearage Charge on such Shortage) Article 48. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if there is a shortage of the tax amount (meaning the shrtage of the tax amount due to revision or the amount of the tax as determined;hereinafter the same with respect to the value added tax), tax officials of Do, Fu or prefecture shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article. 2 In the cases mentioned in the preceding paragraph, collection shall be made by adding to the amount of the shortage an arrearage charge equivalent to the amount obtained by multiplying the shortage of tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundled yen shall be omitted, if any), if such shortage is one hundred yen, in proportion to the period from the day following the final date of payment provided for in Article 35 or Article 38 (or the final date of payment postponed in cases where the postponement of the final date has been made in accordance with the provision of Article 45;hereinafter the same respect to the value added tax) to the final date of payment provided for in the preceding paragraph (or the day of payment in cases where payment has been made before the final date of payment). However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected. 3 The governor of Do, Fu or prefecture may reduce or excempt the amount of the arrearage charge mentioned in the preceding paragraph, when they consider that there exists and inevitable cause for the taxpayer having, been subjected to the revision or determination as provided for in paragraph 1 or paragraph 2 of the preceding Article.

(Arrearage Charge on the Value Added Tax Paid by Self-Assessment after the Final Date of Payment) Article 49. The taxpayers shall, in case where they make payment to the tax after the final date of payment provided for in Article 35 or Article 38, or where they pay by self-assessment the amount increased by revision as provided for in Article 39, make payment by adding thereto the amount of the arrearage charge equivalent to the amount obtained by multiplying the tax amount concerned by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted if any), if the tax amount concerned is more than one hundred yen or more, in proportion to the period from the day following the final date of payment concerning the tax amount concerned to the day of payment. However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause with respect to the fact the taxpayers failed to make payment of the tax by the final date for payment as provided for in Article 35 or Article 38, or that it has become necessary to make amended return as provided for in Article 39 or that he has failed to make approximate payment by the final date for payment as provided for in Article 36 or Article 37.

(Negligence Additional Money or Non-Filing Additional Money relating to the Value Added Tax) Article 50. In cases where the return has been filed by the final date of filing of those returns, when the revision as provided for in Article 47 paragraph 1 or paragragh 3 has been made or amended report has been submitted, the governor of Do, Fu or prefecture shall, when he deems that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned by the report or amended report prior to the revision or amended return concerned, collect negligence of additional money equivalent to a sum obtained by multiplying by the rate of five percent the shortage of tax amount due to the revision concerned or the amount increased due the amended report concerned, if such amount is two thousand yen or more. 2 In the cases falling under any of the following items, the governor of Do, Fu or prefecture shall, when he considers that there exists no justifiable reason with respect to the fact that the return has not been filed by the final date of filing in the case of item (1), with respect to the fact that the return has not been filed by the final date of filing and that there exists a mistake in the amount of taxable basis or the tax amount returned by the return or the amended return prior to the revision or amended return in the case of item (2), with respect to the fact that the return has not been fild by the final date for filing in the case of item (3) or item (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the non-filing additional money equivalent to a sum which shall be computed, by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than one months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than three months. However, in cases where the amount of the non-filing additional money, is less than one hundred yen this shall not be collected: (1) In cases where the return has been filed after the final date of its filing, with respect to the tax amount filed by the return concerned, and the period from the day following the final date to the date of filing of the return concerned; (2) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 47 paragraph 1 or paragraph 3 has been made or when the amended report has been filed, with respect to the shortage of tax amount due to the revision concerned or the amount increased due to the amended return concerned, and the period mentioned in the preceding item; (3) In the cases where the determination as provided for in Article 47 paragraph 2 has been made, with respect to the shortage of tax amount due to the determination concerned and the period from the day following the final date of filing of return to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 47 paragraph 3 has been made, with respect to the shortage of tax amount due to the revision concerned, and the period from the day following the final date of the filing of the return to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return has been submitted after the final date of filing of the return or the amended return concerned has been submitted, when the presentation is not made foreseeing that the amount of the value added tax payable by the taxpayer concerned should be revised or determined due to the investigation of the governor of Do, Fu or prefecture, the governor of Do, Fu or prefecture shall not collect the negligence additional money relating to the amended return concerned or shall deduct the amount, corresponding to the amount obtained by respectively multiplying by the rate of five percent the tax amount as reported by the return concerned or the tax amount increased due to the amended return concerned, from the nonfiling additional money computed in accordance with the provision of the preceding paragraph. 4 When the governor of Do, Fu or prefecture has deeided the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the taxpayer without delay.

(Heavy Additional Money on the Value Added Tax) Article 51. In the cases falling under the provision of paragraph 1 of the preceding Article, when the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of amount of the taxable basis and has filed the retun or revised return relating to the final return on the basis of the fact so concealed or misrepresented, the governor of Do, Fu or prefecture shall, instead of the negligence additional money mentioned in the same paragraph, collect, in case the amount of shortage due to the revision or the amount increased due to the revision which should be the basis of the computation of the negligence additional money is two hundred yen or more, the heavy additional money equivalent to the sum obtained by multiplying the said shortage or the amount incleased due to the revision by the rate of fifty persent. 2 In the case falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any of the following items, the governor of Do, Fu or prefecture shall in addition to the non-filing additional money under the same paragraph, collect, in case the tax amount which was the basis of the computation of it is two hundred yen or more, the heavy additional money equivalent to the sum obtained by multiplying the tax amount by the rate of fifty percent: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, that the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis and have not filed the report by the final date of filing of the return using as an excuse the fact so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, that taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of the taxable basis, and he has filed the return on the basis of the fact so concealed or misrepresented; (3) In the cases falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, the fact that taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis, and has not filed the return by the final date of filing of the return using as an excuse the fact so concealed or misrepresented. 3 In the cases falling under the provisions of the preceding two paragraphs, the governor of Do, Fu or prefecture shall not collect the heavy additional money computed on the basis of the tax amount relating to the return or the tax amount increased due to the revised return in case there exists any reason falling under the provision of paragraph 3 of the preceding Article for the filing of the said return or revised return relating to the final return. 4 The governor of Do, Fu or prefecture shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the taxpayer without delay.

(Precedure for the Filing of the Returns on the Blue Form) Article 52. In cases where the person who conducts the business keeps books or documents for the entry of the matters prescribed by the Local Finance Commission Regulation in connection with the computation of the amount of value added, he may file the reports or amended reports provided for in Article 35 to Article 39 inclusive by means of the blue form, when the approval of the governor of Do, Fu or prefecture (with respect to the person who conducts the business, establishing offices or places of work in two or more prefectures, the governor of the prefecture where the main office or place of work is located;hereinafter the same in this Article) has been obtained. In this case such returns shall be referred to as the blue return. 2 A person who intends to obtain the approval of the governor of Do, Fu or prefecture for the filing of the blue returns in accordance with the provision of the preceding paragraph shall submit, as provided for by the by-law of Do, Fu or prefecture concerned, the application to the governor not later than the day preceding the first day of the business year, the term for approximate counting or the term corresponding to either one, related to the return concerned. 3 The governor of Do, Fu or prefecture, in case an application under the preceding paragraph has been filed, if it is considered that the books and documents maintained by the applicants concerned do not conform to the provisions of the Local Finance Commission Regulation under paragraph 1, or if any fact is discovered that a false entry is considered to be made in the books and documents, or if the application is what has been filed within one year after receipt of a notice of cancellation under the provision of paragraph 6, may reject such application. 4 The governor of Do, Fu or prefecture, when he gives an approval to the application prescribed in paragraph 2, if it is considered necessary, may give a necessary instruction with regard to the books and documents under paragraph 1 to be maintained by the applicant concerned. 5 When the fact that the person who has obtained the approval of the governor of Do, Fu or prefecture for the filing of the blue return is considered not conforming to the entry matters provided for by the Local Finance Commission Regulation or the fact that a false entry is considered to have been made in the books and documents is discovered, the gorernor of Do, Fu or prefecture may cancel the approval, going back to the time when the fact concerned is deemed to have occurred. In this case, the blue return which is submitted after the time when the fact occurred, shall be deemed to be a return other than a blue return. 6 The governor of Do, Fu or prefecture, in cases where any application prescribed in paragraph 2 has been filed with, if he has approved or rejected the application concerned or if he has cancelled the approval as prescribed in the preceding paragraph, he shall notify the same to the person concerned without delay.

(Revision and Determination with respect to the Report by means of the Blue Return) Article 53. In cases where the governor of Do, Fu or prefecture intends to make the revision or determination under the provision of Article 47 with respect to the amount of value added of the person who is approved to submit the blue return during the period for which the filing of it is approved, he shall not make it unless he investgates in accordance with the books and documents beforehand, points out that the entry matters prescribed by the Local Finance basis Commission Regulations are not correct and he makes it on the basis of what he pointed out. However, in cases where it is clear from the entry in the return that the amount of value added is not computed in accordance with the provision of Article 30, he shall not be prevented from making revision of the said amount of value added in accordance with the provision of Article 47.

(Payment by Self-Assessment in cases where Business is Conducted by Establishing Offices or Place of Work in Two or More Do, Fu and Prefectures) Article 54. In cases where the person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures makes the payment by self-assessment of the value added tax in accordance with the provision of Article 35, Article 38 or Article 39, or makes payment by approximate self-assessment of the value added tox in accordance with the provision of Article 36 or Article 37, he shall divide among the Do, Fu and prefectures concerned the total amount of the value added tax with respect to the business concerned, take the amount so divided as the taxable basis, compute the amount of value added tax for each prefecture concerned and make the payment by selfassessment or make the approximate yayment by approximate self-assessment of it, and shall submit to the governors of the Do, Fu and prefectures concerned a statement of account for the total amount of the value added tax and a statement of the details of the division of it among Do, Fu and prefectures. In this case, the total amount of the value added and the amount divided among Do, Fu and prefectures concerned shall be stated in the return, amended return or approximate payment return. 2 In the case of the preceding paragraph, the persons who conduct the said business shall submit copies of the documents, submitted in accordance with the provision of the same paragraph to the governors of the Do, Fu and prefectures where the principal office or place of work is located, to the Local Finance Commission through the governor of Do, Fu or prefecture concerned. 3 The division as provided for in paragraph 1 shall be made, by distributing one half on the total amount of value added proportionately to the value of the fixed assets of the office or place of work concerned, and the other half of it proportionately to the amount of salaries of employees working in the office or place of work, in the case of the business of manufacturing, electricity supply, gas supply, motor highways, canals, wharves, mooring and cargo unloading, and by distributing the total amount of value added tax proportionately to the amount of salaries of the employees working in the office or place of work, in the case of the other businesses, with regard to the offices or the places of work entered in the return or approximate payment return as provided for in Article 35 or Article 36 in the case of juridical person, and with regard to the offices or places of work entered in the return or approximate payment return as provided for in Article 37 or Article 38 in the case of individual persons. However, in cases where approximate payment is made on the basis of the amount of value added in the preceding business or calendar year in accordance with the provision of the main clause of Article 36 paragraph 1 or the main clause of Article 37 paragraph 1, the standard used for the division in the preceding business or calendar year shall be used, except for the cases where the approval of the governor of Do, Fu or prefecture concerned has been obtained. 4 In the cases under the preceding paragraph, the value of fixed assets shall be the prices current as of the last day of the period for the computation of the taxable basis, and the amount of salaries of employees shall be the total amount of salaries of employees paid during the period for the computation of the taxable basis. 5 In the case of paragraph 3, the value of the properties shall, when the whole on a part of the properties were destroyed owing to earthquake, flood, fire or other causes or they were moved to another Do, Fu or prefecture during the period for computation of taxable basis, be the total amount of each value concerned as of the end of every month during the period for computation of taxable basis, regardless of the provision of the preceding paragraph.

(Revision or Determination concerning the Payment by Self-Assessment in cases where the Business is operated with Offices or Places of Work in Two or More Do, Fu and Prefectures) Article 55. Revision or determination to be made in accordance with the provisions of Article 47 paragraph 1 to paragraph 3 inclusive with respect to the total amount of the value added or the amount of value added divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1 of the preceding Article shall be made in accordance with the direction of the Local Finance Commission by the governor of the Do, Fu or prefecture where the principal office or place of work is located. 2 The governor of the Do, Fu or prefecture concerned, shall, when he consides there was the necessity of revision or determination of the total amount of the value added or the amount of value added divided or to be divided among Do, Fu and prefecture concerned as provided for in paragraph 1 of the preceding Article, request through the governor of Do, Fu or prefecture where principal office or place of work is located with the reason therefor stated therein, the Local Finance Commission for its direction. In this case, the request for the direction concerning the revision of the amount of value added shall be made within thirty days from the day of receipt of the returns or amended returns on the value added tax for the amount of value added to be revised. 3 The governor of Do, Fu or prefecture where the principal office or place of work is located shall, when he has received the documents related to the request of the preceding paragraph, deliver them to the Local Finance Commission with his opinion attached thereto within thirty days from the day of his receipt of the said documents. 4 The Local Finance Commission shall, when, in cases where it received the documents and opinion mentioned in the preceding paragraph, it considers that there exists the necessity of revision or determination of the total amount of the value added or the amount of value added divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1 of the preceding Article, direct the revision or determination to the governor of Do, Fu or prefecture where a main office or place of work is located. In this case, when the Commission considers that there is no necessity of revision or determination, the Commission shall notify that effect. 5 The direction or notification mentioned in the preceding paragraph shall be made within two months from the day of receipt of the documents and opinion mentioned in paragraph 3. However, in cases where special circumstances exist, this shall not apply. 6 The governor of Do, Fu or prefecture where a main office or place of work is located shall, when he has received the direction mentioned in paragraph 1 or paragraph 4, revise or determine the total amount of value added or the amount of value added divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1, and shall notify it to the governors of Do, Fu and prefectures concerned and shall report it to the Local Finance Commission. In this case, the revision or determination related to the value added tax to be imposed by Do, Fu and prefectures concerned shall be deemed to be the revision or determination made by the governor of Do, Fu or prefecture concerned respectively.

(Rights of Questioning and Examination relating to the Value Added Tax of Officials of the Executive Office of the Local Finance Commission) Article 56. In the cases under the preceding Article, the officials of the executive office of the Local Finance Commission who are designated by the chairman of the Commission, may, if necessary for the investigation of the division of taxable basis of the value added tax, put questions to the persons listed below or examine books, documents and other articles related to the business of persons listed in item (1) or item (2): (1) Taxpayers or those persons who are considered as obligated to pay taxes; (2) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding item; (3) Besides the persons listed in the preceding two items who are considered as directly related to the imposition and collection of the value added tax involved. 2 In the cases under the preceding paragraph, the tax officials concerned must carry with them the certificate to prove their status and show it, if requested by the persons concerned. 3 The right of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal, etc. of Examination of the Officials of the Executive Office of the Local Finance Commission) Article 57. A person who falls under any of the following items shall be liable to a penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, documents and other articles under the provision of the preceding Article; (2) A person who has shown those books and documents mentioned in paragraph 1 of the preceding Article in which false entries are made; (3) A person who has refused to answer, or given false answers to the questions of officials of the executive office of the Local Finance Commission under the provision of the preceding Article. 2 When a representative of a juridical person or an agent, employee, or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Part 4 Remedies for Revision, or Determination, etc.

(Remedies for Illegality or Error Involved in Revision or Determination, or Determination of the Amount of Negligence Additional Money, Non-Filing Additional Money or Heavy Additional Money concerning Value Added Tax) Article 58. Person who have received the notification of revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 47 paragraph 4, Article 50 paragraph 4 or Article 51 paragraph 4 may, when they consider that there is illegality or error involved in such revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its receipt of the said notification. 2 In the case under the preceding paragraph, the filing of the objection against the revision or determination of the amount of value added of the business of the persons who conduct the business establishing offices or places of work in two or more Do, Fu and prefectures, shall be made with the governor of Do, Fu or prefecture where the principal office or place of work is located. 3 A person who has received a notice of governor of Do, Fu or prefecture under the provision of Article 36 paragraph 4, Article 37 paragraph 5 or Article 52 paragraph 6 may, if he has any complaint againt the matter so notified may file an appeal of objection with the governor of Do, Fu or prefecture concerned within thirty days from the day of receipt of the notice. 4 In cases where the notification under paragraph 1 or the preceding paragraph has been dispatched by mail, if the day of its arrival is not definitely known, the day that elapsed four days from the day of dispatch shall be deemed to be the day of its receipt. In this case, if the taxpayers can prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt. 5 The decision of the governor of Do, Fu or prefecture concerned on the objection filed under paragraph 1 which is required to be filed with the governor of Do, Fu or prefecture where the principal office of place of work is located in accordance with the provision of paragraph 2 shall be made in accordance with the direction of the Local Finance Commission. 6 The decision of the governor of Do, Fu or prefecture on the objection led in accordance with the provision of paragraph 1 or paragraph 3, shall be made within thirty days from the day of its receipt. 7 The decision on objection shall be made in writing and delivered to the person who filed the objection, with the reasons therefor stated therein. 8 When the documents related to the filing of objection are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1 or paragraph 3. 9 Person who is dissatisfied with the decision on objection may file a suit with the court. 10 The collection of the impositions of local body concerning the value added tax shall not be suspended, even when the objection as provided for in paragraph 1 or paragraph 3 or the suit as provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the persons concerned, that it is neccessary to do so.

Part 5 Reminder and Action on Delinquency

(Reminder relating to the Value Added Tax) Article 59. If taxpayers have not made the full payment of the imposisions of local bodies related to the value added tax by the final date of payment (meaning the final date for the payment of the shortage of the tax in cases where a revision or determination has been made;hereinafter the same with respect to the value added tax) the tax officials of Do, Fu or prefecture must issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply where an advance collection is made. 2 In the case under the preceding paragraph, the tax officials of Do, Fu or prefecture must specify a reasonable period for the payment due to reminder within the space of time to be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture where special circumstances exist, a period different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Value Added Tax) Article 60. The tax officials of Do, Fu or prefecture must collect in accordance with the provision of the by-law of Do, Fu or prefecture concerned, a fee, in cases where the letter of reminder is issued.

(Action on Delinquency relating to the Value Added Tax) Article 61. In cases where a person who has been served a reminder as provided for in Article 59 has failed to make the full payment of the impositions of the local body related to the value added tax by the date specified in the letter of reminder, or where a person who has received a notification of change of the final date for payment has failed to make the full payment of tax by the final date specified in the notification, the tax officials of Do, Fu or prefecture must collect the impositions by the time limit as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the example of the action on delinquency of the national tax as provided for in the National Tax Collection Law (Law No.31 of 1897). 2 Persons who are dissatisfied with the action under the provision of the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of action. 3 The decision of the governor, of Do, Fu or prefecture on the objection as provided for in the preceding paragraph shall be made within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein to the person who has filed it. 5 In cases where the documents related to the filing of objection are dispatched by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Persons who are dissatisfied with the decision on objection may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the Do, Fu or prefecture concerned. 8 The execution of the action shall not be suspended, even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the person concerned, that it is necessary to do so. 9 As for the value added tax which the taxpayers shall pay by approximate self-assessment in accordance with the provision of Article 36 or Article 37, the tax officials of Do, Fu or prefecture shall not, even in the case where an action of delinquency as provided for in paragraph 1 is taken, hold auction before the final date for the filing of the reports as provided for in Article 35 or Article 38.

(Offense relating to Action on Delinquency in connection with the Value Added Tax) Article 62. In cases where a taxpayer of the value added tax, before he undergoes the execution of the action on delinquency, conceals, damages, or disposes of his property, to the disadvantage of the Do, Fu or prefecture, his property for the purpose of evading the execution of that action, or in cases where he underwent the execution of that action after having fraudulently increased liabilities on his property, he shall be liable to a penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or both. In cases where he commits such acts for the purpose of evading the execution of that action after having undergone the execution, he shall also be liable to the same penalty. 2 In cases where a third person, who is in possession of the property of a taxpayer has committed the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the execution of the action on delinquency, he shall be liable, according as such act has been done before or after the execution of the action on delinquency against the said taxpayer, to the penal servitude or fine or both the panal servitude and the fine in pursuance of the same paragraph. 3 A person who, knowing the circumstances, becomes, the other party in any of the acts provided for in paragraph 1 to a taxpayer or a third person being in possession of the property of the taxpayer prior to the execution of the action on delinquency against the taxpayer, shall be liable to penal servitude not exceeding two years or a fine of not exceeding one hundred thousand yen or both, when that action has been executed. The same shall apply to a person who, knowing the circumstances, becomes the other party in any of the acts provided for in paragraph 1 to a taxpayer or a third person being in possession of the property of the taxpayer after action on delinquency has been executed. 4 If a representative of a juridical person or an agent employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in each of these paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Value Added Tax Conducted according to the Example of the National Tax Collection Law) Article 63. In the case under Article 61 paragraph 1, a person who has refused, obstructed or evaded the examination of tax officials of Do, Fu or prefecture conducted according to the example of the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetarted the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Request for Hand-Over relating to the Value Added Tax) Article 64. In cases where taxpayers fall under any of the following items, the tax officials of Do, Fu or prefecture concerned must request the administrative organ, local body, court of enforcement, marshal, compulsory administrator, bankruptcy administrator, liquidator concerned or the person who has made limited recognition to hand over the impositions of the local body related to the value added tax. However, in cases where there exists any other property to be attached, he may attach it at once: (1) When they receive the execution of an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When they are subjected to compulsory execution; (3) When they have been adjudicated to be bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where the inheritance has commenced with respect to tax-payers, when the successor has made limited recognition.

(Additional Arrearage Charge related to the Value Added Tax) Article 65. When the tax officials of Do, Fu or prefecture have issued the letter of reminder, they must collect, in case the amount of the value added tax is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day for one hundred yen (a fraction of one hundred yen shall be omitted if any), in accordance with the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or of the attachment of property. However, this shall not apply to any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there were inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax by the final date of payment specified by the letter of reminder. 2 The additional arrearage charge mentioned in the preceding paragraph shall not exceed five percent of the tax amount.

Part 6 Control of Offense

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to the Offense relating to the Value Added Tax) Article 66. With respect to the offense relating to the value added tax, the provisions (excluding Article 19-(2) and 22) of the Anti-National Tax Evasion Law (Law No.67 of 1900) shall apply mutatis mutandis.

Article 67. In the case under the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and those of the chief of a taxation office shall be performed by the governor of Do, Fu or prefecture or by the chief of the sub-prefectural office, office of local affairs of the office in charge of handling the taxation affairs, established by the by-law of Do, Fu or prefecture concerned and the responsibilities of the tax officials of the National Tax Bureau or the taxation office shall be performed by the tax officials of Do, Fu or prefecture who shall be designated by governor of Do, Fu or prefecture by specifying their responsibilities. In this case, the governor of Do, Fu or prefecture performs the responsibilities of the chief of the taxation office, only when the offense related to the value added tax has been discovered in the area outside the jurisdiction of the persons, excepting the governor of Do, Fu or prefecture, who performs the responsibilities of the chief of taxation office.

Article 68. In the case under Article 66, a person who performs the responsiblities of tax officials may investigate the case of offense related to the value added tax out of the area of Do, Fu or prefecture to which he belongs.

Article 69. In the case under Article 66, the offense related to the value added tax shall be be deemed to be offense related to the national tax other than indirect national tax.

Part 7 Transitory Measures

(Time for Commencement of Application of the Provisions relating to the Value Added Tax) Article 70. The provisions of this Section shall apply, with respect to the value added tax for business operated by juridical persons, from the part of the value added in the business year to which January 1, 1952 belongs and, with respect to the value added tax for businesses operated by individual persons, as from the said day.

(Exceptions to the Value Added Tax for Business Year to Which January 1, 1952 Belongs) Article 71. In the cases mentioned in the preceding Article, the value added tax for the business year to which January 1, 1952 belongs shall be the total of the amount of the tax computed by taking the amount of value added from January 1 of the same year to the day of the termination of the said business year as the taxable basis and the amount equivalent to that of the enterprise tax computed in accordance with the provisions of Chapter 6, Section 2 taking as the taxable basis the income (with respect to the business of electricity supply, etc.(shall be the business of electricity supply, gas supply and local railway and tramway business out of the business of transportation, the receipt of which should have been the taxable basis in computation of the enterprise tax against the said business in accordance with the provisions of the Chapter 6, Section 2) it shall be the amount received;hereinafter the same in this Article) from the day of the commencement of that business year to December 31, 1951. 2 The amount of value added mentioned in the preceding paragraph shall be the amount obtained by multiplying, by the number of days from January 1 of the same year to the day of the termination of that business year, the amount reached by dividing the value added in the business year with January 1, 1952 belongs by the total number of days in that business year. 3 The income mentioned in paragraph 1 shall be the amount obtained by multiplying, by the number of days from the day of the commencement of the business year to December 31, 1951, the amount obtained by dividing the income for the business year to which January 1, 1952 belongs, by the total number of days of the said business year.

Article 72. Only with respect to the value added tax relating to the value added of the business year concerned of the juridical person whose business year terminates during the period from January 1, 1952 to March 31 of the same year, "in the fiscal year to which the day of the termination of the business year belongs" in Article 33 shall read"in the fiscal year 1952-1953. 2 Only with respect to the value added tax relating to the value added of the business year concerned of the juridical person whose business year terminates during the period from January 1, 1952 to March 31 of the same year, "within two months from the day of the termination of every business year" in Article 35 paragraph 1 shall read "by May 31, 1952" and "within two months from the day of merger" in paragraph 2 of the same Article shall read "by May 31, 1952 respectively" . 3 The juridical person conducting business whose business year to which January 1 of 1952 belongs exceeds six months, is not required to make the payment by approximate self-assessment as provided for in Article 36 with respect to the value added tax relating to the value added amount of the business year concerned. However, a payment by approximate self-assessment shall be made after the instance wherein the business year of a juridical person as newly established under Article 36 paragraph 5 exceeds six months, with respect to those of which the date of commencement of the business year belongs to the period from January 1, 1952 to 31 of the same month.

(Exception of the Value Added Tax of Individual Person for the Fiscal Year 1952-53) Article 73. Only with respect to the value added tax for the fiscal year 1952-53 on the value added amount of the business conducted by an individual person, the person who conducts business shall pay, by approximate self-assessment, the value added tax relating to the value added amount of the year concerned after the example of the instance of the person who is an individual person falling under paragraph 2 of Article 37 and has newly commenced the business during the year concerned. In this cace, when the taxpayer is such an individual person on whom the enterprise tax or special income tax for the fiscal year 1951-52 has been imposed, the amount of the value added tax to be paid by approximate self-assessment may be an amount of four times the amount obtained by dividing the enterprise tax amount or special income tax amount as was imposed as for the fiscal year, 1951-52 by the number of months wherein the enterprise or business relating to the enterprise tax or special income tax has been under operation. 2 With respect to the payment by approximate self-assessment under the provision of the preceding paragraph, the governor of Do, Fu or prefecture may revise or determine the taxable basis and the tax amount in accordance with the provision of Article 47.

(Exceptions to Taxable Basis of Value Added Tax) Article 74. Only the amount of value added to be taken as the taxable basis for the businesses of banking, mutual financing (Mujin), trust, insurance, transportation and warehousing for the fiscal year 1952-53 (with respect to corporation, the business year which is to terminate by March 31, 1953) may be, regardless of the provisions of Article 30 paragraph 4 to paragraph 9 inclusive, the amount obtained by multiplying by forty-five percent in the case of banking and mutual financing, one hundred percent in the case of trust, fifteen percent in the case of life insurance, seventeen percent in the case of loss insurance, fifty percent in the case of transportation excluding local railways and tram railways and warehousing, forty percent in the case of local railways and tram railways of the gross amount of sale in each business year, in case of those businesses, operated by corporations, and during the period from January 1 of the year to which the fiscal year belongs to December 31 of the same year or to the first day of the discontinuance of the business, in the case of business operated by individual persons. 2 The gross amount of sale mentioned in the preceding paragraph means the following: (1) Banking:The total of the interest on loans, interest on negotiable instrument, interest on deposits, dividends of share, fees for discount of bills, charges, fees for loan of negotiable instrument, security charges for debt, and fee for protection deposit; (2) Mutual financing (Mujin):The total of the profit from mutual financing, contracts profit from tender balance, differential profits, interest on loans, interest on negotiable instrument, interest on deposits, dividends of share, fees, and charges for dissolution of contract; (3) Trust:The total of the commission for trust; (4) Insurance:The total of net insurance premium paid in (meaning the amount obtained by deducting the insurance premium paid for the contract for reinsurance from insurance premium received), interest on loans, interest on negotiable instrument, interest on deposits and dividends of share; (5) Transportation:The total of carriage fares and charges as well as other fees; (6) Warehousing:The total of charges for deposit, fees, and expenses for loading.

Section 2 Admission Tax Part 1 Common Rules

(Taxpayers, etc. of the Admission Tax) Article 75. The admission tax shall be imposed on those persons for their admission into the places of the first or the second category or for their utilization of the facilities of the third category, by the Do, Fu or prefecture where such places or facilities are located, taking the admission fees or the utilization charges as its taxable basis. 2 The places of the first category mentioned in the preceding paragraph shall mean the following places: (1) Places for motion pictures, plays, entertainments, musical performances (including singing;hereinafter the same with respect to the admission tax), or shows (including games, such as wrestling, base-ball, etc., which are played for the purpose of public exhibition;hereinafter the same with respect to the admission tax); (2) Race courses and bicycle-race courses; (3) Places similar in nature to those places enumerated in the preceding two items. 3 The places of the second category mentioned in paragraph 1 shall mean exhibition grounds, galleries for exposition, amusement parks and other places of a similar nature. 4 The facilities of the third category mentioned in paragraph 1 mean the following facilities: (1) Dance halls, mahjong saloons and bililard saloons; (2) Golf-links and skating rinks; (3) Fishing ponds and boat-hiring places; (4) Facilities similar in nature to those facilities enumerated in the preceding three items. 5 The admission fees or the utilization charges mentioned in paragraph 1 mean money or goods under whatever name which is paid as a price or burden for admission to the places of the first category or the second category or for utilization of the facilities of the third category.

(Taxation of the Admission Tax as considered) Article 76. If, in those cases where admission fees or utilization charges have been prescribed for admission to the places of the first category or the second category or for utilization of the facilities of the third category, admission or utilization has been effected without the payment of the whole or part of the admission fee or the utilization charge, the admission tax may be imposed by considering that the admission fee or the utilization charge has been paid in full, except for cases where such admission or utilization has been occasioned by official duty or business. 2 In those cases where the sponsors of the entertainments (meaning motion pictures, plays, entertainments, musical performances, shows, horse races, bicycle races, expositions, and other functions of a similar nature and including the gathering mentioned in Article 78;hereinafter the same with respect to the admission tax) at the places of the first or the second category or the administrators of such places, or the administrators of the facilities of the third category or persons who have borrowed such facilities, or any other persons under whatever name who ought to be considered as any of the foregoing persons (hereinafter all of whom shall be referred to as "the sponsors, etc." ) have not prescribed admission fees or utilization charges for admission to the places of the first or the second category or for utilization of the facilities of the third category and allowed admission or utilization without collecting the admission fee or the utilization charge, the admission tax may be imposed by considering the sponsors, etc. as entrants or utilizers, and expenses for the functions, the rent of the facilities of the third category and other expenses required by the sponsors, etc. for allowing admission into such places or utilization of such facilities as the admission fee or the utilization charge.

(Tax Rate, of Admission Tax) Article 77. The rate of the admission tax shall be one hundred percent of the admission charge, However, it shall be forty percent of the admission charge, in cases where fees are collected from persons who enter the places of the second category, persons who enter, for purposes of enjoyment, those gathering places where mostly the pure music, such as symphony music, instrument music, vocal music, etc. is given public performance for study who enter athletic stadium to see athletic games played by students, pupils, or those who are not professional players.

(Exemption of the Admission Tax) Article 78. Do, Fu or prefecture may not impose the admission tax, as may be provided for by the by-law of the Do, Fu or prefecture concerned on the admission to those places where plays, entertainments, musical performances, athletic games, expositions, and other gatherings of a similar nature of students, pupils, school children, or persons who are not professional participants in the function concerned are held under the auspices of the organization of school children, pupils, students or graduates, or organizations in support of school, or under the auspices of schools (meaning the school mentioned in Article 1 and Article 98 paragraph 1 of the School Education Law and school established by the juridical person mentioned in Article 64 paragraph 4 of the Private School Law;hereinafter the same in this Article), organization concerning the social education mentioned in Article 10 of the Social Education Law (Law No.202 of 1949) or under the auspices of persons who are operating the social work for which application for commencement of work has been made in accordance with the provision of Article 2 of the Social Work Law (Law No.59 of 1938)(hereinafter referred to as "social work" ) or rehabilitation works as provided for in the Immediate Aid to Offenders Law (Law No.203 of 1950)(hereinafter referred to as "rehabilitation work" ), or under the auspices of persons who establish the protection institutions as provided for in Daily Life Protection Law (Law No.144 of 1950)(hereinafter refered to as "protection institutions" ), child welfare agencies as provided for in Child Welfare Law (Law No.164 of 1947)(hereinafter referred to as "child welfare agencies" ) or rehabilitation relief facilities for the disabled persons as provided for in Law for Welfare Disabled Persons (Law No.283 of 1949)(hereinafter referred to as "disabled persons rehabilitation relief facilities" ), only in cases where the whole of the net proceeds from the particular function is expended for school, social education conducted by corporations concerning the social education, social work or rehabilitation works or protection institutions, child welfare agencies or disabled persons rehabilitation relief facilities, and persons who participate or who are interested in the function concerned receive on remuneration.

(Tax Official's Rights of Questioning and Examination relating to the Admission Tax) Article 79. If necessary for investigation relating to the imposition and collection of the admission tax, a tax official of Do, Fu or prefecture may question the persons listed below or examine books and other articles relating to the business of the persons listed in item (1) to item (3) inclusive: (1) Special collectors; (2) Taxpayers of those persons who are considered as obligated to pay taxes; (3) A person who is considered as obligated to furnish money or goods to those who are listed in the preceding two items; (4) A person other than those listed in the preceding three items who is considered as immediately concerned with the imposition and collection of the admission tax involved. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with them the certificate to prove their status and show them, when required by persons concerned. 3 The investigation concerning the action on delinquency relating to the admission tax shall be in accordance with the provision of Article 102 paragraph 1, notwithstanding the provision of paragraph 1. 4 The right of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Admission Tax) Article 80. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, documents or other articles in accordance with the provision of the preceding Article; (2) A person who has shown those books and documents under paragraph 1 of the preceding Article which contain false entries; (3) A person who has refused to answer or given false answers to the questions of tax officials which are provided for in the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

(Tax Manager of the Admission Tax) Article 81. If special collectors or taxpayers who are to make payment by self-assessment of the admission tax have not their permanent residences, dwelling places, offices or places of work in Do, Fu or prefecture to which they owe the obligation to pay or deliver taxes, they must nominate from among persons residing within such areas, as may be specified by the by-law, of To, Do, Fu or prefecture concerned, their respective tax managers in order to make them handle all the matters relating to the payment or delivery and report them to the governor of the Do, Fu or prefecture concerned. The same shall apply when the tax managers have been altered.

(Offense relating to False Report relating to the Admission Tax) Article 82. A person who has filed a false report in regard to the tax manager to be reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding six months or a fine not exceeding one hundred thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure of Report relating to Tax Managers of the Admission Tax) Article 83. Do, Fu or prefecture may lay down a provision, by the by-law Do, Fu or prefecture concerned, to the effect that in cases where special collectors or taxpayers who are to make payment by self-assessment of the admission tax have failed, without justifiable reason, to file reports in regard to the tax manager to be reported in accordance with the provision of Article 81, they shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Persons who have been subjected to a non-criminal fine as provided for in the preceding paragraph may, when they have complaints against that disposition, file an appeal of an objection with the governor of Do, Fu or prefecture within thirty days from the day when he received the said disposition. 3 The determination of the governor of Do, Fu or prefecture on the objection filed under the preceding paragraph shall be made within thirty days from the day when he receives it. 4 The determination on objection shall be in writing and shall be delivered, with the reasons therefor stated therein to the persons who has filed it. 5 In cases where the documents concerning the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the determination on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when the objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if they consider, upon request by the persons concerned, that it is necessary to do so.

(Obligation to Deliver and to Tear off Admission Tickets or Utilization Tickets) Article 84. The sponsors, etc. shall issue, and deliver to entrants or utilizers, before entry or utilization such admission tickets or utilization tickets as have been prepared by Do, Fu or prefecture for admission to the places of the first or the second category or for utilization of the facilities of the third category, except for those cases where entry is occasioned by official duty or business as provided for in Article 76 paragraph 1 or those cases provided for in paragraph 2 of the same Article or such cases as may be provided for by the by-law of Do, Fu or prefecture concerned. 2 The admission tickets or utilization tickets mentioned in the preceding paragraph shall be numbered serially by the Do, Fu or prefecture concerned. 3 The sponsors, etc. shall request presentation of the admission tickets or utilization tickets, tear off one half thereof and return the other half to the respective entrants or utilizers, when they enter the places of the first or the second category or utilize the facilities of the third category, except for such cases as may be provided for by the local by-law of the Do, Fu or prefecture concerned.

(Offense relating to the Violation of the Obligation to Tear off the Admission Tickets or Utilization Tickets) Article 85. Any person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has failed to deliver an admission ticket or utilization ticket in violation of the provision of paragraph 1 of the preceding Article or who has issued such admission ticket or utilization ticket as have not been prepared by Do, Fu or prefecture; (2) A person who has failed to tear off one half of an admission ticket or utilization ticket which has to be torn off in accordance with the provision of paragraph 3 of the preceding Article or who has failed to report the other half to the entrant or utilizer. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated any of the violation mentioned in the preceding paragraph in connection with the business of the juridical or individual person, not only the perpetraror shall be punished but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

Part 2 Collection

(Method of Collection of the Admission Tax) Article 86. The collection of the admission tax shall be conducted by means of special collection. However, in case where the tax is collected in accordance with the provision of Article 76 paragraph 2 and in other cases where there exists a special necessity, the collection shall be in accordance with the method of payment by self-assessment.

(Procedure of Special Collection of the Admission Tax) Article 87. In cases where the admission tax is to be collected by means of special collection, the sponsors of gatherings or other persons who have the facilities of collection shall be designated as special collectors by the local, by-law of Do, Fu or prefecture concerned and shall be caused to collect it. 2 The special collector mentioned in the preceding paragraph shall collect the admission tax in exchange for the admission ticket or utilization ticket in accordance with the provision of Article 84 paragraph 1. 3 The special collector mentioned in paragraph 1 shall be obligated to submit to the governor of the Do, Fu or prefecture concerned the return of payment in which the basis and amount of the admission tax he shall collect and such other matters as may be provided for by the by-law of Do, Fu or prefecture concerned are stated and to deliver the payable collections, not later than the final date of payment fixed by that by-law. 4 With respect to the amount out of the payable collections delivered in accordance with the provision of the preceding paragraph, corresponding to the tax amount which the taxpayer of the admission tax did not pay to the special cllector, the speciall collector shall have the right of demanding compensation. 5 In cases where the special collector has filed a suit with the court on the basis of the right of demanding compensation as provided for in the preceding paragraph, tax official of Do, Fu or prefecture must produce testimony and besides this, give necessary assistance, excepting where the official secret is involved.

(Exception concerning the Payable Collections of the Admission Tax concerning the Temporary Gatherings) Article 88. In cases where the sponsors, etc. conduct the gatherings preparing a temporary place, Do, Fu or prefecture may, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, cause them to make the prepayment of admission tax. 2 In cases where the owner of the place of the first category is not obligated to collect the admission tax relating to the gathering at the place, when the gathering at that place is conducted temporarily and when the special collector of the admission tax relating to that gathering has failed to pay these payable collections, Do, Fu or prefecture may, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, demand that owner to pay the amount of money equivalent to the amount of payable collections which the special collector has to pay. 3 when the payment as provided for in the preceding paragraph has been made, the payment of the payable collections for the admission tax concerned to be made by the special collector shall be deemed to have been made. 4 The owner of the place of the first category who has received the demand as provided for in paragraph 2, shall, when he has paid the amount demanded have the right of demanding compensation for the amount from the special collector. 5 In case where the owner mentioned in the preceding paragraph has filed a suit with the court in accordance with the right of demanding compensation as provided for in the same paragraph, tax official of Do, Fu or prefecture must produce testimony and afford other necessary assistance excepting where the official secret is involved.

(Registration, etc. as the Special Collector of the Admission Tax) Article 89. The person designated as the special collector of the admission tax in accordance with the provision of Article 87 paragraph 1 shall, for each place of the first or second category or facility of the third category for the admission tax of which he is to make special collection, apply, as provided for in the by-law of Do, Fu or prefecture concerned, to the governor of Do, Fu or prefecture for the registration as the special collector of admission tax in such place or facility. 2 The governor of Do, Fu or prefecture shall, when he has received the application as prescribed for in the preceding paragraph, deliver, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, to the person who made the application a certificate to show that he is obligated to collect the admission tax. 3 The person who received the certificate mentioned in the preceding paragraph, shall display it at a spot visible to the public of the place or facility under paragraph 1. 4 The certificate mentioned in paragraph 2 shall not be lent or transferred to others. 5 The person who received the certificate mentioned in paragraph 2 shall, when the obligation of special collector of the admission tax relating to the place or facility mentioned in paragraph 1 has expired, surrender the certificate to governor of Do, Fu or prefecture within ten days from the day of its expiration.

(Offense concerning the Registration, etc. of the Special Collector of the Admission Tax) Article 90. Any person who falls under any one of the following items shall be liable to a penal servitude not exceeding six months or a fine not exceeding one hundred thousand yen: (1) Any person who has failed to apply for the registration as provided for in paragraph 1 of the preceding Article; (2) Any person who has violated the provision of paragraph 3 to paragraph 5 inclusive of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Procedures of the Payment by Self-Assessment of the Admission Tax) Article 91. A taxpayer who is obligated to make payment by self-assessment in accordance with the provision of Article 86 (hereinafter referred to as "taxpayer" ;the same with respect to the admission tax) shall be obligated to submit, within the period specified by the by-law of Do, Fu or prefecture concerned, to the governor of Do, Fu or prefecture a return in which the amount of taxable base, tax amount for the period as provided for in the said by-law and other matters as provided for in the said by-law and to pay the tax so returned in the Do, Fu or prefecture concerned.

(Offense relating to Evasion of the Admission Tax) Article 92. The special collector who has failed to pay in whole or in part the payable collection relating to the admission tax which is to be collected and to be paid in accordance with the provision of Article 87 paragraph 3 shall be liable to a penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen, or to both. 2 Any taxpayer who has evaded in whole or in part the tax amount to be paid in accordance with the provision of the preceding Article by means of a fraud or other wrongful acts, shall be liable to a penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen or to both. 3 In cases where the tax amount unpaid under paragraph 1 or the tax amount evaded under the preceding paragraph exceeds one million yen, the amount of the fine mentioned in the paragraph concerned may be, regardless of the provision of the paragraph concerned, made to an amount in excess of one million yen but less than the amount equivalent to the amount unpaid or evaded, according to the circumstances. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63, and Article 66 of the Criminal Code shall not apply. However, this shall not apply to the penal servitude, where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 5 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 or paragraph 2 in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Final Date for Payment of the Admission Tax) Article 93. The governor of Do, Fu or prefecture may, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, postpone the final date for payment for those special collector or taxpayer who are under special circumstances. However, the postponement of the final date for payment for special collectors shall not exceed thirty days.

(Revision and Determination relating to the Admission Tax) Article 94. The governor of Do, Fu or prefecture may, in cases where the return of payment as provided for in Article 87 paragraph 3 or the return as provided for in Article 91 (hereinafter referred generally to as "return" with respect to the admission tax) has been filed and when the amount of the taxable basis or the amount of tax stated in the said return of payment or the said return is at variance with the amount assessed by his investigation, revise it. 2 The governor of Do, Fu or prefecture may, in cases where the special collector or taxpayer has failed to file a return by the final date of filing of it, determine, on the basis of his investigation, the amount of the taxable basis and of the tax to be made payment by return or selfassessment. 3 The governor of Do, Fu or prefecture may, only in cases where he has found that the amount of the taxable basis or the amount of tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the amount of the taxable basis or the amount of tax revised or determined in accordance with the provisions of the preceding two paragraphs is too low and the fact that it is too low is due to a fraud or other wrongful act on the part of the special collector or taxpayer, revise it by his investigation. 4 The governor of Do, Fu or prefecture shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify it to the special collector or taxpayer without delay.

(Collection of Shortage of the Admission Tax and the Arrearage Charge on such Shortage) Article 95. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if there is a shortage of the tax (meaning the shortage of the payable collection or the tax as revised or the amount of the payable collection or the tax as determined;hereinafter the same with respect to admission tax), tax official of Do, Fu or prefecture shall collect it by fixing the day when one month elapses after the day of the communication mentioned in paragraph 4 of the same Article, as the final date of payment. 2 In the cases mentioned in the preceding paragraph, collection shall be made by adding to the amount of the shortage, in case it is one hundred yen or more an arrearage charge equivalent to the amount computed at the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any,) of the shortage of the tax for the period from the day following the final date or payment provided for in Article 87 paragraph 3 or Article 91 (in cases where the postponement of the final date for payment has been made in accordance with the provision of Article 93, the final date so postponed;hereinafter the same with respect to the admission tax) to the final date of payment provided for in the preceding paragraph (or the day of payment in case where payment has been made before this final date of payment). However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected. 3 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when it is recognized that there exists an inevitable cause for the special collector or taxpayer to have received the revision or determination under the provision of paragraph 1 or paragraph 2 of the preceding Article.

(Arrearage Charge on the Admission Tax Paid by Return or by Self-Assessment after the Final Date of Payment) Article 96. The special collector or taxpayer of the admission tax shall, in cases where he makes payment of the tax by returning of the payable collections by self-assessment of the tax after the final date of payment provided for in Article 87 paragraph 3 or Article 91, make payment of it by adding thereto the amount of the arrearage charge, in case its amount is one hundred yen or more, equivalent to the amount computed at the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) of the amount concerned for the period from the day following that final date of payment to the day of payment. However, this shall not apply to the case where the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the special collectors or taxpayers to pay by returning or by self-assessment by the final date as provided for in Article 87 paragraph 3 or Article 91.

(Negligence Additional Money and Non-Filing Additional Money of the Admission Tax) Article 97. In cases where the return has been filed by the final date of filing of those returns, when the revision as provided for in Article 94 paragraph 1 or paragraph 3 has been made, the governor of Do, Fu or prefecture shall, when he considers that there is no justifiable reason for any existence of a mistake in the amount of taxable basis or tax amount involved in the said return prior to the revision, collect, in case the amount of shortage due to the said revision is two thousand yen or more, the amount of negligence additional money equivalent to the sum obtained by multiplying the amount of the shortage by the rate of five percent. 2 In the cases falling under any of the following items, the governor of Do, Fu or prefecture shall, when it is recognized that there exists no justifiable reason for the failure of filing the return by the final date of filing in the case of item (1), for the failure of filing the return by the final date of filing and for the mistake in the amount of taxable basis or the tax amount in the return prior to revision in the case of item (2), for the failure of filing the return by the final date of filing in case of item (3) or item (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the non-filing additional money equivalent to the sum which shall be computed by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than three months, of the amount mentioned in the respective items. However, in case where the amount of non-filing additional money is less than one hundred yen, this shall not be collected: (1) In the cases where the return has been filed after the final date of filing, with respect to the tax amount relating to the return concerned, and for the period from the day following the final date to the date of filing of the return concerned; (2) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 94 paragraph 1 or paragraph 3 has been made, with respect to the amount of shortage due to the revision concerned, and for the period mentioned in the preceding paragraph; (3) In the cases where the determination as provided for in Article 94 paragraph 2 has been made, with respect to the amount of shortage due to the determination concerned and for the period from the day following the final date of filing of the return to the date of notification relating to the determination concerned as provided for in paragraph 4 of the same Article; (4) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 94 paragraph 3 has been made, with, respect to the amount of shortage due to the revision concerned, and for the period from the day following the final date of filing of the return to the date of notification relating to the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return has been filed after the final date of filing, when the filing was not made foreseeing that the amount of the admission tax of the special collector or taxpayer concerned would receive revision by the investigation of the Do, Fu or prefecture concerned, the governor of Do, Fu or prefecture shall reduce from the non-filing additional money, computed in accordance with the provision of the preceding paragraph, the amount corresponding to the amount obtained by multiplying the tax amount reported by the return of payment or return of self-assessment concerned by the rate of five percent. 4 In cases where the governor of Do, Fu or prefecture has decided the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector or taxpayer without delay.

(Heavy Additional Money on the Admission Tax) Article 98. In the cases falling under the provision of paragraph 1 of the preceding Article, when the special collector or taxpayer has concealed or disguised in whole or in part the fact to be taken as the basis for the computation of the amount of the taxable basis and has filed the return on the basis of the fact so concealed or disguised, the governor of Do, Fu or prefecture shall, instead of the negligence additional money mentioned in the same paragraph, collect, in case the shortage due to the revision which is to be the basis of the computation of the said negligence additional money is two hundred yen or more, the heavy additional money equivalent to the sum obtained by multiplying the shortage by the rate of fifty percent. 2 In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of following items, the governor of Do, Fu or prefecture shall, in addition to the non-filing additional money, collect, in case the tax amount which was the basis of the computation of the said additional money, the heavy additional money equivalent to the sum obtained by multiplying the said tax by the rate of fifty percent: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, that the special collector or taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis and has not filed return by the final date of filing using as an excuse the fact so concealed or misrepresented; (2) In the case falling under the provision of item (2) of paragraph 2 of the preceding Article, that special collector or taxpayer has concealed or disguised in whole or in part the fact to be take as the basis for the computation of the amount of the taxable basis, and he has filed the return in accordance with the fact so concealed or misrepresented; (3) In the cases falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, that special collector or taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis, and has not filed the return by the final date of filing using as an excuse the fact so concealed or misrepresented. 3 In the cases falling under the provision of the preceding paragraph, the governor of Do, Fu or prefecture shall not collect the heavy additional money computed on the basis of the tax amount reported in the return, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return. 4 The governor of Do, Fu or prefecture shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector or taxpayer without delay.

Part 3 Remedies for the Revision, Determination, etc.

(Remedies for Illegality or Error Involved in Revision or Determination, or Determination of Amount of Negligence Additional Money, Non-Filing Additional Money or Heavy Additional Money concerning the Admission Tax) Article 99. Any person who received the notification of revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 94 paragraph 4 or Article 97 paragraph 4, or paragraph 4 of the preceding Article may, when he considers that there is illegality or error involved in the revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money concerned, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the notification. 2 In cases where the notification as provided for in paragraph 1 has been dispatched by mail and the day of its arrival is not definitely known, the day after four days elapsed from the day of dispatch shall be deemed to be the day of its arrival. In this case, if the special collectors of taxpayers can prove the day of its arrival, the day so proved shall be taken to be the day of its receipt. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in paragraph 1 shall be made within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and delivered to the objector with the reasons therefor stated therein. 5 When the documents relating to the filing of objection are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who is dissatisfied with the decision on objection may file a suit with the court. 7 The collection of the impositions'of local body concerning the admission tax shall not be suspended, even when objection as provided for in paragraph 1 or suit as provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the persons concerned, that it is necessary to do so.

Part 4 Reminder and Action on Delinquency

(Reminder relating to the Admission Tax) Article 100. In cases where special collector or taxpayer has not made the full payment of the impositions of local bodies related to the admission tax by the final date of payment (meaning the final date for the payment of the amount of shortage, if a revision or determination has been made;hereinafter the same with respect to the admission tax), tax official of Do, Fu or prefecture shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply to the case where advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of Do, Fu or prefecture shall specify a reasonable period for payment or delivery due to reminder within such a period as may be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture where special circumstances exist, a period different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Admission Tax) Article 101. The tax official of Do, Fu or prefecture shall collect a fee in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, when he has issued the letter of reminder.

(Action on Delinquency relating to the Admission Tax) Article 102. In cases where a person who received a reminder as provided for in Article 100 has failed to make the full payment of the impositions off the local body relating to the admission tax by the final date specified by the letter of reminder or in cases where a person who received a notice of change of the final date for payment for the purpose of advance collection has failed to make the full payment of the payable collections or tax amount by the final date specified by the said notice, tax official of Do, Fu or prefecture shall collect the said impositions during such period as may be provided for by the by-law of Do, Fu or prefecture, following the example of the action on delinquency as provided for by the National Tax Collection Law. 2 A person who has objection to the action as provided for in the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day when he received the action. 3 The decision by the governor of Do, Fu or prefecture on appeal of an objection as provided for in the preceding paragraph shall be made within sixty days from the day of the receipt the appeal of an objection. 4 Decision on objection shall be made in writing and shall be delivered with reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents relating to the appeal of objection is dispatched by mail, the period required for the transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the appeal of objection may file a suit with the court. 7 The action in accordance with the provision of paragraph 1 may be taken outside the area of the Do, Fu or prefecture concerned. 8 The execution of the action shall not be suspended, even when the appeal of objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if they consider, upon request by the person concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Admission Tax) Article 103. In cases where a special collector or taxpayer of the admission tax conceals, damages, or disposes of, to the disadvantage of Do, Fu or prefecture, his properties before he receives the execution of the action on delinquency, with the aim of evading the execution of the action concerned, on in cases where he receives the execution of the action concerned after having fraudulently increased liabilities on his property, be shall be liable to a penal servitude not exceeding three years or a fine not more than two hundred thousand yen or both. In cases where he perpetrated such acts for the purpose of evading the execution of the action concerned after having been subjected to it, the same shall apply. 2 In cases where a third person who has in possession the property of a special collector or taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of letting the special collector or taxpayer evade the execution of an action on delinquency, he shall be liable to a penal servitude or a fine or both, distinguishing whether the said act was committed before or after the execution of the action on delinquency, and following the example of the same paragraph. 3 A person, who knowingly becomes the other party in any of the acts provided for in paragraph 1 to a special collector or taxpayer or a third person who is in possession of his property before the execution of an action on delinquency is taken, shall be liable to a penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or both, when that action has been executed. The same shall apply to a person who knowingly becomes the other party in any of the acts provided for in paragraph 1 to a special collector or taxpayer or a third person in possession of his property after the action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in each of these paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Admission Tax under the example of the National Tax Collection Law) Article 104. In the case of Article 102 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax officials of Do, Fu or prefecture conducted according to the example of the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Request for Hand-Over relating to the Admission Tax) Article 105. In cases where special collectors or taxpayers fall under any of the following items, tax officials of Do, Fu or prefecture must request the administrative organ concerned, local body, court of execution, marshal, compulsory administrator, bankruptcy administrator, liquidator, or inheritor who has given limited recognition, to hand over the collecting sum of the local body relating to the admission tax. However, in case there is other property to be attached, they may attach it immediately: (1) When they are subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When they are subjected to compulsory execution; (3) When they have been adjudicated to be bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where succession has commenced, with respect to a special collector or taxpayer when the inheritor has given limited recogni, tion.

(Additional Arrearage Charge relating to the Admission Tax) Article 106. When the tax officials of Do, Fu or prefecture, have issued the letter of reminder, they shall collect, in addition, an additional arrearage charge computed at four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), in case the payable collection or tax amount is one hundred yen or more, in proportion to the number of days from the day following the final date of payment to the day of the full payment of the payable collection or tax amount. However, in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen, this shall not be collected: (1) When advance collection is made; (2) When it is considered that there is an inevitable cause, such as suspension of traffic, for the failure of the full payment of the payable collection or tax amount by the designated final date of payment in the letter of reminder. 2 The amount of additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the payable collection or tax amount.

Part 5 Control of Offense of the Admission Tax

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to the Offense related to the Admission Tax) Article 107. The provisions of the Anti-National Tax Evasion Law (excluding those of Article 19-(2) and 22) shall apply mutatis mutandis to the offense relating to the admission tax.

Article 108. In the case under the preceding Article, the function of the director of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and that of the chief of the taxation office by the governor of Do, Fu or prefecture of the chief of the subprefectural office, office of local affairs or the office in charge of handling the taxation affairs, established by the by-law of the Do, Fu or prefecture concerned, and the function of the tax official of the National Tax Bureau or the taxation office shall be performed by the tax official of Do, Fu or prefecture, who shall be designated, fixing the duties to be performed, by the governor of Do, Fu or prefecture. In this cases, the governor of Do, Fu or prefecture may perform the function of the chief of the taxation office, only when the offense related to the admission tax was discovered in the area outside the jurisdiction of the persons, excluding the said governor, who are to perform the function of the chief of taxation office.

Article 109. In the case under Article 107, any person who performs the function of tax official may investigate the case of offense concerning the admission tax out of the area of the Do, Fu or prefecture to which he belongs.

Article 110. In the case under Article 107, the offense pertaining to admission tax shall be interpreted as being the offense pertaining to the indirect national tax.

Article 111. In the case under Article 107, the money or other goods delivered by the disposition at notice in accordance with the provision of Article 14 paragraph 1 of the Anti-National Tax Evasion Law shall be the revenue of the Do, Fu or prefecture concerned.

(Offense relating to Refusal of Examination relating to the Offense concerning the Admission Taxt to which the Anti-National Tax Evassion Law Applies Mutatis Mutandis) Article 112. In the case under Article 107, person who has refused, obstructed or evaded the examination, conducted by the tax official of the Do, Fu or prefecture mentioned in Article 107 who performs the function of tax official prescribed in Article 1 paragraph 1 of the Anti-National Tax Evasion Law with respect to the offense related to the admission tax deemed to be the offense concerning the indirect national tax pursuant to the provision of Article 10, shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Section 3 Amusement, Eating and Drinking Tax Part 1 Common Rules

(Taxpayers, etc. of the Amusement, Eating and Drinking Tax) Article 113. The amusement, eating and drinking tax shall be imposed, for amusement, eating and drinking, and lodging in restaurants, rooms for hire, cafes, bars, tearooms, hotels or other similar places, on persons who do such acts, in the Do, Fu or prefecture where the acts are done, with the charges as the taxable basis. 2 The charges mentioned in the preceding paragraph means money under any name whatever which is to be paid as a price or burden for amusement, eating and drinking, and lodging.

(Taxation of the Amusement, Eating and Drinking Tax as Considered) Article 114. In cases where eating and drinking are done in places other than those mentioned in paragraph 1 of the preceding Article, if the foods and drinks are supplied from restaurants, caterers, hotels, etc. such eating and drinking shall be considered as eating and drinking in the places mentioned in the same Article same paragraph and shall be subject to the imposition of the amusement, eating and drinking tax in the Do, Fu or prefecture where the restaurants, caterers, hotels, etc. are located.

(Standard Rate of the Amusement, Eating and Drinking Tax) Article 115. The standard rate of the amusement, eating and drinking tax shall be as listed in the following items for the kind of amusement, eating and drinking and lodging prescribed in each item concerned: (1) Service fees for Geisha or persons of a similar nature: 100 percent; (2) Charges for amusement, eating and drinking in restaurants, rooms for hire, cafes, bars and such other places of a similar nature as may be provided for by the by-law of Do, Fu or prefecture concerned (excluding the service fees mentioned in the preceding item): 40 percent; (3) Charges for lodging and for eating and drinking other than those mentioned in the preceding item: 20 percent.

(The Official's Rights of Questioning and Examination relating to the Amusement, Eating and Drinking Tax) Article 116. If necessary for investigation relating to the imposition and collection of the amusement, eating and drinking tax, tax official may question the person listed below or examine books, papers and other articles relating to the business of those persons listed in item (1) or item (2): (1) A special collector; (2) A person who is considered as obligated to furnish money or goods to special collector excepting those mentioned in item (3); (3) A taxpayer or person who is considered as obligated to pay taxes; (4) Other than those listed in the preceding three items, person who is considered as immediately concerned with the imposition and collection of the amusement, eating and drinking tax involved. 2 In the case mentioned in the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 Examination concerning the action on delinquency relating to the amusement, eating and drinking tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 134 paragraph 1. 4 The right of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to Amusement, Eating and Drinking Tax) Article 117. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles as provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who does not answer, or has given false answers to the questions of tax official as provided for in the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Part 2 Collection

(Method of Collection of the Amusement, Eating and Drinking Tax) Article 118. Do, Fu or prefecture shall collect the amusement, eating and drinking tax by means of special collection. In this case, a special collector may be caused to collect it by means of collection by stamps.

(Procedure of Special Collection of the Amusement, Eating and Drinking Tax) Article 119. In cases where the amusement, eating and drinking tax is to be collected by means of special collection, the operator of restaurant or other persons who have convenience in collection shall be designated as special collector by the by-law of Do, Fu or prefecture concerned, and shall be caused to collect it. 2 The special collector mentioned in the preceding paragraph shall be obligated to submit to the governor of the Do, Fu or prefecture concerned a return of payment stating the taxable basis and amount and other matters as may be prescrided by the by-law of the amusement, eating and drinking tax he shall collect, and to deliver the payable collections, not later than the time limit of payment fixed by that by-law. 3 With respect to the amount corresponding to the tax which the taxpayer of amusement, eating and drinking tax did not pay to the special collector, out of the payable collections delivered in accordance with the provision of the preceding paragraph of the amusement, eating and drinking tax, the special collecter shall have the right of demanding compensation from the taxpayers concerned. 4 In cases where the special collector has filed a suit with the court on the basis of the right of demanding compensation as provided for in the preceding paragraph, tax official of Do, Fu or prefecture must produce testimoney and otherwise offer necessary assistance except the cases involving the official secrets.

(Registration, etc. as the Special Collector of the Amusement, Eating and Drinking Tax) Article 120. The person who is designated as the special collector of the amusement, eating and drinking tax shall, with respect to every restaurant, room for hire, cafe, bar, tearoom, hotel, etc. relating to the amusement, eating and drinking tax, apply, as provided for in the by-law of Do, Fu or prefecture concerned, to the governor of Do, Fu or prefecture for the registration as the special collector of the amusement, eating and drinking tax in the respective places. 2 When the governor of Do, Fu or prefecture has received the application as provided for in the preceding paragraph, he shall, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, deliver to the applicant the certificate showing that he is obligated to collect the amusement, eating and drinking tax. 3 Persons who have received the certificate mentioned in the preceding paragraph, shall display it at a spot easily seen by the public of the places mentioned in paragraph 1. 4 The certificate mentioned in paragraph 2 shall not be lent or transferred to other person. 5 The person who has received the certificate mentioned in paragraph 2 shall, when the obligation of special collection of the amusement, eating and drinking tax relating to amusement, eating, drinking and lodging in the places mentioned in paragraph 1, has expired, return the certificate to the governor of Do, Fu or prefecture within ten days from the day of its expiration.

(Offense concerning the Registration, etc. of the Special Collector of the Amusement, Eating and Drinking Tax) Article 121. A person who falls under any one of the following items shall be liable to penal servitude not exceeding six months or a fine not exceeding one hundred thousand yen: (1) Any person who has failed to apply the registration as provided for in paragraph 1 of the preceding Article; (2) Any person who has violated any one of the provisions of paragraph 3 to paragraph 5 inclusive of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Offense relating to Evasion of the Amusement, Eating and Drinking Tax) Article 122. The special collector who has failed to deliver payable collections relating to the amusement, eating and drinking tax in whole or in part which is to be collected and to be delivered in accordance with the provision of Article 119 paragraph 2 shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen, or shall be liable to both penal servitude and a fine. 2 In cases where the amount unpaid mentioned in the preceding paragraph exceeds one million yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of one million yen but less than the amount corresponding to the unpaid tax according to the circumstances. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply, except with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When a representative of juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Time Limit of Payment of the Amusement, Eating and Drinking Tax) Article 123. The governor of Do, Fu or prefecture may, as may be provided for by the by-law of Do, Fu or prefecture concerned, postpone the final date of payment within the limit of thirty days for those special collectors of the amusement, eating and drinking tax who are under special circumstances.

(Revision and Determination concerning the Amusement, Eating and Drinking Tax) Article 124. The governor of Do, Fu or prefecture may, in cases where the returns of payment as provided for in Article 119 paragraph 2 have been filed and when the amount of the taxable basis or of the tax thereby returned for payment is at variance with the amount assessed by his investigation, revise it. 2 The governor of Do, Fu or prefecture may, in cases where the special collector has failed to file the returns of payment mentioned in the preceding paragraph, determine through investigation the amount of the taxable basis and of the tax to be returned for payment. 3 The governor of Do, Fu or prefecture may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too low and the fact of its being too low is due to fraud or other wrongful action on the part of the special collector, revise it through investigation. 4 The governor of Do, Fu or prefecture shall when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the special collectors without delay.

(Collection of Shortage Amount of the Amusement, Eating and Drinking Tax and the Arrearage Charge on such Shortage) Article 125. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the payable amount due to revision or the amount of the payable amount as determined;hereinafter the same with respect to amusement, eating and drinking tax), is one hundred yen or more, tax officials of Do, Fu or prefecture shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article. 2 In the cases mentioned in the preceding paragraph, collection shall be made of the shortage amount plus an arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if tax amount concerned is more than one hundred yen, in proportion to the period from the day following the final date of payment provided for in Article 119 paragraph 2 (in cases where the postponement of the final date for payment has been done in accordance with the provision of Article 123, the final date of payment so postponed;hereinafter the same with respect to the amusement, eating and drinking tax) until the day of payment. In cases where the amount of arrearage charge is less than ten yen, this shall not be collected. 3 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the special collector having received the revision or determination under the provision of the preceding Article paragpaph 1 or paragraph 2 respectively.

(Arrearage Charge on Payable Collections of the Amusement, Eating and Drinking Tax by Returning after the Final Date of Payment) Article 126. The special collector of the amusement, eating and drinking tax shall, in cases where he makes payment of the payable collections by returning after the final date of payment provided for in Article 119 paragraph 2, make payment by adding thereto the amount of the arrearrage charge equivalent to the amount computed at the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) of the tax amount, if the tax amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment provided for in the same paragraph to the day of payment. This shall not apply in cases where the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for his failure to deliver the payable collections by the final date of payment as provided for in Article 119 paragraph 2.

(Negligence Additional Money or Non-Filing Additional Money of the Payable Collections relating to the Amusement, Eating and Drinking Tax) Article 127. In cases where the returns of payment has been filed by the final date of filing of those returns, when the revision as provided for in Article 124 paragraph 1 or paragraph 3 has been made, the governor of Do, Fu or prefecture shall, when he considers that there is no justifiable reason for the existance of a mistake in the amount of taxable basis or tax amount as returned prior to revision, collect negligence additional money, equivalent to the sum computed by multiplying the amount of shortage due to the revision concerned by five percent, if such amount is more than two thousand yen. 2 In the cases falling under any of the following items, the governor of Do, Fu or prefecture shall, when it is recognized that there exists no justifiable reason with respect to the fact that the return of payment has not been filed by the final date of filing in the case of item (1), with respect to the facts that the return of payment has not been filed by the final date of filing and that there existed a mistake in the amount of taxable basis or the tax amount as returned prior to revision in the case of item (2), with respect to the fact that the return of payment has not been filed by the final date for filing the return of payment in the case of item (3) or item (4), collect the nonfiling additional money equivalent to the sum which shall be computed by multiplying the said tax amount for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty five percent if it is more than three months, if the tax amount mentioned in each item is more than one thousand yen. However, in cases where the amount of nonfiling additional money is less than ten yen, that shall not be collected: (1) In cases where report of payment has been filed after the final date of filing, with respect to tax amount as returned in the return of payment concerned, and the period from the day following the final date to the date of filing of the return of payment concerned; (2) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 124 paragraph 1 or paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 124 paragraph 2 has been made, with respect to the shortage amount due to the determination concerned and the period from the day following the final date of filing of return of payment to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 124 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period from the day following the final date of filing of the return of payment to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return of payment has been submitted after the final date of its filing, when the submitting is not made foreseeing that the amount of the amusement, eating and drinking tax payable by the special collector concerned should be determined on the basis of the investigation of the governor of Do, Fu or prefecture, the governor of the Do, Fu or prefecture shall deduct the amount corresponding to the amount, obtained by multiplying by fivepercent the tax amount as reported by the return of payment concerned, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the governor of the Do, Fu or prefecture has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector without delay.

(Heavy Additional Money of the Payable Collections relating to the Amusement, Eating and Drinking Tax) Article 128. In the cases falling under the provision of paragraph 1 of the preceding Article, when the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the report of payment on the basis of the fact so concealed or misrepresented, the governor of Do, Fu or prefecture shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect the heavy additional money equivalent to the sum computed by multiplying by fifty-present the shortage amount due to the revision which should be the basis of the computation of the additional money due to under estimation, if it is more than two hundred yen. 2 In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of the following items, the governor of Do, Fu or prefecture shall collect the heavy additional money equivalent to the sum computed by multiplying by fifty-present the tax amount in addition to the non-filing additional money mentioned in the same paragraph, if it is more than two hundred yen: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, the fact that the special collectors have concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and have not filed the return of payment by the final date of its filing by reason of the facts so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, the fact that special collectors have concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of the taxable basis, and they have filed the report of payment on the basis of the facts so concealed or misrepresented; (3) In the cases falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, the fact that special collectors have concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis, and have not filed the return of payment by the final date of filing of the return of payment by reason of the facts so concealed or misrepresent. 3 In the cases falling under the provision of the preceding paragraph, the governor of Do, Fu or prefecture shall not collect the heavy additional money computed on the basis of the tax amount as reported by the return of payment concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of payment. 4 The governor of Do, Fu or prefecture shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector without delay.

(Procedure, etc. of Collection by Stamps of the Amusement, Eating and Drinking Tax) Article 129. In cases where provision have been made by the by-law of Do, Fu or prefecture to the effect that the special collector shall, when he has received charges and the amusement, eating and drinking tax from persons who have had amusement, eating and drinking, or lodging, issue and deliver to such persons papers to certify the receipt of the charges (hereinafter referred to as the "receipts" ), the special collector concerned must issue the receipts as may be provided for by the by-law of the Do, Fu or prefecture concerned and deliver them to such persons. 2 In cases where provisions have been made by the by-law of Do, Fu or prefecture to the effect that the special collectors shall paste on the receipts stamps issued by the Do, Fu or prefecture equivalent in value to the amusement, eating and drinking tax to be imposed on amusement, eating and drinking, and lodging, the special collector concerned shall paste stamp on the receipts and efface such stamps clearly with their seals or signatures affixed across the receipts with the stamps pasted and the designs of the stamps. 3 The disposition of the stamps mentioned in the preceding paragraph shall be provided for by by-law of Do, Fu or prefecture concerned.

(Offense by Person who Have Failed to Paste the Stamps on the Receipts) Article 130. Any person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has failed to deliver the receipt in violation of the provision of paragraph 1 of the preceding Article; (2) A person who has failed to paste the stamp on the receipt or a person who has failed to affix his seal or signature across the receipt pasted with the stamp and the colors of the stamps in violation of the provision of paragraph 2 of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed any of the acts of violation mentioned in the preceding paragraph in connection with the business of the juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Part 3 Remedies in regard to the Revision, Determination, etc.

(Remedies for Illegality of Error Involved in Revision or Determination, or Determination of Amount of Negligence Additional Money, Non-filing Additional Money or Heavy Additional Money concerning the Amusement, Eating and Drinking Tax) Article 131. A person who has received the notification of revision or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 124 paragraph 4, Article 127 paragraph 4 or Article 128 paragraph 4 may, when they consider that there is illegality or error involved in such revision or determination of the amount of negligence additional money, non-filing additional money or heavy additional money file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the notification. 2 In cases where the notification as provided for in paragraph 1 has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the mailing of notification shall be deemed to be the day of its arrival. In this case, if the special collector is able to prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt. 3 The decision of the governor of Do, Fu or prefecture on the objection appealed under the provision of paragraph 1 shall be made within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and delivered to the objector with the reasons therefor stated therein. 5 When documents relating to the appeal of objection are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Person who has complaints against decision on objection may file a suit with the court. 7 The collection of the impositions of local body relating to the amusement, eating and drinking tax shall not be suspended, even when objection or suit has been filed as provided for in paragraph 1 or the preceding paragraph respectively. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request by the person concerned, that it is necessary to do so.

Part 4 Reminder and Action on Delinquency

(Reminder concerning the Amusement, Eating and Drinking Tax) Article 132. If special collector has not made the full payment of the imposition of local bodies relating to the amusement, eating and drinking tax by the final date of payment (meaning the final date for the payment of the shortage amount of a revision or determination has been made;hereinafter the same with respect to amusement, eating and drinking tax) tax official shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply, when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of Do, Fu or prefecture shall specify a reasonable period for payment due to reminder within such term as may be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture where special circumstances exist the term different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Amusement, Eating and Drinking Tax) Article 133. Tax official of Do, Fu or prefecture shall, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, collect a fee, when they have issued the letter of reminder.

(Action on Delinquency relating to the Amusement, Eating and Drinking Tax) Article 134. If a person who has received a reminder as provided for in Article 132 has failed to make the full payment of the imposition of the local body relating to the amusement, eating and drinking tax by the date specified in the letter of reminder or if a person who has received a notification of change of final date of payment for the advance collection has failed to make the full payment of the tax by the final date of payment fixed therein, tax official shall make dispositions, within such period as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the practice of action on delinquency as provided for in the National Tax Collection Law. 2 Person who has objection to the action under the provision of the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the action. 3 The decision of the governor of Do, Fu or prefecture on objection as provided for in the preceding paragraph shall be made within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of appeal is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Person who has objections to the decision on objection may file a suit with the court. 7 The action in accordance with the provision of paragraph 1 may be taken outside the area of the Do, Fu or prefecture concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request by the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Amusement, Eating and Drinking Tax) Article 135. If a special collector of the amusement, eating and drinking tax conceals, damages, or disposes of, to the disadvantage of the Do, Fu or prefecture, properties for the purpose of evading that action, before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a special collector has committed any of the acts provided for in the preceding paragraph for the purpose of making the special collector evade the execution of action on delinquency, he shall be liable to the penal servitude or fine or both in pursuance of the same paragraph, according as the act was committed before or after the action on delinquency against the special collector. 3 A person who knowingly becomes the other party in any of the acts provided for in paragraph 1 to a special collector or to a third person having in possession the property of the special collector before the special collector is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or both penal servitude and a fine, when that action has been executed. The same shall apply to a person who knowingly becomes a party in any of the acts provided for in paragraph 1 to a special collector or to a third person having in possession the property of the special collector, after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine under the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Amusement, Eating and Drinking Tax after the Examples of the National Tax Collection Law) Article 136. In the case of Article 134 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax officials of Do, Fu or prefecture conducted following the examples of the provisions of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Request for the Hand-Over relating to the Amusement, Eating and Drinking Tax) Article 137. In cases where special collector falls under any one of the following items, tax official of Do, Fu or prefecture must request the administrative organ concerned, local body, court of execution, marshal, compulsory administrator, administrator in bankruptcy, liquidator, or inheritor who has given limited recognition, to hand-over the impositions of the local body relative to the amusement, eating and drinking tax. However, in cases where there exists any other property to be attached, he may attach it at once: (1) When he has been subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he has been subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the special collectors, when the inheritor has given limited recognition.

(Additional Arrearage Charge relating to the Amusement, Eating and Drinking Tax) Article 138. When tax official of Do, Fu or prefecture have issued the letter of reminder, they must collect an additional arrearage charge computed by multiplying the payable collections by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the payable amount relating to the amusement, eating and drinking tax is one hundred yen or more, in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to either the day of the full payment of the payable collection. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advaned collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the payable collections by the final date specified in letter of reminder. 2 The amount of additional arrearage charge shall not exceed five percent of the payable collections.

Part 5 Control of Offense

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law in Offense relative to the Amusement, Eating and Drinking Tax) Article 139. Concerning the offense relating to the amusement, eating and drinking tax, the provisions of the Anti-National Tax Evasion Law (excluding Article 19-(2) and Article 22) shall apply mutatis mutandis.

Article 140. In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and that of the chief of the taxation office by the governor of Do, Fu or prefecture or the chief of the branch office, office of local affairs or the office in charge of the taxation affairs established by the by-law of Do, Fu or prefecture concerned, and the responsibilities of the tax official of the National Tax Bureau or the taxation office shall be performed by the tax official of Do, Fu or prefecture to be designated by governor of Do, Fu or prefecture by specifying his duties. The governor of Do, Fu or prefecture can perform the responsibilities of the chief of the taxation office, only in cases where the offence relative to the amusement, eating and drinking tax has been discovered in the area outside the jurisdiction of the persons except the governor who performs the responsibilities of the chief of taxation office.

Article 141. In the case of Article 139, any person who performs the responsibilities of tax official may investigate the case of offence relative to the amusement, eating and drinking tax outside the area of the Do, Fu or prefecture to which he belongs.

Article 142. In the case of Article 139, the offense relative to the amusement, eating and drinking tax shall be interpreted as the offense relating to the indirect national tax.

Article 143. In the case of Article 139, the money or other articles paid through the disposition of notice in accordance with the provision of Article 14 paragraph 1 of the Auti-National Tax Evasion Law shall be the revenue of the Do, Fu or prefecture concerned.

(Offense relating to Refusal of Examination relating to the Offense concerning the Amusement, Eating and Drinking Tax to which the Anti-National Tax Evasion Law Applies Mutatis Mutandis) Article 144. In the case of Article 139, a person who has refused, obstructed or evaded the examination conducted by the tax official of the Do, Fu or prefecture mentioned in Article 139 performing the responsibilities of tax official prescribed in Article 1 paragraph 1 of the Anti-National Tax Evasion Law with respect to the offense of the amusement, eating and drinking tax deemed to be the offense concerning the indirect national tax in accordance with the provision of Article 142, shall be subjected to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

Section 4 Automobile Tax

(Taxpayers, etc. of the Automobile Tax) Article 145. The automobile tax shall be imposed, for each automobile in Do, Fu or prefecture where the main place for its keeping is located, on its owner. 2 In cases where the owner of automobile is the non-taxable body in accordance with the provision of Article 146, the automobile tax shall be imposed on the users thereof, notwithstanding the provision of the preceding paragraph. However, this shall not apply to those automobiles for official or public use.

(Scope of Exemption of the Automobile Tax) Article 146. Do, Fu or prefecture shall not impose the automobile tax on the State, To, Do, Fu, prefectures, special cities, towns, villages, special wards, associations of these bodies, property wards, the Japan Monopoly Corporation and the Japanese National Railways.

(Standard Rate of the Automobile Tax) Article 147. The standard rate of the automobile tax shall be, for each of the automobiles listed in the each following item, the amount prescribed under the respective items: (1) Ordinary automobiles Passenger cars For private use \15,000 per annum For commercial use \10,000 per annum Trucks and buses \10,000 per annum (2) Midget automobiles Four-wheel cars Passenger cars for private use \4,500 per annum Others \3,000 per annum Motor tricycles \2,000 per annum Motor bicycles \1,000 per annum (3) Light automobiles \500 per annum

(Date of Imposition of the Automobile Tax) Article 148. The date of imposition of automobile tax shall be April 1.

(Period for Payment of the Automobile Tax) Article 149. The period for payment of the automobile tax shall be determined by the by-law of Do, Fu or prefecture concerned, during April and October. However, in cases, where there is any special circumstance, any period for payment different from the above may be provided for. 2 In so far as the automobile tax for the fiscal year 1950-51 is concerned, "during April and October" in the provision of the preceding paragraph shall read "during August and December" .

(Imposition following the Occurrence, Termination, etc. of the Liability to Pay the Automobile Tax) Article 150. To a person whose liability to pay the automobile tax occurred after the date of its imposition, shall be imposed on a monthly basis from the month following the month in which the liability has occurred. 2 To a person whose liability to pay the automobile tax has terminated after the date of its imposition, the automobile tax shall be imposed on a monthly basis up to the month in which the liability has terminated. 3 In cases where an automobile which is the object of the automobile tax has been transferred, after the imposition of the automobile tax, the payment of the tax by the preceding taxpayer shall be considered as the payment of the tax by the subsequent taxpayer, and the provisions of the preceding two paragraphs shall not apply. 4 In cases where the tax liability for one and the same automobile has terminated in one Do, Fu or prefecture and occurred in another Do, Fu or prefecture, the latter Do, Fu or prefecture shall not impose the automobile tax in regard to such portion as has been imposed by the former Do, Fu or prefecture.

(Method of Collection of the Automobile Tax) Article 151. The collection of the automobile tax shall be made by means of ordinary collection. 2 In cases where the automobile tax is to be collected, the tax bills to be delivered to the taxpayer must be delivered by ten days prior to the final date of payment.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Automobile Tax) Article 152. The taxpayer of the automobile tax must file returns or reports on matters as provided for by the by-law of Do, Fu or prefecture concerned in regard to the imposition and collection of the automobile tax in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. relating to the Automobile Tax) Article 153. A person who has filed false returns or reports on the matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violation mentioned in the preceding paragraph in connection with its business or property of the juridical or individual person shall be liable to a fine mentioned in the same paragraph in addition to the punishment of the offender.

(Non-Criminal Fine for Failure, etc. to File return on the Automobile Tax) Article 154. Do, Fu or prefecture may establish the provision in the by-law of Do, Fu or prefecture concerned to the effect that when the payer of the automobile tax has failed, without proper cause, to file the returns or reports on the matters to be returned or to be reported in accordance with the provision of Article 152, he shall be liable to noncriminal fine not exceeding thirty thousand yen. 2 A person who has been liable to a non-criminal fine as provided for in the preceding paragraph may, when he is dissatisfied with that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection appealed as provided for in the preceding paragraph shall be rendered within thirty days from the day of the receipt of the objection. 4 The decision on complaints shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has appealed it. 5 In cases where the documents relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when the appeal of objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon the request by the persons concerned, that it is necessary to do so.

(Tax Official's Rights of Questioning and Examination relating to the Automobile Tax) Article 155. If necessary for investigation relating to the imposition and collection of the automobile tax, tax official of Do, Fu or prefecture may question the persons listed below or examine books, documents and other articles relating to the business of the persons mentioned in item (1) or item (2): (1) A taxpayer or person who is considered as being obligated to pay taxes; (2) A person who is considered as being obligated to furnish money or goods to those who are listed in the preceding item; (3) Person, other than those listed in the preceding two items, who is considered to be directly interested in imposition and collection of automobile tax. 2 In the case mentioned in the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it upon requesting by the persons concerned. 3 The investigation concerning the action on delinquency relating to the automobile tax shall be in accordance with the provision of Article 167 paragraph 1, regardless of the provision of paragraph 1. 4 The right of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the criminal research.

(Offense relating to Refusal of Examination, etc. relating to the Automobile Tax) Article 156. Any person who falls under any one of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) Any person who has refused, obstructed or evaded the examination of books, documents and other articles which is provided for in the preceding Article; (2) Any person who has shown those books and documents mentioned in paragraph 1 of the preceding Article which contain false entries; (3) Any person who has refused to answer, or given false answers to the questions of tax officials as provided for in the preceding Article. 2 When a representative of a juridical person or an agent, emplopee or other worker of a juridical or individual person has committed the violations mentioned in the preceding paragraph in connection with its business or property, the juridical or individual person shall be liable to a fine mentioned in the same paragraph in addition to the punishment of the offender.

(Tax Manager of the Automobile Tax) Article 157. If the taxpayers of the automobile tax has not their permanent residences, dwelling places, offices or places of work in Do, Fu or prefecture to which he owes the obligation to pay tax, he must nominate his respective tax managers from among persons residing within such area as may be specified by the by-law of Do, Fu or prefecture concerned to make them administer all matters relating to the payment of tax and return them to the governor of Do, Fu or prefecture. The same shall apply, when the tax managers have been altered.

(Offense relating to False Return on Tax Manager relating to the Automobile Tax) Article 158. A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yeu. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violation mentioned in the preceding paragraph in connecion with its business or property, in addition to the punishment of the offender, the juridical or individual person shall be liable to a fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Return relating to the Tax Manager of the Automobile Tax) Article 159. Do, Fu or prefecture may establish the provisions in the by-law of Do, Fu or prefecture concerned, to the effect that in cases where taxpayer of the automobile tax has failed, without proper cause, to file returns in regard to the tax manager to be returned in accordance with the provision of Article 157, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been punished with a noncriminal fine as provided for in the preceding paragraph may, when he is dissatisfied with that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection field as provided for in the preceding paragraph shall be made within thirty days from the day of its receipt. 4 The decision on the objection shall be made in writing and shall be delivered, with the reasons therefore stated therein, to the person who has filed it. 5 In cases where the documents relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when the appeal of objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the person concerned, that it is necessary to do so.

(Offense relating to Evasion of the Automobile Tax) Article 160. Any person who has evaded the automobile tax in whole or in part by means of a fraud or wrongful acts shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both. 2 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds five hundred thousand yen, the amount of the fine mentioned in the same paragraph may be an amount exceeding five hundred thousand yeu but less than the amount corresponding to the amount of the evasion, according to circumstances. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply, except with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violation mentioned in paragraph 1 in connection with its business or property, the juridical or individual person shall be liable to a fine mentioned in this Article in addition to the punishment of the offender.

(Postponement of Final Date for Payment of the Automobile Tax) Article 161. The governor of Do, Fu or prefecture may, as may be provided for by the by-law of Do, Fu or prefecture concerned, postpone the final date for payment for those taxpayers who are under special circumstances.

(Reduction and Exemption of the Automobile Tax) Article 162. The governor of Do, Fu or prefecture may, through the resolution by the assembly cercerned, reduce or exempt the automobile tax, in cases where natural disasters or special circumstances exist, only of those persons who are considered to require the reduction or exemption of the automobile tax.

(Arrearage Charge on the Automobile Tax Paid after the Final Date of Payment) Article 163. The taxpayers of the automobile tax shall, in cases where they make the payment of the tax after the final date of payment provided for in Article 149 (in cases where the postponement of the final date for payment under the provision of Article 161 has been done, the final date so postponed;hereinafter the same with respect to the automobile tax), make payment by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount concerned by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the tax amount concerned is one hundred yen or more, in proportion to the number of days from the day following the final date of payment to the day of payment. This shall not apply when the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when they consider that there exists an inevitable cause for their failure to pay by the final date of payment provided for in Article 149.

(Remedies for Illegality or Error Involved in Imposition of the Automobile Tax) Article 164. Any person who has been subjected to the imposition of the automobile tax may, when he considers that there is illegality or error involved in that imposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period). 2 In cases where the tax bill as provided for in paragraph 1 has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day of the receipt of the tax bill under the same paragraph. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be made within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The collection of the impositions of the automobile tax by the local bodies shall not be suspended even when the appeal of objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon the request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Automobile Tax) Article 165. If a taxpayer has not made the full payment of the impositions of local bodies relating to the automobile tax by the final date of payment, tax official of Do, Fu or prefecture shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply, when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of Do, Fu or prefecture shall specify a reasonable period for payment within such term as may be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Automobile Tax) Article 166. The official of Do, Fu or prefecture shall collect a fee in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, when he has issued the letter of reminder.

(Action on Delinquency relating to the Automobile Tax) Article 167. If a person who has received the reminder as provided for in Article 165 has failed to make the full payment of the imposition of the local body relating to the automobile tax by the date specified in the letter of reminder, or if a person who has received the notice of change of the final date for payment for the purpose of the advance collection has failed to make the full payment of the tax by the final date specified in the notes, the tax official of Do, Fu or prefecture shall make the action on delinquency within such period as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the practice of the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who is dissatisfied with the action as provided for in the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the action. 3 The decision of the governor of Do, Fu or prefecture on the appeal of objection filed as provided for in the preceding paragraph, shall be made within sixty days from the day of its receipt. 4 The decision on the objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The action in accordance with the provision of paragraph 1 may be taken outside the area of Do, Fu or prefecture concerned. 8 The execution of the action shall not be suspended, even when the appeal of objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon the request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Automobile Tax) Article 168. If a taxpayer of the automobile tax conceals, damages or disposes of to the disadvantage of the Do, Fu or prefecture concerned his properties, for the purpose of evading the action concerned, before he is subjected to the action on delinquency or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading the action concerned after having been subjected to it, the same shall apply. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency, he shall be liable to penal servitude or a fine, or both under the same paragraph according as the act was committed before or after the execution of the action on delinquency. 3 Any person who knowingly becomes a party in any of the acts provided for in paragraph 1 to a taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to the action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen, or to both, when the action concerned has been executed. The same shall apply to a person who knowingly becomes a party in any of the acts provided for in paragraph 1 to a taxpayer or a third person having in possession the property of the taxpayer after the action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violations mentioned in the preceding three paragraphs in connection with its business or property, not only the offender shall be punished but also the juridical or individual person shall be liable to a fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Automobile Tax according to the National Tax Collection Law) Article 169. In the case of Article 167 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of Do, Fu or prefecture conducted by applying mutatis mutandis, the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law, shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violation mentioned in the preceding three paragraphs in connection with its business or property, not only the offender shall be punished but also the juridical or individual person shall be liable to a fine mentioned in the same paragraph.

(Request for Hand-Over relating to the Automobile Tax) Article 170. In cases where taxpayer of the automobile tax falls under in any one of the following items, tax official of Do, Fu or prefecture shall request the administrative organ concerned, local body, court of execution, marshal, compulsory administrator, administrator in bankruptcy, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the automobile tax. However, in cases where there exists any property to be attached, he may attach it at once: (1) When he has been subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he has been subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When the auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given limited recognition.

(Additional Arrearage Charge relating to the Automobile Tax) Article 171. When the tax official of Do, Fu or prefecture has issued the letter of reminder, he must collect an additional arrearage charge computed at the rate of four sen per day for one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the automobile tax amount is one hundred yen or more, in proportion to the number of days from the day following the final date specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in the cases listed below and in case where the additional arrearage charge is less than ten yen: (1) When advance collection is to be made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the full payment of the tax by the final date specified in letter of reminder. 2 The additional arrearage charge under the preceding paragraph shall not exceed five percent of the taxes.

(Sticker to Certify the Full Payment of the Automobile Tax) Article 172. In cases where a taxpayer has made the full payment of the impositions of local body relating to the automobile tax, Do, Fu or prefecture shall, as provided for by the by-law of Do, Fu or prefecture concerned, deliver to the taxpayer concerned, at the time of his full payment, a sticker to certify the full payment. 2 Any person to whom the sticker mentioned in the preceding paragraph has been delivered shall attach it to the front wind-shield or on an easily seen spot in the front, if it has not the front wind-shield of his automobile. 3 The sticker mentioned in paragraph 1 shall be numbered serially by Do, Fu or prefecture.

(Non-Criminal Fine on Persons who Have Failed to Attach the Sticker to Certify the Full Payment of the Automobile Tax) Article 173. Do, Fu or prefecture shall establish the provisions by the by-law of Do, Fu or prefecture concerned to the effect that a person who has violated the provision of paragraph 2 of the preceding Article shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been dissatisfied with the disposition of non-criminal fine as provided for in the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be given within thirty days from the day of its receipt. 4 The decision on the objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 If the documents relating to the appeal of objection are sent by mail, the days required for their transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has been dissatisfied with the decision on the objection may file a suit with the court. 7 The collection of the non-criminal fine shall not be suspended, even if the appeal of objection as provided for in paragraph 1 or a suit as provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon the request of the persons concerned, that it is necessary to do so.

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to the Offense relating to the Automobile Tax) Article 174. With regard to the offense relating to the automobile tax, the provision of the Anti-National Tax Evasion Law (excluding Article 19-(2) and Article 22) shall apply mutatis mutandis.

Article 175. In the case of the preceding Article, the function of the chief of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and that of the chief of the taxation office by the governor of Do, Fu or prefecture or by the chief of the branch office, office of local affairs or the office in charge of handling the taxation affairs established by the by-law of the Do, Fu or prefecture concerned, and the function of the tax official of the National Tax bureau or the taxation office shall be performed by the tax official of Do, Fu or prefecture who is designated by the governor of Do, Fu or prefecture by fixing his duties. However, in this case, the governor of Do, Fu or prefecture performs the function of the chief of the taxation office, his fuction shall be restricted to the offence relating to the automobile tax that may be discovered in the area outside the jurisdiction of the persons who perform the function of the chief of taxation office other than the governor of Do, Fu or prefecture.

Article 176. In the case of Article 174, any person who performs the function of tax official may investigate the case of offence relating to the automobile tax outside the area of Do, Fu or prefecture to which he belongs.

Article 177. In the case of Article 174, the offense relating to the automobile tax shall be interpreted as the offense relating to the tax other than the indirect national tax.

Section 5 Mine-Lot Tax

(Taxpayers, etc. of the Mine-Lot Tax) Article 178. The mine-lot tax shall be imposed, for a mine-lot or placer mining lot, by the Do, Fu or prefecture where the mine-lot or placer mining lot is located, on the person who has the right of mining or placer mining at the lot, with the area or length of the lot as the taxable basis.

(Scope of Exemption of Mine-Lot Tax) Article 179. Do, Fu or prefecture shall not impose the mine-lot tax on the State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, associations of these bodies and Japanese National Railways.

(Rate of the Mine-Lot Tax) Article 180. The rate of the mine-lot tax shall be as prescribed in the items below, for the kind of mining lot listed in the respective items: (1) Prospecting mine-lot Per 1,000 tsubo in area annum 30 yen; (2) Working mine-lot Per 1,000 tsubo in area annum 60 yen; (3) Placer mining-lot River-bed Per 1 cho in length annum 30 yen; Non-river-bed Per 1,000 tsubo in area annum 30 yen. 2 In the case mentioned in the preceding paragraph, a fraction less than 1,000 tsubo or 1 cho shall be calculated as 1,000 tsubo or 1 cho.

(Date of Imposition of the Mine-Lot Tax) Article 181. The date of imposition of the mine-lot tax shall be November 1.

(Period for Payment of Mine-Lot Tax) Article 182. The period for payment of mine-lot tax shall be provided for by the by-law of Do, Fu or prefecture concerned during December. However, a period of payment different from the aforementioned may be provided for in cases where any special circumstance exists.

(Imposition following the Occurrence, Termination, etc. of the Liability to Pay the Mine-Lot Tax) Article 183. A person whose liability to pay the mine-lot tax has occurred after the date of its imposition shall be liable to the mine-lot tax on a monthly basis from the month following the month in which the liability has occurred. 2 A person whose liability to pay the tax has terminated after the date of its imposition shall be liable to the mine-lot tax on a monthly basis up to the month in which the liability has terminated. 3 In cases where the mine-lot or placer mining lot which is the object of the mine-lot tax has been transferred after the imposition of the mine-lot tax, the payment of the tax by the preceding taxpayers shall be considered as the payment of the tax by the subsequent taxpayer, and the provisions of the preceding two paragraphs shall not apply.

(Method of Collection of the Mine-Lot Tax) Article 184. The mine-lot tax shall be collected by means of ordinary collection. 2 The tax bills to be delivered to taxpayers in cases where the mine-lot tax is to be collected shall be delivered, by the day ten days before the final date for payment at latest, to the taxpayers.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Mine-Lot Tax) Article 185. The taxpayers of the mine-lot tax shall, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, file returns or reports on matters provided for by said by-law in regard to the imposition and collection of the mine-lot tax.

(Offense relating to False Returns, etc. of the Mine-Lot Tax) Article 186. A person who has filed a false return or report on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure to File Return on the Mine-Lot Tax) Article 187. Do, Fu or prefecture may establish provisions, by the by-law of Do, Fu or prefecture concerned, to the effect that when the payer of the mine-lot tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 185, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or a suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, oh the basis of the request by the persons concerned, that it is necessary to do so.

(Tax Official's Rights of Questioning and Examination relating to the Mine-Lot Tax) Article 188. If necessary for investigation relating to the imposition and collection of the minelot tax, tax official of Do, Fu or prefecture may question the taxpayers or those persons who are considered as obligated to pay tax or examine books, papers and other articles relating to the business of the persons. 2 In the case mentioned in the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the mine-lot tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 200 paragraph 1. 4 The right of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Mine-Lot Tax) Article 189. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provision of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Mine-Lot Tax) Article 190. If a taxpayer of mine-lot tax does not have his permanent residence, dwelling place, office or place of work in the Do, Fu or prefecture to which he owes the obligation to pay tax, he must nominate from among persons residing within such area as may be specified by the by-law of the Do, Fu or prefecture concerned, his tax manager for the purpose of causing him to administer all matters relating to tax payments and return them to the governor of Do, Fu or prefecture. The same shall apply, when the tax manager has been altered.

(Offense relating to Violation of the Obligation of Return on Tax Manager relating to the Mine-Lot Tax) Article 191. A person who has failed to file or filed a false return in regard to the tax manager to be returned in accordance with the provision of the preceding Article shall be subjected to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be subjected to the penalty of fine mentioned in the preceding paragraph.

(Offense relating to Evasion of the Mine-Lot Tax) Article 192. Any person who has evaded the mine-lot tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both. 2 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds five hundred thousand yen, the amonnt of the fine mentioned in the same paragraph may be an amount in excess of five hundred thousand yeu but less than the amount of the tax evaded, according to circumstances, regardless of the provision of the same paragraph. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;provided, however, that the above provisions shall not apply with regard to the penal servitude in case where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When a representative of a juidical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or the property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Final Date for Payment relating to the Mine-Lot Tax) Article 193. The governor of Do, Fu or prefecture may, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, postpone the final date for payment for those taxpayers of the mine-lot tax who are under special circumstances.

(Reduction and Exemption of the Mine-Lot Tax) Article 194. The governor of Do, Fu or prefecture may, with the decision by the assembly concerned, reduce or exempt the mine-lot tax in cases where natural disasters or special circumstances exist, only with regard to persons who are considered to require the reduction or exemption of the mine-lot tax.

(Joint Obligation of Payment of Mine-Lot Tax) Article 195. In case where a transfer of mining right or placer mining right has taken place due to causes other than public sale or auction, if there were any collections of local body relating to the mine-lot tax unpaid in connection with outstanding mine-lot tax of the former owner of mining right or placer mining right, the new owner of the mining right or placer mining right shall be obligated to pay the tax conjointly with the former owner of the mining right or placer mining right.

(Arrearage Charge on the Mine-Lot Tax Paid after the Final Date of Payment) Article 196. The payer of the mine-lot tax shall, in cases where he pays the tax after the final date of payment provided for in Article 182 (in cases where the period of the tax payment is postponed in accordance with the provision of Article 193, the final date for payment so postponed;hereinafter the same with respect to the mine-lot tax) make payment, in case the tax amount concerned is one hundred yen or more, by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer to pay the tax by the final date for payment as provided for in Article 182.

(Remedies for Illegality or Error Involved in Imposition of the Mine-Lot Tax) Article 197. Any person who has been subjected to the imposition of the mine-lot tax may, when he considers that there is illegality or error involved in the imposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period). 2 In cases where the tax bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill under the same paragraph is delivered. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill is delivered. 3 Decision of the governor of Do, Fu or prefecture on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complants against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the mine-lot tax shall not be suspended, even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspened it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Mine-Lot Tax) Article 198. If a taxpayer has not made the full payment of the impositions of the local body relating to the mine-lot tax by the final date of payment, tax official of Do, Fu or prefecture must issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of Do, Fu or prefecture must specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Mine-Lot Tax) Article 199. Tax official of Do, Fu or prefecture shall collect a fee, when he has issued a letter of reminder in accordance with the provisions of the by-law of Do, Fu or prefecture concerned.

(Action on Delinquency relating to the Mine-Lot Tax) Article 200. In cases where a person who has received a reminder as provided for in Article 198 has failed to make the full payment of the impositions of the local body relating to the mine-lot tax by the date specified in the letter of reminder, or in cases where a person who has received a notice on change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of Do, Fu or prefecture must take action, within such a period as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints with the action as provided for in the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the action. 3 The decision of the governor of Do, Fu or prefecture on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision of the governor of Do, Fu or prefecture, may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of Do, Fu or prefecture concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Mine-Lot Tax) Article 201. In cases where a taxpayer of the mine-lot tax conceals, damages, or disposes of to the disadvantage of Do, Fu or prefecture the properties for the purpose of evading that action before he is subjected to action on delinquency, or in cases where he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose that he will make the taxpayer evade the action on delinquency he shall be liable to the penal servitude or fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has been executed. 4 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine under the respective paragraph.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Mine-Lot Tax according to the National Tax Collection Law) Article 202. In the case of Article 200 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of Do, Fu or prefecture conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine under the respective paragraphs.

(Request for Hand-Over relating to the Mine-Lot Tax) Article 203. In cases where the taxpayer falls under any of the following items, tax official of Do, Fu or prefecture must request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the mine-lot tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Mine-Lot Tax) Article 204. When tax official of Do, Fu or prefecture has issued a letter of reminder, he must collect, in case the mine-lot tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (disregarding a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law in Offense relative to the Mine-Lot Tax) Article 205. With regard to the offense relating to the mine-lot tax, the provisions of the Anti-National Tax Evasion Law (excluding Article 19-(2) and Article 22) shall apply mutatis mutandis.

Article 206. In case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and that of the chief of the taxation office by the governor of Do, Fu or prefecture or the chief of the branch office, office of local affairs or the office in charge of the taxation affairs established by the by-law of the Do, Fu or prefecture concerned, and the responsibilities of the tax official of the National Tax Bureau or the taxation office shall be preformed by the tax official of Do, Fu or prefecture to be designated by the governor of Do, Fu or prefecture by specifying his duties. The governor of Do, Fu or prefecture can preform the responsibilities of the chief of the taxation office, only in cases where the offense relative to the mine-lot tax has been discovered in the area outside the jurisdiction of the persons except the governor who performs the responsibilities of the chief of taxation office.

Article 207. In the case of Article 205, any person who performs the responsibilities of tax official may investigate the case of offense relative to the mine-lot tax outside the area of the Do, Fu or prefecture to which he is attached.

Article 208. In the case of Article 205, the offense relative to the mine-lot tax shall be interpreted as the offense relating to the national tax other than indirect national tax.

Section 6 Fishing Right Tax

(Taxpayers, etc. of the Fishing Right Tax) Article 209. The fishing right tax shall be imposed, for the fishing right (excluding the common fishing right and the right of entry into a fishing-ground, hereinafter the same with respect to the fishing right tax), by the Do, Fu or prefecture where the fishing ground concerned is located, on the person who has that fishing right, with the rent of that ground as the taxable basis. 2 In the case mentioned in the preceding paragraph, if no rent has been fixed, the governor of Do, Fu or prefecture shall fix an assessed rent as provided for by the by-law of Do, Fu or prefecture concerned and take it as the taxable basis.

(Scope of Exemption of the Fishing Right Tax) Article 210. Do, Fu or prefecture shall not impose the fishing right tax on the State, To, Do, Fu, prefectures, special cities, towns, villages, special wards and association of these bodies, and property wards.

(Standard Rate of the Fishing Right Tax) Article 211. The standard rate of the fishing right tax shall be ten percent.

(Date of Imposition and Period for Payment of Fishing Right Tax) Article 212. Date of imposition and period for payment of the fishing right tax shall be provided for by the by-law of Do, Fu or prefecture concerned.

(Imposition in connection with the Occurrence, Termination, etc. of the Liability to Pay the Fishing Right Tax) Article 213. With respect to a person, whose liability to pay the fishing right tax which is an annual or term tax, has occurred after the date of its imposition, the fishing right tax shall be imposed on a monthly basis from the month following the month in which the liability has occurred. 2 A person whose liability to pay the fishing right tax has terminated after the date of its imposition shall be liable to the fishing right tax on a monthly basis up to the month in which the liability has terminated. 3 In cases where a fishing right which is the object of the fishing right tax has been transferred after the imposition of the fishing right tax, the payment of the tax by the previous taxpayer shall be considered as the payment of the tax by the subsequent taxpayer, and the provisions of the preceding two paragraphs shall not apply.

(Method of Collection of the Fishing Right Tax) Article 214. The fishing right tax shall be collected by means of ordinary collection. 2 In cases where the fishing right tax is to be collected, the tax bills to be delivered to the taxpayers must be delivered by the day ten days before the final date for payment at latest.

(Obligation to File Return or Report relating to Imposition and Collection of the Fishing Right Tax) Article 215. The taxpayer of the fishing right tax shall, file returns or reports on matters provided for by the by-law of Do, Fu or prefecture concerned in regard to the imposition and collection of the fishing right tax in accordance with the provisions of the by-law.

(Offense relating to False Returns, etc. of the Fishing Right Tax) Article 216. A person who has filed a false return or report on matters to be returned or reported in accordance with the provision of the preceding Article, shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of a fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure to File Return etc. on the Fishing Right Tax) Article 217. Do, Fu or prefecture may establish provisions, by the by-law of Do, Fu or prefecture concerned, to the effect that, when the payer of the fishing right tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 215, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of the request by the person concerned, that it is necessary to do so.

(Tax Official's Rights of Questioning and Examination relating to the Fishing Right Tax) Article 218. If necessary for investigation relating to the imposition and collection of the fishing right tax, tax official of Do, Fu or prefecture may question the taxpayers or those who are considered to be obligated to pay tax or examine books, papers and other articles relating to the business of the persons. 2 In the case mentioned in the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the fishing right tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 230 paragraph 1. 4 The right of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Fishing Right Tax) Article 219. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax of ficial in accordance with the provision of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Fishing Right Tax) Article 220. If the taxpayer of the fishing right tax has not his permanent residence, dwelling place, office or place of work in the Do, Fu or prefecture to which he owes the obligation to pay taxes, he must nominate from among persons residing within such area as may be specified by the by-law of Do, Fu or prefecture concerned his tax manager to execute all matters concerning tax payment and return them to the governor of Do, Fu or prefecture. The same shall apply to the case where the tax managers have been altered.

(Offense relating to False Return on Tax Manager of the Fishing Right Tax) Article 221. A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding paragraph shall be liable to a fine not exceeding three hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, in addition to the punishment being inflicted upon the perpetrator, the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure of Return relating to Tax Managers of the Fishing Right Tax) Article 222. Do, Fu or prefecture may make provisions, by the by-law of Do, Fu or prefecture concerned, to the effect that in cases where payer of the fishing right tax has failed, without proper reason, to file returns in regard to the tax manager to be returned in accordance with the provision of Article 220, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Persons who have been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its filing. 4 The decision on objection shall be in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints the againest decision on objection may file a suit with the court. 7 The collection of a non-criminal filne shall not be suspended, even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio of if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Offense relating to Evasion of the Fishing Right Tax) Article 223. Persons who have evaded the fishing right tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both. 2 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds five hundred thousand yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of five hundred thousand yen but less than the amount of the tax evaded, according to circumstances, regardless of the provision of the same paragraph. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply. However, the above provisions shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or the property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine mentioned in this Article.

(Postponement of the Final Date for Payment relating to the Fishing Right Tax) Article 224. The governor of Do, Fu or prefecture may, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, postpone the final date for payment for those taxpayers of the fishing right tax who are under special circumstances.

(Reduction and Exemption of the Fishing Right Tax) Article 225. The governor of Do, Fu or prefecture may, with the decision by the assembly concerned, reduce or exempt the fishing right tax in cases where natural disasters or special circumstances, exist, with regard to only those persons who are considered as regarding the reduction or exemption of the fishing right tax.

(Arrearage Charge on the Fishing Right Tax Paid after the Final Date of Payment) Article 226. The payer of the fishing right tax shall, in cases when he pays the tax after the final date of payment provided for in Article 212 (in cases where the period of the tax payment is postponed in accordance with the provision of Article 224, the final date of payment so postponed;hereinafter the same with respect to the fishing right tax) make payment, in cases where the tax amount concerned is one hundred yen or more, by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer to pay the tax by the final date of payment as provided for in Article 212.

(Remedies for Illegality or Error Involved in Imposition of the Fishing Right Tax) Article 227. Any person who has been subjected to the imposition of the fishing right tax may, when he considers that there is illegality or error involved in the imposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period). 2 In cases where the tax bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill under the same paragraph is delivered. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill is delivered. 3 The decision of the governor of Do, Fu or prefecture on objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing to objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the fishing right tax shall not be suspended oven when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Fishing Right Tax) Article 228. In cases where the taxpayer of the fishing right tax has not made the full payment of the impositions of the local body relating to the fishing right tax by the final date of payment, the tax official of Do, Fu or prefecture must issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when abvance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of Do, Fu of prefecture must specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Fishing Right Tax) Article 229. Tax official of Do, Fu or prefecture must collect a fee, when he has issued letter of reminder in accordance with the provisions of the by-law of Do, Fu or prefecture concerned.

(Action on Delinquency relating to the Fishing Right Tax) Article 230. In cases where a person who has received a reminder as provided for in Article 228 has failed to make the full payment of the impositions of the local body relating to the fishing right tax by the date specified in the letter of reminder, or in cases where a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of Do, Fu or prefecture must take action, within such a period as may be provided for by the bylaw of Do, Fu or prefecture concerned, in accordance with the action on delinquency of the national taxes as provided for by the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the action. 3 The decision of the governor of Do, Fu or prefecture on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of receipt of the action. 4 The decision on objection shall be made in writing and shall be delivered with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision on objection may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of Do, Fu or prefecture concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Fishing Right Tax) Article 231. In cases where a taxpayer of the fishing right tax conceals, damages or disposes of, to the disadvantage of Do, Fu or prefecture, the properties for the purpose of evading that action before he is subjected to action on delinquency, or in cases where he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding than three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency he shall be liable to the penal servitude or a fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has been executed. 4 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Fishing Right Tax according to the National Tax Collection Law) Article 232. In the case of Article 230 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of Do, Fu or prefecture conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine in the respective paragraphs.

(Request for Hand-Over relating to the Fishing Right Tax) Article 233. In cases where the taxpayer falls under any of the following items, tax official of Do, Fu or prefecture must request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the fishing right tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Fishing Right Tax) Article 234. In cases where tax official of Do, Fu or prefecture has issued a letter of reminder, he must collect, if the fishing right tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

(Transitional Procedure) Article 235. Those exclusive fishing rights, that actually existed at the time of enforcement of this Law, which are based on the former Fishing Right Law (Law No.58 of 1910) shall be considered as common fishing rights in the application of the provision of Article 209 paragraph 1.

Section 7 Hunter Tax

(Taxpayers, etc. of the Hunter Tax) Article 236. The hunter tax shall be imposed on those persons who obtain the hunting licence, by Do, Fu or prefecture where their permanent residences are located.

(Rate of the Hunter Tax) Article 237. The rate of the hunter tax shall be 3,600 yen.

(Imposition Date and Period for Payment of Hunter Tax) Article 238. The imposition date and period for payment shall be fixed by the by-law of Do, Fu or prefecture concerned.

(Method of Collection of the Hunter Tax) Article 239. The method of collection of hunter tax shall be effected subject to the method of ordinary collection or stamp collection in accordance with the by-law of Do, Fu or prefecture concerned.

(Procedure of Collection of the Hunter Tax) Article 240. In cases where the hunter tax is to be collected by means of ordinary collection, the tax bill to be delivered to the taxpayer must be delivered to the taxpayer by the day ten days before the final date for payment at latest.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Hunter Tax) Article 241. A taxpayer of the hunter tax must file returns or reports on matters provided for by the by-law of Do, Fu or prefecture concerned in regard to the imposition and collection of the hunter tax in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. of the Hunter Tax) Article 242. A person who has filed a false return or report on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding six months or a fine not exceeding five thousand yen. 2 In cases where an agent or employee of an individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the hunting of that individual person, not only the perpetrator shall be punished, but the individual person shall also be liable to the penalty of a fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Retrun, etc. on the Hunter Tax) Article 243. Do, Fu or prefecture may make provisions by the by-law of Do, Fu or prefecture concerned, to the effect that when the payer of the hunter tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 241, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its desposition. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Tax Official's Rights of Questioning and Examination relating to the Hunter Tax) Article 244. If necessary for investigation relating to the imposition and collection of the hunter tax, tax official of Do, Fu or prefecture may question the taxpayers or persons who are recognized to be obligated to pay tax or examine books, papers and other articles of these persons. 2 In the case mentioned in the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it, if requested, by persons concerned. 3 The investigation concerning the action on delinquency relating to the hunter tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 253 paragraph 1. 4 The power of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Hunter Tax) Article 245. A person who falls under any of the following items shall be liable to penal servitude not exceeding six months or a fine not exceeding five thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and others articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provisions of the preceding Article. 2 When an agent or employee of an individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the hunting or property of that individual person, not only the perpetrator shall be punished but also the individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

(Offense relating to Evasion of the Hunter Tax) Article 246. The persons who have evaded the hunter tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding one year or a fine or a minor fine not exceeding ten thousand yen or to both. 2 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply. However, the above provisions shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 3 When an agent or employee of an individual person has perpetrated the violation mentioned in paragraph 1 in connection with the hunting of that individual person, not only the perpetrator shall be punished but also the individual person shall be liable to the penatly of a fine mentioned in the same paragraph.

(Postponement of the Final Date for Payment relating to the Hunter Tax) Article 247. The governor of Do, Fu or prefecture may, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, postpone the final date for payment for those taxpayers of the hunter tax who are under special circumstances.

(Reduction and Exemption of the Hunter Tax) Article 248. The governor of Do, Fu or prefecture may, with the decision by the assembly concerned, reduce of exempt the hunter tax in cases where natural disaster or other special circumstances exist with regard to only those persons who are considered as requiring the reduction or exemption of the hunter tax, or who are receiving public or private aid for living on account of proverty, or who are under special circumstances.

(Arrearage Charge on the Hunter Tax Paid after the Final Date of Payment) Article 249. The payer of the Hunter tax shall, in cases where he pays the tax after the final date of payment provided for in Article 238 (in cases where the period of the tax payment is postponed in accordance with the provision of Article 247, the final date for payment so postponed;hereinafter the same with respect to the hunter tax) make payment, in cases where the tax amount concerned is one hundred yen or more, by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer to pay the tax by the final date of payment as provided for in Article 238.

(Remedies for Illegality or Error Involved in Imposition of the Hunter Tax) Article 250. Any person who has been subjected to the imposition of the hunter tax may, when he considers that there is illegality or error involved in the imposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period.) 2 In cases where the tax bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill under the same paragraph is delivered. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the bill is delivered. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the hunter tax shall not be suspended even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Hunter Tax) Article 251. In cases where taxpayer of the hunter tax has not made the full payment of the impositions of the local body relating to the hunter tax by the final date of payment, tax official of Do, Fu or prefecture must issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply, when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of Do, Fu or prefecture must specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Hunter Tax) Article 252. Tax official of the Do, Fu or prefecture must collect a fee, when he has issued a letter of reminder in accordance with the provisions of the by-law of Do, Fu ora prefecture concerned.

(Action on Delinquency relating to the Hunter Tax) Article 253. In cases where a person who has received a reminder as provided for in Article 251 has failed to make the full payment of the impositions of the local body relating to the hunter tax by the date specified in the letter of reminder, or in case a person who has received a notice on change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of Do, Fu or prefecture must take action, within such period as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the action. 3 The decision of the governor of Do, Fu or prefecture on objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of action. 4 The decision on objection shall be made in writing and shall be delivered with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision of the governor of Do, Fu or prefecture may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of Do, Fu or prefecture concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Hunter Tax) Article 254. If a taxpayer of the hunter tax conceals, damages or disposes of, to the disadvantage of the Do, Fu or prefecture, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if in cases where he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty, 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency he shall be liable to the penal servitude or a fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer after action on delinquency had been executed. 4 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding two paragraphs in connection with the hunting or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Hunter Tax according to the National Tax Collection Law) Article 255. In the case or Article 253 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of the Do, Fu or prefecture conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business hunting or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine in the same paragraph.

(Request for Hand-Over relating to the Hunter Tax) Article 256. In cases where the taxpayer falls under any of the following items, tax official of the Do, Fu or prefecture must request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the hunter tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Hunter Tax) Article 257. I cases where tax official of Do, Fu or prefecture has issued a letter of reminder, he must collect, if the hunter tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in any of the cases listed below and in cases where the additional arearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

(Procedure of Stamp Collection of Hunter Tax) Article 258. In case where Do, Fu or prefecture contemplates to collect a hunter tax by stamp, it shall cause the taxpayer to pay such tax with the stamp issued by Do, Fu or prefecture. In this case, Do, Fu or prefecture may cause the stamps to be pasted on the paper which prove the occurrence of the obligation to pay the hunter tax, or may dispense with the stamp by affixing a seal of payment after the receipt of the payment of cash equivalent to the amount of the denominations of the stamps. 2 In cases where the taxpayer has pasted the stamps, Do, Fu or prefecture shall clearly cancel them by the seal of Do, Fu or prefecture concerned to be affixed across those papers with the such stamp and the colors of the stamps. 3 The treatment of the stamp mentioned in paragraph 1 shall be fixed by the by-law of Do, Fu or prefecture concerned.

Section 8 Do, Fu and Prefectural Extra-Legal Ordinary Tax

(Creation or Alteration of a Prefectural Extra-Legal Ordinary Tax) Article 259. Do, Fu or prefecture shall, when it intends to create or alter an ordinary tax as provided for in Article 4 paragraph 3 (hereinafter referred to as the "prefectural extra-legal ordinary tax" ), obtain in advance the permission of the Local Finance Commission.

Article 260. The Local Finance Commission shall, when it has received an application for the permission as provided for in the preceding Article, notify it to the Minister of Finance. 2 The Minister of Finance may, when he has received the notification as provided for in the preceding paragraph, if he has objection to the application for the permission, offer it to the Local Finance Commission.

(Permission by the Local Finance Commission) Article 261. The Local Finance Commission shall, when it has received an application under the provision of Article 259, permit it, when it is clear with respect to the prefectural extra-legal ordinary tax under the application concerned that there are tax sources to secure the tax revenue concerned in Do, Fu or prefecture concerned and that there exists the financial demand of Do, Fu or prefecture concerned requiring the tax revenue;provided however, that in cases where it considers that there exists any of the following causes, it must not permit it: (1) That the taxable basis is the same with a national tax or other local tax and tax burden of the people becomes excessively heavy; (2) That a grave obstruction is caused to interchange of commodities among the local bodies; (3) Other than those listed in the preceding two items, that it is inappropriate in the light of the economic policy of the State. 2 The Local Finance Commission may give permission by attaching conditions or making revisions so far as compatible with the purport of the application, with respect to the application for the permission mentioned in the preceding Article.

(Scope of Exemption of Prefectural Extra-Legal Ordinary Tax) Article 262. Do, Fu or prefecture shall not impose the prefectural extra-legal taxes on the following items: (1) Lands, houses or articles located outside Do, Fu or prefecture or incomes yielded therefrom; (2) Enterprise conducted at an office or place of work outside Do, Fu or prefecture or incomes yielded therefrom; (3) Money or goods received as insurance payment in accordance with the provisions of the Health Insurance Law (Law No.70 of 1922), National Health Insurance Law (Law No.60 of 1938), Mariners'Insurance Law (Law No.73 of 1939), Welfare Annuities Insurance Law (Law No.60 of 1941), Workers Accident Compensation Insurance Law (Law No.50 of 1947) and Unemployment Insurance Law (Law No.146 of 1947); (4) Aid money or goods received in accordance with the provisions of the Livelihood Protection Law and money or goods received in accordance with the provisions of Disabled Persons Welfare Law; (5) Compensation for accidents received in accordance with the provisions of the Labor Standards Law (Law No.49 of 1947) or Mariners Law (Law No.100 of 1947); (6) Expenses for medical care and the burial of remains, and the lumpsum grant in aid for physical deficiency received in accordance with the provisions of the Undemobilized Person's Compensation Law (Law No.182 of 1947) and Law for Allowance to Special Non-Repatriates (Law No.279 of 1948)(the abovementioned Expenses being restricted to those provided for in Article 8-(3) of the Undemobilized Person's Compensation Law including the case where the provision of Article 2 of the Law for Allowance to Special Non-Repartriates applies mutatis mutandis); (7) Receiving instrument for the broadcast as provided for in the Broadcast Law (Law No.132 of 1950).

(Method of Collection of the Prefectural Extra-Legal Ordinary Tax) Article 263. The collection of the prefectural extra-legal ordinary tax shall be by means of ordinary collection, special collection or collection by stamp according to the convenience of collection as are provided for by the by-law of Do, Fu or prefecture concerned.

(Tax Official's Rights of Questioning and Examination relating to the Prefectural Extra-Legal Ordinary Tax) Article 264. If necessary for investigation relating to the imposition and collection of the prefectural extra-legal ordinary tax, tax official of Do, Fu or prefecture may question the persons listed below or examine books, papers and other articles relating to the business of the persons listed in item (1) to item (3) inclusive: (1) Taxpayers or those persons who are considered as obligated to pay taxes; (2) Special collectors; (3) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding two items; (4) Persons, other than those listed in the preceding three items, who are considered as directly concerned with the imposition and collection of the prefectural extra-legal ordinary tax concerned. 2 In the case mentioned in the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the prefectural extralegal ordinary tax shall, notwithstanding the provisions of paragraph 1, be in accordance with the provision of Article 285 paragraph 1. 4 The right of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Prefectural Extra-Legal Ordinary Tax) Article 265. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provision of the preceding Article. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Prefectural Extra-Legal Ordinary Tax) Article 266. In cases where taxpayer (excepting taxpayer of the prefectural extra-legal ordinary tax which is collected by means of special collection;hereinafter the same in Article 268) or special collector has not his permanent residence, dwelling place, offices or places of work in Do, Fu or prefecture to which he owes the obligation to pay or deliver taxes, he must nominate from among persons residing within such an area as may be specified by the by-law of Do, Fu or prefecture concerned, his tax managers to administer all matters relating to payment and return them to the governor of Do, Fu or prefecture. The same shall apply when the tax managers have been altered.

(Offense relating to False Returns relating to the Tax Manager of the Prefectural Extra-Legal Ordinary Tax) Article 267. A person who has filed a false return on tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen. 2 In case where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure to File Return relating to the Tax Manager of the Prefectural Extra-Legal Oridnary Tax) Article 268. Do, Fu or prefecture may establish provision, by the by-law of Do, Fu or prefecture concerned, to the effect that when the taxpayer or special collector of the prefectural extra-legal ordinary tax has failed, without justifiable reason, to file the returns in regard to the tax manager to be filed in accordance with the provision of Article 266, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the governor of Do, Fu or prefecture concerned within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing an appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Postponement of the Final Date for Payment relating to the Prefectural Extra-Legal Ordinary Tax) Article 269. The governor of Do, Fu or prefecture may, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, postpone the final date for those taxpayers of the prefectural extra-legal ordinary tax who are under special circumstances.

(Procedure of Ordinary Collection of the Prefectural Extra-Legal Ordinary Tax) Article 270. In cases where the prefectural extra-legal ordinary tax is to be collected by way of ordinary collection, the tax bills to be delivered to the taxpayer must be delivered not later than ten days prior to the final date of payment.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Prefectural Extra-Legal Ordinary Tax) Article 271. The taxpayer of the prefectural extra-legal ordinary tax must file returns or reports on matters provided for by the by-law of Do, Fu or prefecture concerned in regard to the imposition and collection of the prefectural extra-legal ordinary tax concerned in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. of the Prefectural Extra-Legal Ordinary Tax) Article 272. A person who has filed a false return or report on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure to File Return on the Prefectural Extra-Legal Ordinary Tax) Article 273. Do, Fu or prefecture may establish provisions, by the by-law of Do, Fu or prefecture concerned, to the effect that when the payer of the prefectural extra-legal ordinary tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 271, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Reduction and Exemption of the Prefectural Extra-Legal Ordinary Tax) Article 274. The governor of Do, Fu or prefecture may, with the decision by each assembly concerned, reduce or exempt the prefectural extralegal ordinary tax in cases where there are natural disasters or other special circumstances exist, with regard to only those persons who are considered as requiring the reduction or exemption of the prefectural extra-legal ordinary tax, or who receiving public or private aid for living on account of poverty, or who are under special circumstances. However, this shall not apply to the special collector.

(Method of Special Collection of the Prefectural Extra-Legal Ordinary Tax) Article 275. In cases where the prefectural extralegal ordinary tax is to be collected by way of special collection, person who has the facilities of collection shall be designated as special collector by the by-law of Do, Fu or prefecture concerned and shall be caused to collect it. 2 The special collector mentioned in the preceding paragraph shall be obligated to submit to the governor of Do, Fu or prefecture concerned a return of delivery stating the basis and amount of the prefectural extra-legal ordinary tax he shall collect and such other particulars as may be provided for by the by-law of Do, Fu or prefecture concerned and to deliver the payable collections to Do, Fu or prefecture concerned, not later than the final date of payment of the prefectural extra-legal ordinary tax concerned. 3 With respect to the amount, out of the payable collections delivered in accordance with the provision of the preceding paragraph, corresponding to the tax amount which the payer of the prefectural extra-legal ordinary tax did not pay to the special collector, the special collector concerned shall have the right of demanding the compensation against the taxpayers. 4 In the case mentioned in the preceding paragraph, when the special collector has filed a suit with the court on the basis of the right of demanding compensation as provided for in the preceding paragraph, the tax official of Do, Fu or prefecture must produce testimony and besides this, give necessary assistance, excepting where the official secret is involved.

(Revision and Determination concerning the Prefectural Extra-Legal Ordinary Tax) Article 276. The governor of Do, Fu or prefecture may, in cases where the returns of delivery as provided for in paragraph 2 of the preceding Article have been filed and when the amount of the taxable basis or of the tax thereby returned for delivery is at variance with the amount assessed by his investigation, revise it. 2 The governor of Do, Fu or prefecture may, in cases where the special collector has failed to file the returns within the fixed period for filing of return of payment, determine by his investigation the amount of the taxable basis and of the tax to be returned for delivery. 3 The governor of Do, Fu or prefecture may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too low and the fact of its being too low is due to fraud or other wrongful act on the part of the special collector, revise it by his investigation. 4 The governor of Do, Fu or prefecture shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the special collector without delay.

(Collection of Shortage Amount of the Prefectural Extra-Legal Ordinary Tax and the Arrearage Charge on such Shortage) Article 277. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the payable amount due to revision or the amount of the payable amount as determined;hereinafter the same with respect to prefectural extra-legal ordinary tax) exists, tax officials of Do, Fu or prefecture shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article. 2 In the cases mentioned in the preceding paragraph, collection shall be made of the shortage amount plus an arrearage charge equivalent to the amount obtained by multiplying the shortage amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the shortage amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment provided for in Article 275 paragraph 2 (in cases where the postponement of the final date of payment has been done in accordance with the provision of Article 269, the final date of payment so postponed;hereinafter the same with respect to the prefectural extralegal ordinary tax) until the final date of payment provided for in the preceding paragraph (or the day of payment in cases where payment has been made before the final date of payment). In cases where the amount of arrearage charge is less than ten yen, this shall not be collected. 3 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the special collector having been given the revision or determination under the provision of the preceding Article paragraph 1 or paragraph 2.

(Negligence Additional Money or Non-Filing Additional Money relating to the Prefectural Extra-Legal Ordinary Tax) Article 278. In cases where the returns of delivery has been filed by the final date of filing of those returns, when the revision as provided for in Article 276 paragraph 1 or paragraph 3 has been made, the governor of Do, Fu or prefecture shall, when he deems that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned prior to revision, collect negligence additional money equivalent to a sum computed by multiplying the amount of shortage by five percent due to the revision concerned, if such amount is more than two thousand yen. 2 In the cases falling under any of the following items, the governor of Do, Fu or prefecture shall, when it is recognized that there exists no justifiable reason with respect to the fact that the return of delivery has not been filed by the final date of filing in the case of item (1), with respect to the facts that the return of delivery has not been filed by the final date of filing and that there existed a mistake in the amount the taxable basis or the tax amount as returned prior to revision in the case of item (2), with respect to the fact that the return of delivery has not been filed by the final date for filing the return of delivery in case of item (3) or item (4), collect, if the tax amount mentioned in each item concerned is more than one thousand yen, the non-filing additional money equivalent to the sum which shall be computed by multiplying the said tax amount for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twentyfive percent if it is more than three months. However, in cases where the amount of nonfiling additional money is less than ten yen, that shall not be collected: (1) In cases where return of delivery has been filed after the final date of filing, with respect to tax amount as returned in the return of delivery concerned, and the period from the day following the final date to the date of filing of the return of delivery concerned; (2) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 276 paragraph 1 or paragraph 3 has been made, with respect to the shortage amount due to revision concerned, and the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 276 paragraph 2 has been made, with respect to the shortage amount due to the determination concerned and the period from the day following the final date of filing of return of delivery to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 276 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period from the day following the final date of filing of the return of the delivery to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return of delivery has been submitted after the final date of its filing, when the submitting is not made foreseeing that the amount of the prefectural extra-legal ordinary tax payable by the special collector concerned should be determined on the basis of the investigation of the governor of Do, Fu or prefecture, the governor of Do, Fu or prefecture shall deduct the amount corresponding to the amount, obtained by multiplying by five percent the tax amount as returned by the return of delivery concerned, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the governor of Do, Fu or prefecture has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector without delay.

(Heavy Additional Money relating to the Prefectural Extra-Legal Ordinary Tax) Article 279. In the cases falling under the provision of paragraph 1 of the preceding Article, when the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the return of delivery on the basis of the fact so concealed or misrepresented, the governor of Do, Fu or prefecture shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect, if the amount of shortage is two hundred yen or more, the heavy additional money equivalent to the sum computed by multiplying fifty percent by the shortage amount due to the revision which should be the basis of the computation of the negligence additional money. 2 In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of following items, the governor of Do, Fu or prefecture shall collect, if it is two hundred yen or more, the heavy additional money equivalent to the sum computed by multiplying fifty percent by the tax amount in addition to the negligence additional money mentioned in the same paragraph of the same Article: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, the fact that the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and has not filed the return by the final date of its filing by reason of the facts so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of the taxable basis, and he has filed the return of delivery on the basis of the facts so concealed or misrepresented; (3) In the cases falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis, and has not filed the returns of payment by the final date of filing of the return of delivery by reason of the facts so concealed or misrepresented. 3 In the cases falling under the provision of the preceding paragraph, the governor of Do, Fu or prefecture shall not collect the heavy additional momey computed on the basis of the tax amount as returned by the return of delivery concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of delivery. 4 The governor of Do, Fu or prefecture shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector without delay.

(Arrearage Charge on the Prefectural Extra-Legal Ordinary Tax Paid or Delivered after the Final Date of Payment) Article 280. The taxpayer or special collector of the prefectural extra-legal ordinary tax shall, in cases where he pays the tax or payable collections after the final date of payment (in case where the period of the tax payment is postponed in accordance with the provision of Article 269, the final date for payment so postponed;hereinafter the same with respect to the prefectural extra-legal ordinary tax) make payment, in case the tax amount concerned is one hundred yen or more, by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount or the amount of payable collections by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer or the special collector to pay the tax or deliver the payable collections by the final date for payment.

(Offense relating to Evasion of the Prefectural Extra-Legal Ordinary Tax) Article 281. A person who has evaded the prefectural extra-legal ordinary tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both penal servitude and a fine. 2 The special collector who has failed to pay the payable collections relating to the prefectural extra-legal ordinary tax in whole or in part which are to be collected and to be paid in accordance with the provision of Article 275 paragraph 2 shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both. 3 In cases where the amount of the evasion mentioned in paragraph 1 or the amount of money unpaid in the preceding paragraph exceeds five hundred thousand yen, the amount of the fine mentioned in each paragraph may be an amount in excess of five hundred thousand yen but less than the amount of the tax evaded or the money unpaid, according to circumstances, regardless of the provision of the respective paragraphs. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;provided, however, that the above provisions shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 5 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual parson has perpetrated the violation mentioned in paragraph 1 or paragraph 2 in connection with the business or the property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Remedies for Illegality or Error Involved in Imposition, Revision or Determination, or Determination of Amount of Negligence Additional Money, Non-Filing Additional Money or Heavy Additional Money concerning the Prefectural Extra-Legal Ordinary Tax) Article 282. Any person who has been subjected to the imposition of the prefectural extra-legal ordinary tax or received the notification of revision, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 276 paragraph 4, Article 278 paragraph 4 or Article 279 paragraph 4 may when he considers that there is illegality or error involved in the imposition, revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an of appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period) or notification of such determination. 2 In cases where the notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill or the notification under the same paragraph is delivered. In this case, if the taxpayer or the special collector is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill or the notification is delivered. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to filing of objection is sent by mail, the period required for transportation by mail shal not be included in the period mentioned in paragraph 1. 6 Any person who has complainst against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the prefectural extra-legal ordinary tax shall not be suspended even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Prefectural Extra-Legal Ordinary Tax) Article 283. If taxpayer or special collector has not made the full payment of the impositions of the local body relating to the prefectural extra-legal ordinary tax by the final date of payment (in cases where revision or determination is made, the final date of payment of shortage amount;hereinafter the same with respect to the prefectural extra-legal ordinary tax), tax official of Do, Fu or prefecture must issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply, when abvance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of Do, Fu or prefecture must specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Prefectural Extra-Legal Ordinary Tax) Article 284. Tax official of Do, Fu or prefecture must collect a fee, when he has issued a letter of reminder in accordance with the provisions of the by-law of Do, Fu or prefecture concerned.

(Action on Delinquency relating to the Prefectural Extra-Legal Ordinary Tax) Article 285. If a person who has received a reminder as provided for in Article 283 has failed to make the full payment of the impositions of the local body relating to the prefectural extralegal ordinary tax by the date specified in the letter of reminder, or in case a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of Do, Fu or prefecture must take action, within such period as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the action. 3 The decision of the governor of Do, Fu or prefecture on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the devision may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of Do, Fu or prefecture concerned. 8 The execution of the disposition shall not be suspended, even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Prefectural Extra-Legal Ordinary Tax) Article 286. If a taxpayer or a special collector of the prefectural extra-legal ordinary tax conceals, damages or disposes of, to the disadvantage of Do, Fu or prefecture, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer or a special collector has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer or the special collector evade the action on delinquency, he shall be liable to the penal servitude or fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or the special collector or a third person having in possession the property of the taxpayer or the special collector before the taxpayer or the special collector is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or the special collector or a third person having in possession the property of the taxpayer or the special collector after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Prefectural Extra-Legal Ordinary Tax according to the National Tax Collection Law) Article 287. In the case of Article 285 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of Do, Fu or prefecture conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the same paragraph.

(Request for Hand-Over relating to the Prefectural Extra-Legal Ordinary Tax) Article 288. In cases where the taxpayer or the special collector falls under any one of the following items, tax official of the Do, Fu or prefecture concerned must request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the prefectural extra-legal ordinary tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer or the special, collector, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Prefectural Extra-Legal Ordinary Tax) Article 289. When tax official of Do, Fu or prefecture has issued a letter of reminder, he must collect in case the prefectural extra-legal ordinary tax amount or amount of payable collection on prefectural extra-legal ordinary tax is one hund, red yen or more, an additional arrearage charge computed by multiplying the amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omittedif any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or payable collections or the attachment of property. However, this shall not be collected in any of the cases listed below: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax or the payable collections by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

(Procedure of Collection of the Prefectural Extra-Legal Ordinary Tax by Stamp) Article 290. In cases where the prefectural extralegal ordinary tax is collected by stamp, such collection shall be made by stamps issued by Do, Fu or prefecture concerned. In this case, Do, Fu or prefecture may cause the stamps to be pasted on papers or other articles which prove the occurrence of the obligation to pay the prefectural extra-legal ordinary tax or may dispense with the stamps by affixing the receipt of the payment of cash equivalent to the amount of the denominations of the stamps. 2 When the taxpayers have pasted the stamps, Do, Fu or prefecture or special collector shall clearly cause them to be crossed out by means of the seal of Do, Fu or prefecture concerned, or by means of the seal or signature of the special collector, being put across those papers or other articles pasted with the stamps over the colors of the stamps. 3 The necessary matters concerning the disposition of the stamps mentioned in the preceding paragraph shall be fixed by local by-law of Do, Fu or prefecture concerned.

(Transitory Disposition concerning the ExtraLegal Indepedent Tax of Do, Fu or Prefecture Based on the Former Local Tax Law) Article 291. The independent tax of the Do, Fu or prefecture based on the provision of Article 46 paragraph 2 of the former Local Tax Law (Law No.110 of 1948) which existed actually at the time of enforcement of this Law shall, except those tax items as may be fixed by the Local Finance Commission Regulation, be deemed to be the prefectural extra-legal ordinary tax newly created with the permission of the Local Finance Commission as provided for in Article 259.

CHAPTER III Ordinary Taxes of Cities, Towns and Villages

Section 1 Inhabitant's Tax Part 1 Common Rules

(Definition of Terms in Reference to the Inhabitant's Tax) Article 292. The terms in reference to the inhabitant's tax listed in all the following items shall have the meanings assigned to them in the respective items: (1) Gross income: The total of the amounts of income under the respective items of paragraph 1 of Article 9 of the Income Tax Law (Law No.27 of 1947) computed in accordance with the provisions of the same Article; (2) Assets income: The income from interests as provided for in Article 9 paragraph 1 item (1) of the Income Tax Law, the income from dividends as provided for in item (2) of the same paragraph of the same Article and the income from real property as provided for in item (3) of the same paragraph of the same Article; (3) Business income: The income from business as provided for in Article 9 paragraph 1 item (4) of the Income Tax Law; (4) Taxable income: The total taxable income as provided for in Article 13 of the Income Tax Law;provided that it shall mean the total of the adjusted income and special income for the fiscal year concerned in cases where the amount of the income tax shall be computed in accordance with provisions of Article 14 of the same Law because of the existence of a fluctuating income in the gross income and it shall mean the amount of the second adjusted income (in cases where the amount of the income tax is computed in each year concerned in accordance with the provisions of Article 14 paragraph 1 of the same Law, the total amount of the second adjusted income amount and the special income amount in the year) minus the amount corresponding to one-fourth of the special income amount (in cases where there exists another year in which the amount of the income tax is computed in accordance with the provisions of Article 14 paragraph 1 of the same Law for four years before the preceding each relevant year, the total amount of one-fourth of the amount corresponding to the special income tax and amount of one-fourth of the amount corresponding to the special income tax amount for relevant other year) in cases where the amount of the income tax for four years following the fiscal year shall be computed in accordance with the provisions of Article 14-(2) of the same Law; (5) Amount of income tax: The amount of the income tax payable in accordance with the provisions of the Income Tax Law excluding the amount of the interest tax additionally payable in accordance with the provision of Article 55 paragraph 1 of the same Law, the amount of the interest tax additionally payable in accordance with the provision of paragraph 6 of the same Article, the amount of the negligence additional tax collected in accordance with the provision of Article 57 paragraph 1 of the same Law, the amount of the negligence additional tax collected in accordance with the provision of paragraph 2 of the same Article, the amount of the non-filing additional tax collected in accordance with the provision of paragraph 3 of the same Article, the amount of the heavy additional tax collected in accordance with the provision of Article 57-(2) paragraph 1 of the same Law, the amount of the heavy additional tax collected in accordance with the provision of paragraph 2 of the same Article, the amount of the heavy additional tax collected in accordance with the provision of paragraph 3 of the same Article and the amount of additional tax collected in accordance with the provision of Article 62-(4) paragraph 1 of the same Law, and the amount of additional arrearage tax collected in accordance with the provision of Article 9 paragraph 3 of the National Tax Collection Law; (6) Family corporation: The family corporation as provided for in Article 7-(2) of the Corporation Tax Law (Law No.28 of 1947); (7) Dependent relative: The dependent relative as provided for in Article 8 paragraph 1 of the Income Tax Law, namely the spouse or other relative who is coliving with a payer of the income tax and whose gross income is less than twelve thousand yen; (8) Disabled person: The disabled person as provided for in Article 8 paragraph 2 of the same Law, namely a person who is constantly in a state of mental disability or who is blind or otherwise disabled physically; (9) Co-living wife: Wife whose family account is identified with that of her husband.

(Exceptions to the Definition of Terms in Reference to the Inhabitant's Tax for the Fiscal Year 1950-51) Article 293. In so far as the inhabitant's tax for the fiscal year 1950-51 is concerned, the terms listed in the following items shall have the meanings assigned to them in the respective items, regardless of the provision of the preceding Article: (1) Gross income: The total of the amount of income under the items of paragraph 1 of Article 9 of the Income Tax Law before the amendments according to the Law for Partial Amendments to the Income Tax Law (Law No.71 of 1950)(hereinafter referred to as the "pre-amendment Income Tax Law" ;hereinafter the same with respect to the inhabitant's tax) computed in accordance with the provision of the same Article; (2) Assets income: The income from interests provided for in Article 9 paragraph 1 item (1) of the pre-amendment Income Tax Law, the income from dividends as provided for in item (2) of the same paragraph of the same Article and income (excluding the business income under item (3)) from real property, rights on real property and the leasing of vessels (including the establishment of perpetual lease or superficies, and all other cases of letting other persons use real property, rights on real property and vessels); (3) Business income: The income from businesses as provided for in Article 9 paragraph 1 item (9) of the pre-amendment Income Tax Law, minus the real property income as provided for in Article 9 paragraph 1 item (3) and the miscellaneous income as provided for in item (10) of the same paragraph of the same Article; (4) Amount of income tax: The amount of the income tax payable in accordance with the provision of the pre-amendment Income Tax Law, excluding the amount of tax equivalent to the amount additionally payable in accordance with the provision of Article 55 paragraph 1 of the same Law and excluding also the amount of the income tax to be collected additionally in accordance with the provision of Article 57 paragraph 1 of the same Law; (5) Family corporation: The family corporation as provided for in Article 34 paragraph 2 of the Corporation Tax Law before the amendments accordingly to the Law for Partial Amendments to the Corporation Tax Law (Law No.72 of 1950); (6) Dependent relative: The dependent relative as provided for in Article 8 paragraph 3 of the pre-amendment Income Tax Law; (7) Disabled person: The disabled person as provided for in Article 8 paragraph 3 of the pre-amendment Income Tax Law.

(Taxpayers, etc. of the Inhabitant's Tax) Article 294. The inhabitant's tax shall be imposed on persons falling under item (1) in terms of the total of an amount according to a per capita rate (hereinafter referred to as "amount of per capita rate" ) and an amount computed by making the amount of income tax or the taxable income or the taxable income minus the amount of income tax (hereinafter referred to collectively as the "amount of income tax, etc." ) as the taxable basis, and on persons falling under item (2) or (3) in terms of amount of a per capita rate: (1) Individual persons who have permanent residences in a city, town or village (excluding those persons who had no income in the preceding year or who are receiving livelihood aid in accordance with the provisions of the Livelihood Protection Law); (2) Individual persons who have offices, places of work of residential houses in a city, town or village, but who do not have permanent residences in that city, town or village; (3) Juridical persons or incorporations, and foundations which are not juridical person having offices or places of work in a city, town or village and having nominated their representatives or administrators. 2 The inhabitant's tax shall be imposed on the persons under item (3) of the preceding paragraph for each of their offices or places of work.

(Scope of Exemption of the Inhabitant's Tax for Individual Person) Article 295. City, town or village shall not impose the inhabitant's tax in terms of a per capita rate on the disabled persons and minor (excluding those disabled persons and minors who are living independently and who had an assets income or business income of over one hundred thousand yen in the previous year), widows (excluding those widows who have a child of eigteen or more years of age or who had a gross income of over one hundred thousand yen in the previous year) and co-living wives (excluding the cases where the husbands are not liable to the inhabitant's tax). 2 City, town or village shall not impose the inhabitant's tax with the amount of income tax, etc. as the taxable basis on disabled persons and minors (excluding those disabled persons and minors who have had an assets income or business income in the previous year) and widows (excluding those widows who have a child of eighteen or more years of age as of June 1 or who had a gross income of over one hundred thousand yen in the previous year) out of those persons who are mentioned in paragraph 1 item (1) of the preceding Article.

(Scope of Exemption of the Inhabitant's Tax for Persons other than Individual Persons) Article 296. City, town on village shall not impose the inhabitant's tax on the State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards and associations of those bodies, property, wards, the Japan Monopoly Corporation, the Japanese National Railways, land improvement wards, federations of land improvement wards, ordinary water utilization associations, federations of ordinary water utilization associations, the Hokkaido Public Works Association, arable land adjustment associations, federations of arable land adjustment associations, flood prevention associations, federations of flood prevention associations, street block adjustment associations, school juridical persons who establish schools under Article 1 or Article 98 paragraph 1 of the School Education Law, juridical persons under Article 64 paragraph 4 of the Private School Law, religious corporations, labor unions under the Labor Union Law (Law No.174 of 1949) and the unions and other organizations of the national personnel under the provisions of Article 98 of the National Public Service Law (Law No.120 of 1947).

(Definition of the Amount of Income Tax, etc.) Article 297. The amount of income tax, etc. to be taken as the taxable basis for the inhabitant's tax shall be the one computed in regard to the income of the preceding year.

(Power of Interrogation and Examination of Tax Officials concerning the Inhabitant's Tax) Article 298. Tax official of city, town or village may, if necessary for investigation relating to the imposition and collection of the inhabitant's tax, interrogate the person enumerated below and examine books, papers and other articles relating to the business of the persons of item (1) or item (2): (1) Taxpayers or persons considered liable to pay tax; (2) Persons considered obligated to supply money or goods to the persons provided for under the preceding item; (3) Persons, other than those listed in the preceding two items, who are considered immediately connected with the imposition and collection of the inhabitant's tax. 2 In the case of the preceding paragraph, the tax official concerned shall carry with him a certificate to identify his status and show it upon request by the persons concerned. 3 The investigation concerning the action on delinquency relating to the inhabitant's tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 31 paragraph 1. 4 The power of interrogation and examination as provided for in paragraph 1 shall not be interpreted as having been recognized for crime detection.

(Offense relating to Refusal of Examination, etc. in connection with the Inhabitant's Tax) Article 299. A person falling under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other materials as provided for in the preceding Article; (2) A person who has shown those books and papers under paragraph 1 of the preceding Article which contain a false entry; (3) A person who has not answered or has made a false answer to the interrogation of tax officials as provided for in the preceding Article. 2 In cases where a representative of a juridical person or an agent, employee or other workers of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Inhabitant's Tax) Article 300. The payers of the inhabitant's tax shall, in cases where they do not have permanent residences, dwelling places, offices or places of work in a city, town or village where they are liable to the inhabitant's tax, nominate respectively a tax manager from among persons residing in such an area as may be specified by the by-law of the city, town or village, for the purpose of, causing him to administer all matters relating to tax payment, and shall return it to the mayor of the city, town or village. The same shall apply in cases where the tax manager has been changed.

(Offense relating to False Return on the Inhabitant's Tax Manager) Article 301. A person who has made a false return on the tax manager on whom return shall be made as provided for in the preceding Article, shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure of Filing Return on the Inhabitant's Tax Manager) Article 302. City, town or village may establish provisions by the by-law of the city, town or village concerned, to the effect that a payer, of the inhabitant's tax shall be liable to a non-criminal fine not exceeding thirty thousand yen in cases where he has failed, without justifiable reason, to make a return on the tax manager on whom return shall be made as provided for in Article 300. 2 Person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its action. 3 The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall berendered within thirty days from the day of its receipt. 4 The decision on objection shall be in writing and delivered to the person who filed the objection with the reasons therefor stated therein. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when a objection as provided for in paragraph 2 or a suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request of the persons concerned, that it is necessary to do so.

Part 2 Obligation of Returning

(Obligation of Returning on the Inhabitant's Tax) Article 303. A payer of the inhabitant's tax shall, as provided for by the by-law of the city, town or village concerned, file a return not later than June 10 with the mayor of the city, town or village where his permanent residence, office, place of work, or residential house as of June 1 is located, stating the gross income, (to be gross income, assets income and business income in the case of disabled persons and minors;hereinafter the same in this Article and Article 304), taxable income and the income tax of the preceding year and the names of his dependent relatives and disabled persons and other matters as provided for in the same by-law, if he falls under Article 294 paragraph 1 item (1), or stating the location of his office, place of work or residential house, if he falls under item (2) or item (3) of Article 294 paragraph 2. 2 In the case of the preceding paragraph, if a person under Article 294 paragraph 1 item (1) has an amount of income tax withheld at source, such amount and the time and the place of withholding and the name or title of the withholding agent shall also be returned. In this case, if there are two or more withholding agents, such matters shall be returned for each of the withholding agents.

(Obligation of Return on Matters Revised or Determined in Connection with the Income Tax) Article 304. In cases where a person falling under Article 294 paragraph 1 item (1) has received, in regard to his gross income, taxable income or income tax, notification of revision or determination as provided for in Article 46 paragraph 7 of the Income Tax Law, or notification of determination as provided for in Article 48 paragraph 5 or Article 49 paragraph 5 of the same Law, after he has filed the return provided for in paragraph 1 of the preceding Article, or after the final date for its filing, if he has failed to file it by that date, he shall so return to the mayor of the city, town or village mentioned in paragraph 1 of the preceding Article within ten days from the day of the receipt of such notification, unless the inhabitant's tax has been imposed by applying the provision of Article 315 or Article 316.

(Offense relating to False Return on the Inhabitant's Tax) Article 305. A person who has made a false return on such matters as shall be returned in accordance with the provisions of the preceding two Articles shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical persen or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Return on the Inhabitant's Tax) Article 306. City, town or village may establish provisions, by the by-law of the city, town or village concerned, to the effect that a payer of the inhabitant's tax shall be liable to a non-criminal fine not exceeding thirty thousand yen in cases where he failed, without justifiable reason to, file a return, on such matters as shall be returned in accordance with the provision of Article 303 or Article 304. 2 The person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that action, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its action. 3 The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of the receipt. 4 The decision on objection shall be made in writing and delivered, with the reasons therefore, stated therein to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when a objection as provided for in paragraph 2 or a suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the person concerned, that it is necessary to do so.

(Obligation of Submission of the Withholding Certificate, etc.) Article 307. A person obligated to prepare the statement of payment provided for in Article 61 paragraph 1 of, the Income Tax Law or the statement of account provided for in paragraph 2 of the same Article or the withholding certificate provided for in Article 62 paragraph 1 of the same Law (hereinafter referred to as the "withholding certificate, etc." ) shall submit, not later than the final date for the submission to the national government of the withholding certificate, etc. concerned, a copy of each thereof to the mayor of the city, town or village where withholding is made. This shall also apply to those withholding certificates which need not be submitted and delivered in accordance with the provision of Article 62 paragraph 2 of the Income Tax Law, and the final date for the submission thereof shall be the final date provided for in paragraph 1 of the same Article.

(Exception to the Final Date for Submission of the Withholding Certificate, etc. for 1949) Article 308. In regard to the submission of the withholding certificate, etc. concerning the income in 1949, "not later than the final date for the submission to the national government" in the preceding Article shall read "not later than August 20, 1950" .

(Offense relating to Negligence of Obligation of Submission of a Copy of the Withholding Certificate, etc.) Article 309. A person who has failed to submit a copy of the withholding certificate, etc. which shall be submitted in accordance with the provision of Article 307, or who has submitted a copy of the withholding certificate, etc. containing entries different from those in the withholding certificate, etc. submitted to the national government shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Obligation of Forwarding Copies of the Withholding Certificates. etc. relating to Payers of the Inhabitant's Tax in Other Cities, Towns and Villages) Article 310. The mayor of a city, town or village who has received copies of the withholding certificates, etc. as provided for in Article 307 shall, in cases where there are copies relating to payers of the inhabitant's tax in other cities, towns or villages, forward such copies without delay to the mayor of the city, town or village concerned.

Part 3 Taxable Basis and Rate of Tax

(Rate of the Inhabitant's Tax Imposed on a Per Capita Basis) Article 311. The standard rate of the inhabitant's tax imposed on a per capita basis shall be as prescribed in each of the following items for the cities, towns and villages listed in the respective items of the left column of the following table, in regard to persons under Article 294 paragraph 1 item (1) or item (2) or persons under item (3) of the same paragraph of the same Article: Taxpayer Persons under Art.294 par.1 item (1) or (2) Persons under Art.294 par.1 item (3) Municipality Cities with a population of 500,000 or more 800 yen 2,400 yen Cities with a population of 50,000 or more and less than 500,000 600 yen 1,800 yen Cities other than those under the preceding two items, and towns and villages 400 yen 1,200 yen 2 In cases where cities, towns and villages impose the tax in excess of the standard rate prescribed in the respective item in the table shown in the preceding paragraph, it shall not exceed, with regard to the cities, towns and villages listed in the respective items in the left column of the same table, 1,000 yen and 750 yen and 500 yen respectively, in regard to persons under Article 294 paragraph 1 item (1) or item (2), or 4,000 yen and 3,000 yen and 2,000 yen respectively, in regard to persons under item (3) of the same paragraph of the same Article. 3 The population of a city, town or village in cases where the table of paragraph 1 applies shall be the latest figure of population made public in the Official Gazette. However, the population of the city, town or village concerned in case where the abolition, establishment, division or amalgamation or alteration of boundaries of city, towm or village shall be fixed by the Local Finance Commission Regulation.

(Reduction of the Rate of the Inhabitant's Tax Imposed on a Per Capita Basis) Article 312. City town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, reduce the amount of the inhabitant's tax imposed on a per capita basis on the taxpayers of the inhabitant's tax in case they fall under any of the following items: (1) Persons who, in filing a return as provided for in Article 26 paragraph 1 or Article 26-(2) paragraph 1 of the Income Tax Law, must file it by making a deduction as provided for in Article 11-(5) or Article 11-(6) of the same Law; (2) Those dependent relatives or disabled persons who are liable to the inhabitant's tax imposed on a per capita basis in case a deduction as provided for in Article 11-(5) or Article 11-(6) of the Income Tax Law is made in the computation of the gross income as provided for in Article 26 paragraph 1 or Article 26-(2) paragraph 1 of the same Law; (3) Those persons liable to the inhabitant's tax who are considered as having no income in accordance with the provision of Article 11-(2) of the Income Tax Law on account of the fact that they have no income except the income derived from business operated by their spouse or other relatives; (4) Those persons mentioned in Article 294 paragraph 1 item (3) who possess two or more offices or places of work in the city, town or village concerned.

(Rates of the Inhabitant's Tax with the Amount of Income Tax or Other Factors as its Taxable Basis) Article 313. The standard rate of the inhabitant's tax with the amount of income tax as its taxable basis shall be eighteen percent;provided that even in cases where a rate in excess of the standard rate is imposed, it shall not exceed twenty percent. 2 The rate of the inhabitant's tax with the gross taxable income as its taxable basis shall not exceed ten percent. 3 The rate of the inhabitant's tax imposed with the gross taxable income minus the amount of income tax as its taxable basis shall not exceed twenty percent.

(Application of the Provisions of this Law relating to the Inhabitant's Tax for the Fiscal Years 1950-51 and 1951-52) Article 314. In so far as the inhabitant's tax for the fiscal year 1950-51 concerned, the provision listed in left column of clauses of the respective paragraph of the following table shall respectively read as the provisions listed in the right column: Article Provision to be read Provision to read Article 294 paragraph 1 The amount of income tax, or taxable income amount or taxable income minus the amount of income tax (hereinafter collectively referred to as "amount of income tax, etc." ) Income tax amount Article 295 paragraph 2 Amount of income tax, etc. Income tax amount Article 297 Amount of income tax, etc. Income tax amount Article 303 paragraph 1 June 10 August 20, 1950 Taxable income and the income tax The amount of the income tax June 1 August 1, 1950 Article 304 Article 46 paragraph 7 of the Income Tax Law Article 46 paragraph 5 of the pre-amendment Income Tax Law Article 48 paragraph 5 or Article 49 paragraph 5 of the same Law Article 50 paragraph 1 of the pre-amendment Income Tax Law Article 307 Article 62 paragraph 1 of the Income Tax Law Article 62 paragraph 1 of the pre-amendment Income Tax Law The final date provided for in paragraph 1 of the same Article August 20, 1950 Article 312 item (1) Persons who, in filing a return as provided for in Article 26 paragraph 1 or Article 26-(2) paragraph 1 of the Income Tax Law, must file it by making a deduction as provided for in Article 11-(5) or Article 11-(6) of the same Law|Persons to whom the provision of Article 14 of the pre-amendment Income Tax Law applies Article 312 item (2) Those dependent relatives or disabled persons who are liable to the inhabitant's tax imposed on a per capita basis in case a deduction as provided for in Article 11-(5) or Article 11-(6) of the Income Tax Law is made in the computation of the gross income as provided for in Article 26 paragraph 1 or Article 26-(2) paragraph 1 of the same Law Dependent relatives prescribed in the provision of Article 14 paragraph 1 of the pre-amendment Income Tax Law Article 312 item (3) Those persons liable to the inhabitant's tax who are considered as having no income in accordance with the provision of Article 11-(2) of the Income Tax Law on account of the fact that they have no income except the income derived from business operated by their spouse or other relatives Persons to whom the provision of Article 26 paragraph 2 of the pre-amendment Income Tax Law applies and who have dependent relatives or the relatives concerned who shall pay the inhabitant's tax imposed on a per capita basis Main clause of Article 315 The Income Tax Law The pre-amendment Income Tax Law Amount of income tax, etc. Income tax amount Article 315 item (1) The final return mentioned in Article 26 paragraph 1 of the Income Tax Law or the agricultural final return mentioned in Article 26-(2) paragraph 1 of the same Law The final return mentioned in Article 26 paragraph 1 of the pre-amendment Income Tax Law Taxable income or income tax amount Income tax amount Article 315 item (2) The revised final return or the agricultural revised final return mentioned in Article 27 paragraph 1 of the Income Tax Law The revised final return mentioned in Article 27 paragraph 1 of the pre-amendment Income Tax Law Taxable income or income tax amount Income tax amount Article 315 item (3) Article 67 of the Income Tax Law Article 67 of the pre-amendment Income Tax Law Taxable income or income tax amount Income tax amount Article 316 The Income Tax Law The pre-amendment Income Tax Law The amount of income tax, etc .|Income tax amount Article 317 The amount of income tax, etc. Income tax amount Article 318 June 1 August 1, 1950 Article 319 The amount of income tax, etc. The amount of income tax In the months of July, September, December and February In the months of September, November and January In the month of July In the month of September Article 320 paragraph 2 The amount of income tax, etc. Income tax amount 2 So far as inhabitant's tax for the fiscal year 1951-52 is concerned, in Article 319 "December" shall read "November" .

(Computation of Income by City, Town, or Village) Article 315. City, town or village may, in any of the cases listed in the following items, compute by itself the income of a payer of the inhabitant's tax according to the method of computation of income and of income tax provided for in the Income Tax Law and, on the basis of such computation, figure out the amount of income tax, etc. and impose the inhabitant's tax: (1) In cases where a person considered obligated to file final return mentioned in Article 26 paragraph 1 of the Income Tax Law or the agricultural final return mentioned in Article 26-(2) paragraph 1 of the same Law has failed to file it with the National Government, if the National Government has failed to determine the taxable income or the income tax, or if the taxable income or the income tax determined by the national government, is considered too low; (2) In cases where the return mentioned in the preceding item or the revised final return or the agricultural revised final return mentioned in Article 27 paragraph 1 of the Income Tax Law has been filed, if the National Government has failed to correct such taxable income or amount of income tax as is considered underestimated, or if the taxable income or the amount of income tax as corrected by the national government is considered too low; (3) In cases where it is considered that income tax liabilities have been unduly lessened by the computation of income taken as the basis for figuring the taxable income or the amount of income tax of a stockholder or partner of a family corporation or a person having special relations with him, such as his relative, employee, etc. if the National Govrnment has failed to make computation as provided for in Article 67 of the Income Tax Law, or if the taxable income or the amount of income tax as computed by the National Government in accordance with the provision of the same Article is considered too low.

Article 316. City, town or village may, with the permission by the Local Finance Commission, compute by itself the income of each taxpayer according to the method of computation of income and the amount of income tax provided for in the Income Tax Law, figure out on the basis of such computation the amount of income tax, etc. to be taken as the taxable basis of the inhabitant's tax, and impose the inhabitant's tax in cases where it is considered that the computation of income taken as the basis of the income tax payable by the payers of the inhabitant's tax of the city, town or village concerned is excessively inappropriate throughout the same city, town or village.

(Notification of the Computation of Income by City, Town or Village) Article 317. In cases where city, town or village has figured out the amount of income tax, etc. and imposed the inhabitant's tax in accordance with the provisions of the preceding two Articles, the mayor of city, town or village shall notify the amount of income tax, etc. thus computed to the chief of the taxation office which has competence over the area of the city, town or village concerned.

Part 4 Imposition and Collection

(Date for Imposition of the Inhabitant's Tax) Article 318. The date for imposition of the inhabitant's tax shall be June 1.

(Period for Payment of the Inhabitant's Tax) Article 319. The period for payment of the inhabitant's tax shall be fixed by the by-law of the city, town or village concerned at a certain period in the months of July, September, December and February in regard to persons liable to the inhabitant's tax imposed with the amount of income tax, etc. as the taxable basis, and at a certain period in the month of July in regard to persons liable to the inhabitant's tax imposed on a per capita basis;provided, however, that the period may be fixed differently in cases where there exist special circumstances.

(Method of Collection of the Inhabitant's Tax) Article 320. The collection of the inhabitant's tax shall be by means of ordinary collection. 2 In cases where the inhabitant's tax is to be collected, the amount of tax to be stated in the tax bill to be delivered to the taxpayers shall be the sum of the amount imposed on a per capita basis and the amount to be imposed with the amount of income tax, etc. as the taxable basis. 3 The tax bill as provided for in the preceding paragraph shall be delivered to the taxpayers by the day ten days before the final date for payment at the latest.

(Payment of the Inhabitant's Tax before the Period for Payment) Article 321. A payer of the inhabitant's tax may, in cases where he pays such amount of tax out of the amount of payment stated in the tax bill as is equivalent to the amount of payment for the period of payment that has arrived, pay at the same time an amount of the tax equivalent to the amount of payment for the subsequent period for payment. 2 In cases where a payer of the inhabitant's tax has paid an amount of tax equivalent to the amount of payment for the subsequent period for payment, city, town or village may give monetary reward of the amount fixed by the by-law of the city, town or village concerned. However, this shall not apply in cases where are impositions of the local body due but not yet paid by tax payer concerned. 3 The amount of the monetary reward mentioned in the preceding paragraph shall not exceed the amount obtained by 0.5 percent of the tax paid prior to the period for payment in accordance with the provision of paragraph 1 by the number of months prior to the period for payment (in cases where there are fractions less than one month, disregarding the fraction less than fourteen days and regarding fractions not lower than fifteen days as one month).

(Postponement of the Final Date of Payment of the Inhabitant's Tax) Article 322. The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, postpone the final date of payment for those taxpayers who use under special circumstances.

(Reduction or Exemption of the Inhabitant's Tax) Article 323. The mayor of city, town or village may, with the decision of the assembly of the respective city, town or village concerned reduce or exempt the inhabitant's tax in cases where natural disaster or other special circumstances exist with regard to only those persons who are considered as requiring the reduction or exemption of the inhabitant's tax, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

(Offense relating to Evasion of the Inhabitant's Tax) Article 324. A person who has evaded the inhabitant's tax in whole or in part of its amount by fraud or other wrongful acts shall be liable to penal servitude not exceeding three years or a fine or minor fine not exceeding one million yen or to both. 2 In cases where the amount of tax evaded as mentioned in the preceding paragraph exceeds one million yen, the amount of the fine mentioned in the same paragraph may, according to the circumstances, be an amount over one million yen and less than the amount of tax evaded, regardless of the provision of the same paragraph. 3 To persons who have committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;provided, however, that the above provision shall not apply with regard to the penal servitude in cases where they are liable to penal servitude or where they are liable to both penal servitude and a fine. 4 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Inspection, etc. of Papers relating to the Income Tax) Article 325. In cases where the mayor of city, town or village has asked the National Government to let him inspect or copy the return filed by the payers of the income tax with the National Government or papers relating to the corrections or determinations made by the National Government, the National Government shall allow him or officials he may designate to inspect or copy the papers concerned.

(Alteration or Determination of the Imposed Amount of the Inhabitant's Tax and Collection of Arrearage Charge) Article 326. Mayor of City, town or village shall in cases where the return as provided for in Article 304 has been made or where papers relating to the correction or determination of the income tax have been inspected for in the preceding Article and he considers that it is necessary to alter the tax amount imposed or to impose the inhabitant's tax which should have been imposed, collect the shortage of tax amount, (meaning the shortage of tax amount in consequence of the alteration or the tax amount which should have been imposed;hereinafter the same in this Article) except the cases where the inhabitant's tax has been already imposed by applying the provision of Article 315 or Article 316. 2 In the case of the preceding paragraph, tax official of city, town or village shall additionally collect, if the tax shortage is one hundred yen or more, arrearage charge which shall be equivalent to the amount obtained by dividing the tax shortage by the number of period for payment up to the determination has been made and multiplying it by the rate of four sen a day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) according to the period from the day following the final date of the payment mentioned in Article 319 (in cases where the postponement of the final date has been made in accordance with the provision of Article 322, the final date so postponed;hereinafter the same with respect to the inhabitant's tax) to the final date for payment mentioned in the preceding paragraph (or the day of payment if payment has been made before the final date for payment). However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected. 3 The mayor of city, town or village may reduce or exempt the arrearage charge mentioned in the preceding paragraph, in cases where he considers that there has been an inevitable cause for taxpayers being subjected to collection of the shortage tax amount in addition.

(Arrearage Charge on the Inhabitant's Tax Paid after the Final Date for Payment) Article 327. A taxpayer shall, in cases where he pays the inhabitant's tax after each final date for payment mentioned in Article 319, additionally pay, in case the tax amount concerned is one hundred yen or more, an arrearage charge, which shall be equivalent to the amount computed by multiplying the said tax amount by the rate of four sen a day per one hundred yen (a faction of one hundred yen shall be omitted, if any) according to the period from the day following that final date for payment to the day of the actual payment. However, this shall not apply in cases where the amount of the arrearage Charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the arrearage charge mentioned in the preceding paragraph, in cases where he considers that there has been an inevitable cause for the failure of the taxpayers to make payment of the tax by the final date for payment mentioned in the preceding paragraph.

(Remedy for Illegality or Error Involved in the Imposition of the Inhabitant's Tax) Article 328. A person who has been subjected to the imposition of the inhabitant's tax (including a person who has come to be required to pay shortage of tax amount additionally in accordance with the provision of Article 326 paragraph 1) may, in cases where he considers that illegality or error is involved in the imposition of tax amount, file an appeal of objection with the mayor of the city, town or village within thirty days from the delivery of the tax bill (or the day of the delivery of the tax bill for the first period, if there are several periods for payment). 2 In cases where the tax bill or notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known the day four days after the day of dispatch shall be deemed to be the day of its arrival. In this case, if the taxpayer is able to prove the day of its arrival. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day of delivery of the tax bill. 3 The decision of mayor of city, town or village on an objection filed as provided for in paragraph 1 shall be made within thirty days from the day of its receipt. 4 The decision on an objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where papers relating to the filing of an objection are sent by mail, the days required for mail transportation shall not be included in the period mentioned in paragraph 1. 6 A person who has complaints against the decision on an objection may file a suit with the court. 7 The collection of the impositions of local bodies relating to the inhabitant's tax shall not be suspended even if an objection as provided for in paragraph 1 or a suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it either ex officio or in cases where he considers, on the basis of application of the persons concerned, that it is necessary to do so.

Part 5 Reminder and Action on Delinquency

(Reminder relating to the Inhabitant's Tax) Article 329. In cases where taxpayers have not fully paid the impositions of local bodies relating to the inhabitant's tax, the tax official of city, town or village shall issue a letter of reminder within twenty days after the final date for payment. However this shall not apply in cases where advance collection is made. 2 In the case of the preceding paragraph, the tax official of city, town or village shall specify a reasonable term for payment due to reminder Within a period provided for by the by-law of the city, town or village concerned. 3 In those cities, towns and villages where special circumstances exist, a term different from the term provided for in paragraph 1 may be specified by the by-law of city, town or village concerned.

(Reminder Charge relating to the Inhabitant's Tax) Article 330. Tax official of city, town or village shall, in cases where he has issued a letter of reminder, collect a reminder charge as provided for by the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Inhabitant's Tax) Article 331. In cases where persons who have received a reminder as provided for in Article 329 have failed to fully pay the impositions of local bodies relating to the inhabitant's tax by date specified by the letter of reminder, or in cases where persons who have received a notification of change in the final date for payment for advance collection have failed to fully pay the tax by the final date specified therein, the tax official of city, town and village shall take action thereon by the date specified by the by-law of the city, town or village concerned in conformity with the actions on delinquency as provided for in the National Tax Collection Law. 2 A person who has objection to an action as provided for in the preceding paragraph may file an appeal of objection with the mayor of the city, town or village within thirty days from the day of the action. 3 The decision on an objection as provided for in the preceding paragraph shall be made within sixty days from the day of its receipt. 4 The decision on an objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 A person who has complaints against the decision on an objection may file a suit with the court. 7 An action as provided for in paragraph 1 may be enforced outside the area of the city, town or village concerned. 8 The enforcement of an action shall not be suspended even if an objection as provided for in paragraph 2 or a suit as provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it either ex officio or in cases where he considers, on the basis of application by the person concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Inhabitant's Tax) Article 332. If a taxpayer of the inhabitant's tax conceals, damages or disposes of, to the disadvantage of city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency he shall be liable to the penal servitude or a fine or to both in pursuance of the same paragraph, according as the act was committed before or after the taxpayer is subjected to the action on delinquency. 3 A person who knowingly becomes other perty in any of the acts provided for in paragraph 1 to a taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly becomes the other party in any of the acts provided for in paragraph 1 to a taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine under the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Inhabitant's Tax according to the National Tax Collection Law) Article 333. In the case of Article 331 paragraph 1 a person who has refused, obstructed or evaded the examination of the tax officials of city, town or village conducted according to the provisions of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine under the same paragraph.

(Demand for Hand-Over relating to the Inhabitant's Tax) Article 334. In cases where the taxpayer falls under any of the items below, the tax officials of city, town or village shall demand the administrative organ, local body, court of enforcement, enforcement official, compulsory administrator, liquidator or an inheritor who has given limited recognition that the impositions of local bodies relating to the inhabitant's tax be delivered to them. However, they may immediately seize other property, if there is any that can be seized: (1) When subjected to an action on delinquency in connection with national taxes, local taxes, or other public levies; (2) When subjected to a compulsory execution; (3) When declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) When the inheritor has given limited recognition in cases where inheritance has commenced in regard to a taxpayer.

(Additional Arrearage Charge relating to the Inhabitant's Tax) Article 335. Tax officials of cities, towns and villages shall, in cases where a letter of reminder has been issued, if the amount of the inhabitant's tax is one hundred yen or more, collect an additional arrearage charge which shall be computed by multiplying the amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall he omitted, if any) in proportion to the number of days from the day following the final day specified by the letter of reminder to the day of the full payment of the tax or the day of the seizure of property. However, in cases listed in any of the following items or in cases where the amount of the additional arrearage charge is less than ten yen, this shall not be collected: (1) When advance collection is made; (2) When the failure to make full payment of the tax by the final date for payment specified in the letter of reminder is considered due to inevitable circumstances, such as suspension of traffic, etc. 2 The additional arrearage charge mentioned in the preceding paragraph shall not exceed five percent of the amount of the tax.

Part 6 Control of Offense

(Application Mutatis Mutandis of the AntiNational Tax Evasion Law to Offense concerning the Inhabitant's Tax) Article 336. With respect to the offense relating to the inhabitant's tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anti-National Tax Evasion Law shall apply mutatis mutandis.

Article 337. In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax official of city designated, with specified duties, by the mayor of city mentioned in Article 155 paragraph 2 and that of tax official of taxation offices by the tax official designated, with specified duties, by mayor of city, town or village. However, in this case the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibities of the chief of the taxation office, only in case the offense concerning the inhabitant's tax is discovered in the area outside of the jurisdiction where the headman of office of a ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performs the responsibilities of the chief of a taxation office.

Article 338. In the case of Article 336, the provisions of Article 11 and Article 12 of the AntiNational Tax Evasion Law shall apply only to the investigation of the offense concerning the inhabitant's tax of city mentioned in Article 155 paragraph 2 of the Local Antonmy Law and only relating to the area of the city concerned.

Article 339. In the case of Article 336, any person who performs the responsibilities of tax official may investigate the case of offense relating to the inhabitant's tax outside the area of the city, town or village he is attached.

Article 340. In the case of Article 336, the offense concerning the inhabitant's tax shall be interpreted to be the offense concerning the national tax other than indirect national tax.

Section 2 Municipal Property Tax Part 1 Common Rules

(Definition of Terms concerning Municipal Property Tax) Article 341. With respect to municipal property tax the terms listed in the following items shall have the definition given to them under the respective items: (1) Property Land, houses and depreciable assets; (2) Land Rice-fields, fields, house sites, salt-fields, spagrounds, ponds and marshes, forests, pastures, plains and other lands; (3) Houses Residential houses, stores, factories (including generating stations and substations), warehouses and other structures; (4) Depreciable assets Assets (excluding the mining right, fishing right, patent right and other depreciable intangible property) other than land and house which can be used for business purpose and the amount of depreciation of which is included in the loss or necessary expenditures in the computation of income as provided for in the Corporation Tax Law or the Income Tax Law (including the property similar to those properties which are owned by the person who has not been imposed the corporation tax or the income tax). However, automobiles, bicycles and carts which are the objects of the automobile tax, the bicycle tax and the cart tax respectively shall be excluded; (5) Value True market value; (6) Property tax ledger Land tax ledgers, supplemental land tax ledgers, house tax ledgers, supplemental house tax ledgers and depreciable assets tax ledgers; (7) Land tax ledger The duplicate copies kept in city, town and village as provided for in Article 37-(4) of the Land Ledger Law (Law No.30 of 1947) in which the value of land entered in those copies is registered; (8) Supplemental land tax ledger The ledgers in which the matters prescribed in Article 381 paragraph 2 are registered, with respect to the land not registered in the land ledger on which the municipal property tax can be imposed in accordance with the provisions of this Law; (9) House tax ledger The duplicate copies kept in city, town and village as provided for in Article 22 of the House Ledger Law (Law No.31 of 1947) in which the value of houses entered in those copies is registered; (10) Supplemental house tax ledger The ledgers in which the matters prescribed in Article 381 paragraph 4 are registered with respect to the houses not registered in the house ledger on which the municipal property tax can be imposed in accordance with the provisions of this Law; (11) Depreciable assets tax ledger The ledgers registering the matters prescribed in Article 381 paragraph 5 with respect to depreciable assets.

(Taxable Object and Basis of the Municipal Property Tax) Article 342. The municipal property tax shall be imposed on property by the city, town or village in which the property concerned is located. 2 the taxable basis of the municipal property tax shall be the value of the property as of January 1 of the year to which the first day of the fiscal year belongs, which is registered in property tax ledgers. 3 With respect to vessels, vehicles and other objects similar in nature, the city, town and village in which the principal port of anchorage or regular keeping place is located shall be the city, town or village mentioned in paragraph 1 except those cases coming under the provision of Article 389 paragraph 1 item (1), and when the principal port of anchorage is unknoun with respect to vessels, the city, town or village in which the port of anchorage is located and in which the port of registry is located shall be deemed to be the city, town or village in which the principal port of anchorage is located.

(Taxpayers, etc. of the Municipal Property Tax) Article 343. The municipal property tax shall be imposed on the owners of property (the pledger or the owner of the surface right in the case of land which is the object of pledge or surface right which is determined to continue over one hundred years;hereinafter the same with respect to the municipal property tax). 2 The owners mentioned in the preceding paragraph means, with respect to land or houses, the person registered in land ledgers or supplemental land tax ledgers;house ledger or supplemental house tax ledger as the owner. 3 The owners mentioned in paragraph 1 means, with respect to depreciable property, the person registered in depreciable property tax ledger as the owners. 4 In case whereabouts of the owner of depreciable property is unknown as the result of earthquake disaster, damages from wind and flood, fire disaster and other circumstances, the city, town or village may regard the user as the owner and register him in the depreciable assets tax ledger and may impose the municipal property tax on the user. 5 With regard to any agricultural land purchased by the State in accordance with the provision of Article 3 of the Law for the Special Measure to Establish Owner Farmers (Law No.43 of 1946) or any agricultural land received by the State in accordance with the provision of Article 52 of the former Estate Tax Law (Law No.87 of 1947) or Article 56 of the Capital Levy Law (Law No.52 of 1946), during the period from the day of the purchase or receipt to the date when the ownership is transferred to the person, when it is sold in accordance with the provision of Article 21 of the Law for the Special Measure to Establish Owner Farmers, the user thereof, and during the period ranging from such date to the date when the person to whom it is sold is to be registered in the land ledger as the owner, the person to whom it is sold, shall respectively be deemed to be the owner under paragraph 1.

(Municipal Property Tax Imposed on the Users) Article 344. In cases where the owener of property is a person on whom the municipal property tax shall be imposed in accordance with the provision of Article 348 paragraph 1, cities, towns and villages shall impose the municipal property tax on the users thereof notwithstanding the provision of paragraph 1 of the preceding Article. However, with respect to the parts which are employed for the official purpose on public purpose or the parts which the person obligated to employ the property concerned in connection with his official business employees, this shall not apply. 2 The users mentioned in the preceding paragraph shall mean the holder of surface right (excluding the holder of surface right mentioned in paragraph 1 of the preceding Article), servitude holder, holder of perpetual lease or person possessing the right of using the property under contract with the owner or on other authority who is registered as the user in the property tax ledger.

(Report of the Users, etc. of Property Owned by the State, etc.) Article 345. The officials of State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, associations of these bodies, property district, Japan Monopoly Corporation, Japanese National Railways and Japanese Broadcasting Association who are responsible for management of property shall, except the case falling under the proviso to paragraph 1 of the preceding Article, report by January 10 as provided for in the Local Finance Commission Regulation, the users mentioned in paragraph 1 of the preceding Article and other matters concerning the imposition and collection of the municipal property tax as provided for in the same Regulation as of the January 1 of each year to the mayor of city, town or village in which that property is located. In cases where users are changed or new users are made to use the property after January 1 of each year, the same shall also apply, and the final date for that report shall be the day after the lapse of ten days from the day of occurrence of that cause.

(Exception to the Report of the Users, etc. of Property Owned by State, etc. with respect to the Municipal Property Tax for the Fiscal Year 1950-51) Article 346. Only with respect to the report of users, etc. relating to property tax for the fiscal year 1950-51, "January 1 of each year" in the provision of the preceding paragraph shall read "April 1, 1950" , and "January 10" in the same Article shall read "August 20" and "the day after the lapse of 10 days from the day of occurence of that cause" in the same Article shall read "the final date for the report shall be August 20 in cases where that cause occurred by August 10 and the date shall be the day after the lapse of 10 days from the day of occurrence of that cause in cases where it occurred after August 10" .

(Non-Criminal Fine for Violation of Obligation to Report concerning the Users, etc.) Article 347. City, town or village may make provisions, by the by-law of the city, town or village concerned, to the effect that in case where person obligated to report as provided for in Article 345 has, without justifiable reason, failed to report or made false report, he shall be liable to non-criminal fine not exceeding ten thousand yen. 2 Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection are sent by mail, the days required for mailing shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection as provided for in paragraph 2 or suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Scope of Exemption of the Municipal Property Tax) Article 348. City, town and village shall not impose the municipal property tax on State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, associations of these bodies, property district, Japan Monopoly Corporation, Japanese National Railways and Japanese Broadcasting Association. 2 The municipal property tax shall not be imposed on the properties listed under all the items below. However, it may be imposed, in cases where a person who has borrowed for rent a property uses it as the fixed assets (excluding the fixed assets under item (10)) listed under any of the items below, on the owner of that fixed assets concerned: (1) Properties which State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, associations of those bodies and property wards use for the official or puplic purpose; (2) Houses and their precincts or grounds appropriated for the use of a religious juridical persons; (3) Cemeteries; (4) Road, land for the use of canals and ground for the use of water supply for public use; (5) Water supply and drainage facilities, reservoirs, dykes and wells and ditches used for public purpose; (6) Forest reserves; (7) Houses or land designated or recognized as national treasury, historical place or popular scenic spot, or important art object in accordance with provisions of the National Treasury Preservation Law (Law No.17 of 1929), the Historical Place and Popular Scenic Spots Preservations Law (Law No.44 of 1919) or the Law concerning Preservation of Important Art Objects (Law No.43 of 1933)(with respect to land, excluding land other than site of houses designated or recognized); (8) Property used for fostering and education purpose directly by school juridical person who establishes schools prescribed in Article 1 or Article 98 paragraph 1 of the School Education Law or by schools established by juridical person under Article 64 paragraph 4 of the Private School Law, and property used for its purpose by the library established by the juridical person under Article 34 of the Civil Code; (9) Property used for social welfare work, judical protection work, protection facilities as provided for in the Livelihood Protection Law, child welfare facilities as provided for in the Child Welfare Law and disabled person welfare and protection facilities as provided for in the Disabled Persons Welfare and Protection Law; (10) Vessels as owned by the Shipping Public Corporation and depreciable assets as owned by the Industrial Rehabilitation Public Corporaticn. 3 In cases where the property mentioned in each item of the preceding paragraph is used for the purpose other than the purpose enumerated in the each item, city, town or village shall impose the municipal property tax on such property notwithstanding the provision of the preceding paragraph. 4 City, town or village shall not impose the municipal property tax on the facilities designated as reparations as designated by the Local Finance Commission.

(Rate of the Municipal Property Tax) Article 349. The standard rate of the municipal property tax shall be 1.6 percent. However, even in cases where it is imposed in excess of the standard rate, the rate shall not exceed three percent during the fiscal years 1951-52 to 1953-54 inclusive.

(Exception of the Rate of the Municipal Property Tax for the Fiscal Year 1950-51) Article 350. The rate of the municipal property tax for the fiscal year 1950-51 shall, notwithstanding the provision of the preceding paragraph, be 1.6 percent. 2 The Local Finance Commission shall, in the Local Finance Commission Regulation change the rate prescribed in the preceding paragraph, in case where the total of the estimated yield (which shall be the total of ninety percent of the estimated assessed amount of municipal property tax upon land and eighty percent of the estimated assessed amount of the portion of the municipal property tax upon depreciable assets for the same fiscal year) plus estimated yield for the fiscal year 1950-51 of surtax on land tax and house tax which belongs to the precedent fiscal year or has been delinquent, of all city, town or village, is considered appreciably to exceed fifty-two billion yen or appreciably to fall short of it, during the month of January 1951 so that the estimated yield mentioned of the municipal property tax for the fiscal year 1950-51 may be approximately fifty-two billion yen. 3 The Local Finance Commission, in accordance with the provision of the preceding paragraph, in case where it changed the rate of the municipal property tax for the fiscal year 1950-51, shall report, without delay, to the Cabinet and the Diet through the Cabinet to that effect. 4 Regardless of the case where the rate of the municipal property tax for the fiscal year 1950-51 has been changed in accordance with the provision of the preceding paragraph, the standard rate applicable to the computation of the local finance equalization grants for the same fiscal year shall be considered not to have been changed. 5 The mayor of city, town or village shall report, in accordance with the Local Finance Commission Regulations, the estimated assessed amount of the municipal property tax and the estimated yield for the fiscal year 1950-51 of sur-tax on land tax and house tax which belongs to the precedent years or has been delinquent (referred to as "estimated assessed amount of the municipal property tax, etc." ;hereinafter the same in this paragraph) for the fiscal year 1950-51 as of December 31, 1950, to the governor of Do, Fu or prefecture by January 10, 1951. And, the governor of Do, Fu or prefecture shall sum up the estimated assessed amounts of the municipal property tax, etc. of all cities, towns or villages in the area of Do, Fu or prefecture concerned, and shall report the result to the Local Finance Commission by January 20 of the same year.

(Exemption Point of the Municipal Property Tax) Article 351. City, town or village shall not impose the municipal property tax, when the total amount of value of land, houses and depreciable assets registered in property tax ledger, owned or used by one person in the area of the city, town or village concerned does not exceed thirty thousand yen.

(Exception of Exemption Point in regard to the Municipal Property Tax for the Fiscal Year 1950-51 and 1951-52) Article 352. In so far as the municipal property tax for the fiscal years 1950-51 and 1951-52 which shall be collected in accordance with the provisions of Article 364 paragraph 4 and paragraph 8, city, town or village shall not impose the municipal property tax on the land, houses or the depreciable assets in the area of the city, town or village concerned and owned or used by the one and same person, when the each amount of their values as provided for in Article 411 paragraph 2 to Article 413 inclusive does not respectively reach ten thousand yen. However, in cases where there is a financial or other special necessity, city, town or village may impose the municipal property tax even if the each amount of value of the said property does not reach ten thousand yen. 2 In so far as the municipal property tax for the fiscal year 1950-51, is concerned, the city, town or village shall not impose the municipal property tax on the land, houses or the depreciable assets in the area of the city, town or village concerned and owned or used by the one and same person, when the each amount of their values as provided for in Article 411 paragraph 1, Article 412 and Article 413 paragraph 1 does not respectively reach ten thousand yen, notwithstanding the provision of the preceding Article. However, in cases where there is a financial or other special necessity, city, town or village may impose the municipal property tax, even if the each amount of value of the said property does not reach ten thousand yen. 3 The provision of the preceding paragraph shall apply mutatis mutandis to the municipal property tax for the fiscal year 1951-52. In this case, in the provisions of the preceding paragraph, "Article 411 paragraph 1, Article 412 and Article 413 paragraph 1" shall read "Article 411 paragraph 1 and Article 413 paragraph 2" , "for the fiscal year 1950-51" shall read "for the fiscal year 1951-52" .

(Rights of Questioning and Examination of Tax Officials, etc. concerning the Municipal Property Tax) Article 353. If necessary for investigation relating to the imposition and collection of the municipal property tax, tax official, assessor of property or assistant assessor of property may question the persons listed below or examine books, papers and other articles relating to the business of the persons under item (1) or item (2): (1) Tax payers or those persons who are considered as obligated to pay taxes; (2) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding item; (3) Persons, other than those listed in the preceding two paragraphs, who are considered as immediately concerned with the imposition and collection of the municipal property tax. 2 In the case mentioned in the preceding paragraph, the tax official, assessor of property or assistant assessor of property concerned must carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The provision of Article 373 paragraph 1 shall apply to the investigation relating to action on delinquency with regard to the municipal property tax, notwithstanding the provision of paragraph 1. 4 The power of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. concerning the Municipal Property Tax) Article 354. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not answered or has given false answers to the questions of tax officials, assessor of property or assistant assessors of property which are provided for in the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Municipal Property Tax) Article 355. If the taxpayer of the municipal property tax has not his permanent residence, dwelling place, office or place of work in the city, town or village to which he is under obligation to pay tax, he must nominate from among persons residing within such areas as may be specified by the by-law of the city, twn or village concerned, his tax managers to make them administer all matters relating to tax payment and return them to the mayor of the city, town or village. The same shall apply, when the tax managers have been altered.

(Offense relating to False Return on Tax Manager of the Municipal Property Tax) Article 356. A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen. 2 In case where a representative of a juridical person or an agent employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, in addition to the punishment to be inflicted upon the perpetrator, the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure to Report concerning Tax Manager of the Municipal Property Tax) Article 357. The city, town or village may establish provisions, by the by-law of the city, town or village concerned, to the effect that in case where taxpayer of municipal property tax has failed, without justifiable reason, to file returns with regard to the tax manager to be returned in accordance with the provision of Article 355, he shall be liable to a non-criminal fine not exceeding three hundred thousand yen. 2 Any person who has been subjected to a fine provided for in the preceding paragraph may, when he has complaints against that action, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its action. 3 The decision of the mayors of city, town and village on an objection as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on an objection shall be made in writing and delivered with the reasons therefore stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when an objection as provided for in paragraph 2 or a suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request of the persons concerned, that it is necessary to do so.

(Offense relating to Evasion of the Municipal Property Tax) Article 358. The person who has evaded a whole or a part of the municipal property tax by means of fraud or other wrongful acts shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen or to both. 2 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds one million yen, the amount of the fine mentioned, in the same paragraph may be an amount in excess of one million yen but less than the amount of the evasion, according to circumstances, regardless of the provision of the same paragraph. 3 To a person who has committed that offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply. However, the above provisions shall not apply with regard to the penal servitude, in cases where he is liable to penal servitude or where he is liable to penal servitude and a fine. 4 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individidual person shall be liable to the penalty of fine mentioned in this Article.

Part 2 Imposition and Collection

(Imposition Date of the Municipal Property Tax) Article 359. The imposition date of the municipal property tax shall be January 1 of the year to which the first day of the fiscal year concerned belongs.

(Exceptions of the Imposition Date of the Municipal Property Tax Imposed on Land and Houses for the Fiscal Year 1950-51) Article 360. The imposition date of the municipal property tax imposed on lands and houses for the fiscal year 1950-51 shall, notwithstanding the provision of the preceding Article, be April 1, 1950.

(Imposition following the Occurrence, Termination, etc. of the Liability to Pay the Municipal Property Tax Imposed on the Users) Article 361. With respect to the municipal property tax imposed on the users in accordance with the provision of Article 344 paragraph 1 (referred to as "the municipal property tax imposed on the users" ;hereinafter the same in this Article) the municipal property tax shall be imposed on a person who, on and after the first day of the fiscal year, become newly the user of the property subject to such municipal property tax, on a monthly basis from the month following the month in which he has become the user newly. 2 With regard to the property tax imposed on the users, the municipal property tax shall be imposed on a person who has ceased, on and after the first day of the fiscal year, to be the user of the property subject to the municipal property tax, on a monthly basis up to the month when he has become non-user. 3 With regard to the property tax imposed on the users, in cases where the persons who have become newly, during the time from the day following the day of imposition to the day before the fist day of the fiscal concerned, the users of the property relating to the municipal property tax concerned and that continue to use it in the fiscal year concerned, the municipal property tax shall be imposed on the users as from the first day of the fiscal year concerned. The provisions of the preceding 2 paragraphs shall apply even in this case. 4 In cases where a user of property which is the object of the municipal property tax has been changed after imposition of the municipal property tax imposed on the users, the payment of the tax by the preceding taxpayer shall be considered as the payment of the tax by the subsequent taxpayer and the provisions of paragraph 1 and paragraph 2 shall not apply.

(Period for Payment of the Municipal Property Tax) Article 362. The period for payment of the municipal property tax shall be fixed by the bylaw of the city, town or village concerned at a certain period during the respective months of April, June, August and November. However, in cases where there exist special circumstances, the period different from this period may fixed.

(Exceptions of Period for Payment of Municipal Property Tax for the Fiscal Years 1950-51 and 1951-52) Article 363. In so far as municipal property tax for the fiscal year 1950-5l, is concerned, "at a certain period during the respective months of April, June, August and November" in the provision of the preceding Article shall, with respect to the period for payment for the municipal property tax on lands and houses, read "during the respective months of August, December and February" and, in regard to the period for payment for the tax to be collected in accordance with the provision of paragraph 4 of Article 364 out of the municipal property tax on the depreciable assets, shall read "during the month of December and February" . 2 In so far as the municipal property tax for the fiscal year 1951-52 is concerned, "during November" in the provision of the preceding Article shall read "during December" .

(Method of Collection of the Municipal Property Tax, etc.) Article 364. The municipal property tax shall be collected by means of ordinary collection. 2 In cases where the municipal property tax is to be collected, the amount of taxable basis to be stated in the tax bill to be delivered to the taxpayer shall be the value of land, houses and depreciable assets and the total of those values. 3 The tax bill as provided for in the preceding paragraph must be delivered to the taxpayer by the day ten days prior to the final date for payment at the latest. 4 In so for as the municipal property tax to be imposed on depreciable assets in the fiscal year 1950-51, is concerned, the city, town or village shall collect as municipal property tax an amount computed tentatively on the value as provided for in Article 411 paragraph 2 or paragraph 3 as the taxable basis. 5 In cases where the tax amount collected under the provision of the preceding paragraph (referred to as "tentative computed tax amount" ;hereinafter the same up to and including paragraph 7) does not come to the amount of the municipal property tax for the fiscal year 1950-51 (referred to as "the basis computed tax amount" ;hereinafter the same up to and including paragraph 7) computed by taking the value determined in accordance with the provision of Article 411 paragraph 1 as the taxable basis, the city, town or village shall collect the amount of tax in shortage and in cases where the tentative computed tax amount exceeds the basic computed tax amount, the amount paid in exess shall be refunded, or appropriated as prescribed in the provision of Article 17 during final payment period for the municipal property tax for the fiscal year 1951-52. 6 In cases where the municipal property tax for the fiscal year 1950-51 is to be collected, the tax bill to be delivered to the taxpayer shall, notwithstanding the provision of paragraph 2, be such that the value of land, house and the total thereof are contained therein as the amount of taxable basis, the value of the depreciable assets as the amount of taxable basis, or these taxable basis and their total amount are contained therewith. 7 In case where the municipal property tax is to be collected in accordance with the provision of paragraph 4, the tax bill to be delivered to the taxpayer shall clearly indicate the purports enumerated under the following items: (1) The value of the depreciable assets stated in the tax bill is the amount as provided for in Article 411 paragraph 2 or paragraph 3 and the tentative computed amount of taxable basis relative to the municipal property tax imposed on the depreciable assets for the fiscal year 1950-51, and the tax amount of which is a tentative computed amount; (2) The value which is the taxable basis of the municipal property tax on the depreciable assets for the fiscal year 1950-51 shall be determined not later than September 30, 1951; (3) In case where the tentative computed tax amount is in short of the basic computed tax amount, the amount of tax in shortage shall be collected, and in cases where the tentative computed tax amount exceeds the basic tax amount, the amount paid in excess shall be refunded or appropriated to cover the impositions of local bodies which have not been paid in, during final payment paid for the municipal property tax for the fiscal year 1951-52. 8 City, town or village shall collect, at each payment period foregoing the final payment period, for the municipal property tax, in so far as the municipal property tax payable for the fiscal year 1951-52, is concerned, the amount obtained by dividing the total of the amounts tentatively computed respectively by taking the value which is to be fixed in accordance with the instances of the provision of Article 412 with respect to the municipal property tax on land other than agricultural land and house and the value as are provided for in Article 411 paragraph 2 or paragraph 3 with respect to the municipal property tax on depreciable assets as its taxable basis plus the amount computed by taking the value of Article 413 paragraph 2 with respect to the municipal property tax on agricultural land as its taxable basis, by the number of payment periods for the fiscal year concerned. 9 The provision of paragraph 5 shall apply mutatis mutandis to the municipal property tax (excluding the part of municipal property tax upon agricultural land) to be collected in accordance with the provision of the preceding paragraph, in this case, in the provision of paragraph 5, "the preceding paragraph" shall read "paragraph 8" and "for the fiscal year 1950-1951" shall read "for the fiscal year 1951-52" respectively. 10 The provision of paragraph 6 shall apply mutatis mutandis to the tax bill relating to the municipal property tax for the fiscal year 1951-1952. 11 In cases where the municipal property tax is collected in accordance with the provision of paragraph 8, the tax bills to be delivered to the taxpayers shall clearly indicate the purports enumerated under the following items: (1) The value stated in the tax bill shall be the total of the value as determined in accordance with the instances of the provision of Article 412 with respect to the municipal property tax on land other than agricultural land and house, the value as prescribed in the provision of Article 411 paragraph 2 or paragraph 3 with respect to the municipal property tax on depreciable assets, plus the value as provided for in Article 413 paragraph 2 with respect to the municipal property tax on agricultural land;and it shall, excluding part of municipal property tax on agricultural land, be the tentative computed taxable basis for the municipal property tax for the fiscal year 1951-52, and the amount of tax of which shall be the tentative amount of tax payable; (2) The value with respect to the agricultural land (excluding the case where the provision of Article 413 paragraph 2 shall apply) which is the taxable basis of the municipal property tax for the fiscal year 1951-52 shall be determined not later than September 30, 1951; (3) Matters as provided for in paragraph 7 item (3).

(Advance Payment of the Municipal Property Tax) Article 365. In cases where the taxpayer of the municipal property tax intends to pay the tax amount corresponding to the payable amount relating to the period of payment which has arrived out of the payable amount stated in the tax bill, he may pay, adding to that amount, the tax amount corresponding to the payable amount relating to the period subsequent to the period for payment concerned. 2 In cases where the taxpayers of the municipal property tax have paid in the amount of tax equivalent to the payable amount for the period subsequent to the period for payment concerned in accordance with the provision of the preceding paragraph, city, town or village may deliver to the taxpayer a monetary reward in the amount fixed by the by-law of the city, town or village concerned. However, this shall not apply in a case where there are impositions of the local body due, but not yet paid by taxpayer concerned. 3 The amount of the monetary reward mentioned in the preceding paragraph shall not exceed the amount obtained by multiplying 0.5 percent of the tax paid prior to the period for payment in accordance with the provision of paragraph 1 by the number of months prior to the period for payment (in cases where there are fractions less than one month, disregarding the fraction less than fourteen days and regarding fractions not less than fifteen days as one month).

(Postponement of Payment of the Municipal Property Tax) Article 366. The mayor of city, town or village may postpone the final date for payment for taxpayers who are under special circumstances in accordance with the provision of the by-law of the city, town or village concerned.

(Reduction and Exemption of the Municipal Property Tax) Article 367. The mayor of city, town or village may, through resolution by each assembly reduce or exempt the municipal property tax in cases where natural disasters or special circumstances exist, but only with regard to those persons who are considered to require the reduction or exemption of the municipal property tax, or who are receiving public or private aid for living on account of poverty.

(Collection of Shortage of the Municipal Property Tax due to Failure of Report or Return and the Arrearage Charge on such Shortage) Article 368. In cases where the determination of the value of property has been rendered in accordance with the provision of Article 417 on account of the fact that the person who is obligated to return to the registration office in accordance with the provisions of the Land Ledger Law or House Ledger Law or the person who is obligated to report or return to the mayor of city, town or village in accordance with the provision of Article 345, Article 383 or Article 384 or the person who is obligated to return in accordance with the provision of Article 394 has failed to report or return or has filed a false report or return, and as a result it is discovered that there exists the shortage of the municipal property tax, the mayor of city, town or village shall collect it immediately. 2 In the cases mentioned in the preceding paragraph, tax official of city, town or village shall collect, in case the shortage amount is one hundred yen or more, the arrearage charge equivalent to the sum which shall be computed by multiplying the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) by the shortage amount, divided by the numbers of periods of payment until the day on which the determination has been rendered, in proportion to the period from the day following the final date of payment mentioned in Article 362 or Article 363 (or the final date of payment as postponed in cases where the postponement of the final date of payment has been made in accordance with the provision of Article 366;hereinafter the same with respect to the municipal property tax) to the final date mentioned in the preceding paragraph (or the day of payment if payment has been made before the final date of payment). However, in case the arrearage charge is less than ten yen, this shall not be collected. 3 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause the taxpayer having had the amount of shortage collected additionally in accordance with the provision of paragraph 1.

(Arrearage Charge on the Municipal Property Tax Paid after the Final Date of Payment) Article 369. The payer of the municipal property tax shall, in cases where he pays the tax after the final date of payment provided for in Article 362 or Article 363, make payment, in case the tax amount concerned is one hundred yen or more, by adding thereto an amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer to pay the tax by the final date for payment as provided for in the preceding paragraph.

(Remedies for Illegality or Error Involved in Imposition of the Municipal Property Tax) Article 370. Any person who has been subjected to the imposition of the municipal property tax (including the person who is to have the shortage of the tax amount collected additionally in accordance with the provision of Article 368 paragraph 1) may, when he considers that there is illegality or error involved in the imposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period). However, if the appeal of objection is relating to the review on the basis of the provision of Article 432, he is unable to appeal an Objection unless after he has taken the procedure under the same Article. 2 In cases where the tax bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill under the same paragraph is delivered. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill is delivered. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 Any person who has complaints against the decision on objection may file an appeal of objection with the governor of Do, Fu or prefecture or file a suit with the court within thirty days from the day of the receipt of the notification of the decision. 5 The decision of the governor of Do, Fu or prefecture on the appeal filed provided for in the preceding paragraph shall be rendered within thirty days of its receipt. 6 Any person who has complaints against the decision on appeal may file a suit with the court within thirty days from the day of the receipt of the notification of the decision. 7 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 8 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1 or paragraph 4. 9 The collection of the impositions of the local body relating to the municipal property tax shall not be suspended even when the objection provided for in paragraph 1, an appeal or suit provided for in paragraph 4 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

Part 3 Reminder and Action on Delinquency

(Reminder relating to the Municipal Property Tax) Article 371. If a taxpayer has not made the full payment of the impositions of the local body relating to the municipal property tax by the final date of payment, the tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply, when advance collection is made, 2 In the case mentioned in the preceding paragraph, the tax official of city, town or village must specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village concerned, 3 In city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Remainder Fee relating to the Municipal Property Tax) Article 372. Tax official of city, town or village must collect a fee, when he has issued letter of reminder, in accordance with the provisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Municipal Property Tax) Article 373. In case a person who has received a reminder as provided for in Article 371 has failed to make the full payment of the impositions of the local body relating to the municipal property tax by the date specified in the letter of reminder, or in case a person who has received a notice on change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village must take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file on appeal of objection with the mayor of city, town or village within thirty days from the day of the action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the disposition shall not be suspended, even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Municipal Property Tax) Article 374. If a taxpayer of the municipal property tax conceals, damages or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hudred thousand yen. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency, he shall be liable to the penal servitude or a fine or both penal servitude and a fine in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to taxpayer or a third person having in possossion the property of the taxpayer after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall punished, but alos the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Municipal Property Tax according to the National Tax Collection Law) Article 375. In the case of Article 373 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the same paragraph.

(Request for Hand-Over relating to the Municipal Property Tax) Article 376. In cases where the taxpayer falls under any of the following items, tax official of city, town or village must request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the municipal property tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In case where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Municipal Property Tax) Article 377. When tax official of city, town or village has issued a letter of reminder, he shall collect, in case the municipal property tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or the attachment of property. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the imposition of local bodies by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

(Entrusting of Collection of the Municipal Property Tax Imposed on Users) Article 378. In cases where the municipal property tax is imposed on the users in accordance with the provision of Article 344, tax official of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, entrust the collection of the municipal property tax (excluding the procedure of action on delinquency;hereinafter the same in this Article and Article 379) imposed on the users to the officials provided for in Article 345. 2 In the case of the preceding paragraph, tax official of city, town or village shall demand the officials provided for in Article 345 to deliver the taxbills to the taxpayers. 3 In cases where collection has been entrusted in accordance with the provision of paragraph 1, expenses for the affairs entrusted and for remittance shall be borne by the city, town or village to which the entrusted officials belong.

(Payment of the Municipal Property Tax the Collection of which Entrusted) Article 379. A person who has been entrusted the collection of the municipal property tax in accordance with the provision of paragraph 1 of the preceding Article, shall collect the tax entrusted with to collect and pay it to the city, town or village concerned by the final date designated by the tax officials of the city, town or village concerned. In this case, if there is tax amount which he has been unable to collect by the final date designated, he shall notify it to the tax official of the city, town or village concerned without delay.

Part 4 Property Tax Ledgers

(Maintaining of the Property Tax Ledgers) Article 380. City, town or village shall maintain the property tax ledgers in order to clearly understand the condition of property and the value of the property which constitutes the taxable basis of the municipal property tax. 2 City, town or village shall, in accordance with the provisions of the by-law of the city, town or village concerned, maintain the cadastre, land use maps, soil classification maps, sketches of houses, property sales records and other records as necessary with regard to the assessment of the property and shall put them in good order gradually.

(Matters to be Registered in the Property Tax Ledger) Article 381. In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register, in the duplicate copies of land ledgers to be made the land tax ledger, the value of land registered therein (concerning land with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the address and name or title of the users and the value thereof). 2 In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register the address and name or title of the owners (concerning the land with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owners and users thereof), the location, lot numbers, categories, acreage and value of the land which has not been registered in the land ledger and which is taxable of the municipal property tax in accordance with the provision of this Law. 3 In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register, in the duplicate copies of house ledgers to be made the house tax ledgers, the value registered therein (concerning house with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the address and name or title of its users and the value thereof). 4 In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register, in the supplemental house tax ledger, address and name or title of the owners (concerning the houses with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owner and users thereof), and the location, numbers, categories, structures, floor-spaces and value of the houses which have not been registered in the house ledgers and which are taxable of the municipal property tax in accordance with the provisions of this Law. 5 In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register, in the depreciable assets tax ledgers, the address and name or title of the owners (concerning depreciable assets with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owners and users), and the location, quantity, acquisition date, durable years and value of the depreciable assets. 6 In cases where the mayor of city, town or village finds it impedimental to assessment due that the land or house subject to registration in the land ledger or house ledger is not registered or the categories of land or other matters as are registered are in consistent with the true fact, may detect the registry office which has jurisdiction over the place where the land or house concerned is located to take necessary measures such as making registrations as are required, amendment of the matters as are registered or others. In the case as above, the registry office concerned, if it considers the request appropriate, ought to take due measures for registration, amendment or others as is requested.

(Entry in the Land Tax Ledgers or the House Tax Ledgers in accordance with the Notification from the Registration Office) Article 382. When the mayor of city, town or village has received the notification from the registration office as provided for in Article 39 of the Land Ledger Law or Article 22 of the House Ledger Law, he shall enter, in the land tax ledgers or the house tax ledgers, the change in the land or houses concerned or shall correct the matters entered therein without delay.

(Returning of Property) Article 383. The owners of depreciable assets who are liable to pay the municipal property tax (excluding the owner of depreciable assets which shall be assessed by Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1) shall file, in accordance with the provisions of the Local Finance Commission Regulation, a return by January 10 of each year to the mayor of city, town or village in which the property is located with regard to the location, type, quantity acquisition date, durable years and estimated value concerned of the property as of January 1 of each year, together with such other matters as may be required for registering in the depreciable assets tax ledger and for determining the value of the property. 2 Owners of property who are liable to pay the municipal property tax and are liable to file a return under the provisions of the Corporation Tax Law or the Income Tax Law, shall, in accordance with the provisions of the Local Finance Commission Regulation, return by January 10 of each year to the mayor of city, town or village in which the properties are located, the value on which the depreciation is to be deducted as the loss or necessary expenditure in the computation of income in accordance with the provisions of the Corporation Tax Law or the Income Tax Law. 3 The return required under the preceding two paragraphs shall, for the fiscal year 1950-51 only, be filed by October 31, 1950.

(Filing of Returns to be Filed by Owners of Properties which are Revaluated or are Able to be Revaluated according to the Provisions of the Assets Revaluation Law) Article 384. The owners of properties who are liable to pay the municipal property tax (excluding owners of such properties to be assessed by the Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1) and who have revalued their properties concerned in accordance with the provisions of the Assets Revaluation Law (Law No.110 of 1950) shall file, in accordance with the provisions of the Local Finance Commission Regulation, a return by October 31, 1950 with the mayor of each city, town or village, where such properties are located, stating therein the revaluation amount, revaluation profit amount, revaluation tax amount, limit amount of revaluation, estimated value, concerning the properties concerned as of January 1, 1950 and the necessary matters for the computation of these amounts. 2 In the case of the preceding paragraph, such persons who are able to revalue in accordance with the provisions of the Assets Revaluation Law, but have not revalued by August 31, 1950 shall file a return by October 31 in the same year with the mayor of each city, town or village in which the properties are located, stating therein the fact that revaluation has not been made by the said day and attaching thereto a detailed statement of the estimated value of property, the amount corresponding to the limit of revaluation amount under the provision of Article 17, Article 19 or Article 21 of the Assets Revaluation Law and the necessary matters for the computation of that amount. 3 Taxpayers who have filed the detailed statement and its copy under the provisions of Article 45 paragraph 4, paragraph 5 of the Assets Revaluation Law or Article 46 paragraph 1 and paragraph 4 of the same Law, or ducuments and copy thereof under the provision of Article 45 paragraph 7 of the same Law are, notwithstanding the provisions of the preceding two paragraphs, not required to file the returns or detailed statements to be filed in accordance with the provisions of respective paragraphs. 4 In cases where the juridical persons have been merged prior to August 31, 1950, the filing of return mentioned in paragraph 1 or paragraph 2 which the juridical person dissolved by the merger shall have filed shall be made by the final date mentioned in the said paragraph by the juridical person which continues to exist after the merger or which has been established by the merger. 5 In cases where inheritance has commenced prior to August 31, 1950, the filing of return mentioned in paragraph 1 or paragraph 2 which the person to be succeeded shall have had to file, shall be made by the inheritors jointly or by the inheritance foundation by the final date mentioned in the said paragraph.

(Offense relating to False Return, etc. concerning the Properties) Article 385. A person who has filed a false return in regard to matters to be returned in accordance with the provision of Article 383 or the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Return relating to the Properties) Article 386. City, town or village may make provisions by the by-law of the city, town or village concerned, to the effect that when owner of properties has failed, without justifiable reason, to file return in regard to matters to be returned in accordance with the provision of Article 383 or Article 384, he shall be liable to a non-criminal fine not exceeding thirty thousand yen 2 A person who has been subjected to the non-criminal fine under the preceding paragraph may, in case he has complaints against the action, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and delivered, with the reasons therefor stated therein, to the person who has filed the objection. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the non-criminal fine shall not be suspended, even when the objection as provided for in paragraph 2 or suit as provided for in the preceding paragraph is filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request of the person concerned, that it is necessary to do so.

(The Land Tax Ledgers and the House Tax Ledgers Classified by the Owners) Article 387. City, town or village shall, in such a form as prescribed in the Local Finance Commission Regulation, prepare the land tax ledgers classified by the owners and the house tax ledgers classified by the owners on the basis of the property tax ledgers with respect to lands and houses located in that city, town or village.

Part 5 Assessment of Property and the Determination of its Value

(Duties of the Local Finance Commission relating to the Municipal Property Tax) Article 388. The Local Finance Commission shall prescribe standardized forms to be used in preparing of cadastres, land use maps, soil classification maps, house sketches, property sale records and other materials concerning the assessment of property, and the statistical report of the municipal property tax and shall show them to the mayor of city, town or village. 2 The Local Finance Commission shall furnish technical assistance prescribed in all the following items concerning the assessment of property to the mayor of city, town or village: (1) To prepare the guidance and other materials as may be needed by assessor of city, town or village in making assessment of property; (2) To show standard for assessment of property; (3) To suggest method and procedure to be followed in making assessment of property; (4) To give advice, on request, to the mayor of city, town or village in appraising the property which is particularly difficult for the assessor of city, town or village to assess.

(Powers of the Local Finance Commission to Make Assessment) Article 389. The Local Finance Commission shall assess the properties listed in each of the following items as of January 1 each year, in conformity with the standard mentioned in paragraph 2 item (2) of the preceding Article and method and procedure mentioned in item (3) of the same paragraph, and shall determine, the city, town or village in which the property concerned is deemed to exist and the value thereof, and shall allocate that value to the city, town or village concerned and shall so notify the mayor of city, town or village concerned by February 5 of each year: (1) Vessels, rolling stock, and other forms of moving depreciable assets or movable depreciable assets specified by the Local Finance Commission Regulation which are operated in two or more of cities, towns and villages and designated by the Local Finance Commission; (2) Railways, street-car lines, electric generation, transmission or distribution facilities and other properties, as the Local Finance Commission may designate, which are located in two or more of cities, towns and villages and which are recognized as impossible to be property valued unless the whole is valued as a single unit. 2 Mayor of city, town or village shall register the value of the property allocated to the city, town or village concerned in the property tax ledgers, without delay, when he has received the notifications as provided for in the preceding paragraph. 3 In the case of the preceding paragraph, the mayor of city, town or village who has received the notification of the allocation of the value relating to the depreciable assets montioned in paragraph 1 item (1) shall, when the depreciable assets concerned had not been registered before the day of its notification, newly register the registries as provided for in Article 381 paragraph 5. 4 Mayor of city, town or village may, if he considers that the allocation of value made by the Local Finance Commission in accordance with the provision of paragraph 1 is remarkably disadvantageous to the city, town or village concerned, request the Local Finance Commission for the adjustment of the allocation, accompanied by the reason. 5 The Local Finance Commission may, when it has found the fact that the assessment of property in city, town or village under the provision of Article 408 paragraph 2 differs from the assessment of the case where it would have been made based on the standards as shown by the Local Finance Commission, make necessary adjustment in the values of properties concerned allocated to the city, town or village concerned in accordance with the provision of paragraph 1.

(Exceptions to the Notification of the Value of Property Assessed by the Local Finance Commission relating to the Tentative Computed Municipal Property Tax for the Fiscal Years 1950-51 and 1951-52) Article 390. The Local Finance Commission shall, with respect to the municipal property tax to be imposed on the depreciable assets for the fiscal year 1950-51, allocate the amount of taxable basis as prescribed in Article 411 paragraph 2 or paragraph 3 to the city, town or village concerned in the same manner as prescribed in the provision of paragraph 1 of the preceding Article or Article 391 paragraph 1 and shall notify the amount of taxable basis allocated to the mayor of the city, town or village concerned by December 10, 1950. 2 The Local Finance Commission shall, with respect to the municipal property tax for the fiscal year 1951-52, allocate the total of the amount of taxable basis prescribed in Article 411 paragraph 2 or paragraph 3, the amount of taxable basis in accordance with the instance of Article 412 plus the amount of taxable basis as prescribed in Article 413 paragraph 2 to the city, town or village concerned in the same manner as prescribed in the provision of paragraph 1 of the preceding Article or Article 391 paragraph 1 and shall notify the amount of taxable basis allocated to the mayor of city, town or village concerned by February 28, 1951.

(Allocation of Values of Large Scale Properties by the Local Finance Commission) Article 391. In cases where enterprises having large scale plants are located in a city, town or village and they have a direct and material influence on the public service expenditure requirement of other nearby cities, towns and villages or where large scale electric generation facilities and other public utility enterprise facilities have a direct and material relation with the economy of the nearby area including the city, town or village where such properties are located, the Local Finance Commission may, as provided for by the Local Finance Commission Regulation, assess and determine the value of the properties as it may designate and allocate such values among the cities, towns and villages which are affected by the enterprise concerned irrespective of whether the properties are physically located therein. In this case, the Local Finance Commission shall notify the properties as allocated and the value thereof to the mayors of cities, towns and villages concerned by February 5 of each year. 2 In the case of the preceding paragraph, the mayor of city, town or village where the properties concerned are located shall, when he has received the notification under the provision of the same paragraph, register the value of the properties concerned and the value which has been allocated to the city, town or village concerned in the property tax ledgers without delay. In this case, the city, town or village concerned shall, notwithstanding the provision of Article 342 paragraph 2, impose the municipal property tax taking the value allocated as the taxable basis. 3 In the case of paragraph 1, city, town and village that have been allocated the value relating to the properties concerned other than the city, town or village mentioned in the preceding paragraph shall, notwithstanding the provisions of Article 342 paragraph 1 and paragraph 2, impose the municipal property tax taking the value allocated as the taxable basis. 4 Mayor of city, town or village may, if he considers that the allocation of value made by the Local Finance Commission in accordance with the provision of paragraph 1 is remarkably disadvantageous to the city, town or village concerned, request the Local Finance Commission for the adjustment of the allocation, accompanied by the reason.

(Exceptions to the Notification of the Value of Property Allocated by the Local Finance Commission relating to the Municipal Property Tax for the Fiscal Years 1950-51 and 1951-52) Article 392. The notification of the value of property allocated by the Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or paragraph 1 of the preceding Article relating to the municipal property tax for the fiscal years 1950-51 and 1951-52 shall be rendered by September 30, 1951, notwithstanding the time limit under these provisions.

(Notification of the Value of Property Given by the Local Finance Commission to the Tax payer) Article 393. The Local Finance Commission shall, when it has determined the value of property in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1, notify the value to the owner of the property concerned (or user in cases where the municipal property tax shall be imposed on a user in accordance with the provision of Article 344 paragraph 1) without delay.

(Exceptions to Returns on Property Assessed by the Local Finance Commission and to Returns on Property Which is, or may be Revalued in accordance with the Assets Revaluation Law) Article 394. The owner of property to be assessed by the Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1 who are obligated to pay the municipal property tax shall, in accordance with the provisions of the Local Finance Commission Regulation, return by January 10 of each year the matters to be registered or already registered in the property tax ledger as of January 1, the value on which amount of or expenditure for depreciation is to be deducted as a loss or necessary expenditure in the computation of income in accordance with the Corporation Tax Law or the Income Tax Law and such other information as may be required for the assessment of the property. 2 The return mentioned in the preceding paragraph shall be filed by October 31, 1950, for the municipal property tax in the fiscal year 1950-51 only. 3 The owners of property mentioned in paragraph 1 who has revalued their assets in accordance with the provisions of the Assets Revaluation Law shall file, in accordance with the provisions of the Local Finance Commission Regulation, a return by October 31, 1950 with the Local Finance Commission stating therein the location, the revaluation amount, revaluation profit amount, revaluation tax amount, limit amount of revaluation, estimated value as of January 1, 1950 and the necessary matters for the computation of these amounts. 4 In the case of the preceding paragraph, such person who is able to revalue in accordance with the provisions of the Assets Revaluation Law but who has not revalued by August 31, 1950 shall file a return by October 31 in the same year with the Local Finance Commission stating the fact that revaluation has not been made by the said day and shall attach a detailed statement stating therein the location of the property concerned, the estimated value and the amount corresponding to the limit of the value as provided for in Article 17, Article 19 or Article 21 of the Assets Revaluation Law and the necessary matters for the computation of that amount. 5 Neither of these return and detailed statement shall be required of a taxpayer who has filed the detailed statement and its copy under the provisions of Article 45 paragraph 4, paragraph 5 of the Assets Revaluation Law, and Article 46 paragraph 1 or paragraph 4 of the same Law or the document and its copy under the provision of Article 45 paragraph 7 of the same Law. 6 In cases where the juridical persons have been merged prior to August 31, 1950, the return mentioned in paragraph 1 to paragraph 4 inclusive which the juridical person dissolved by the merger shall have filed shall be filed by the final date mentioned in the same paragraph by the juridical person which continues to exist after the merger or which has been established by the merger. 7 In cases where inheritance has commenced prior to August 31, 1950, the return mentioned in paragraph 1 to paragraph 4 inclusive which the person to be succeeded shall have had to file shall be made by the inheritors jointly or by the inheritance foundation by the final date mentioned in the respective paragraphs concerned.

(Offence relating to Violation of Obligation to Return relating to the Municipal Property Tax Assessed by the Local Finance Commission) Article 395. A person who has failed to return or filed a false return on matters to be returned in accordance with the provisions of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Powers of Questioning and Examination of Officials of the Executive Office of the Local Finance Commission concerning the Investigation of Property) Article 396. If necessary for investigation relating to the determination of value of property as provided for in Article 389 paragraph 1 or Article 391 paragraph 1, the official of the executive office of the Local Finance Commission who is designated by the Chairman of the Commission may question the person listed below or examine books, papers and other articles relating to the business of the person listed in item (1) or item (2): (1) Taxpayers or those persons who are considered as obligated to pay taxes; (2) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding item; (3) Persons other than those listed in the preceding two items, who are considered as immediately concerned with the imposition and collection of the municipal property tax concerned. 2 In the case mentioned in the preceding paragraph, the official concerned shall carry with him the certificate to prove his status and show it, if requested by person concerned. 3 The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Investigation of the Properties) Article 397. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of official of the executive office of the Local Finance Commission in accordance with the provision of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Filing of Objection or Suit concerning the Determination or Allocation of the Value of Property by the Local Finance Commission) Article 398. The owner of property (or the user in cases where the municipal property tax shall be imposed on a user in accordance with the provision of Article 344 paragraph 1) who has complaints against the determination or allocation of value made by the Local Finance Commission as provided for in Article 389 paragraph 1 or Article 391 paragraph 1 may file an appeal of objection with the Local Finance Commission within thirty days from the day of receipt of the notification mentioned in Article 393. 2 In cases where the notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the notification is received. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the notification is received. 3 The decision of the Local Finance Commission on the objection filed as provided for in paragraph 1 shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The execution of the disposition on the basis of the determination of the value made by the Local Finance Commission shall not be suspended, even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Notification of the Decision on the Objection Filed concerning the Determination or Allocation of, the Value) Article 399. The Local Finance Commission shall, when he has made decision on the objection filed in accordance with the provision of paragraph 1 of the preceding Article, notify it to the mayor of the city, town or village concerned within ten days from the day of its decision.

(Registration of Value Determined) Article 400. Mayor of city, town or village shall, when he has received the notification as provided for in the preceding Article, register the value as determined by the Local Finance Commission in the property tax ledgers within ten days from the day of receipt of that notification. 2 In cases where mayor of city, town or village has registered the value of property as provided for in the preceding paragraph, he shall revise the amount of imposition already determined, on the basis of the value thus registered, even after the municipal property tax has been imposed.

(Duties of Governor of Do, Fu or Prefecture concerning the Assessment of Property) Article 401. The governor of Do, Fu or prefecture shall provide assistance enumerated in each of the following items to mayor of city, town or village concerning the assessment of property: (1) To conduct in-service training of assessors of property; (2) To give guidance with respect to methods of using the materials prepared by the Local Finance Commission; (3) To give guidance with respect to standards of assessment, methods and procedures shown by the Local Finance Commission; (4) To give advice, on request, to mayor of city, town or village, in appraising the properties which are remarkably difficult for the assessors of city, town or village to assess.

(Interpretation of Provisions concerning the Power of the Local Finance Commission or Governor of Do, Fu or Prefecture with respect to the Assessment of Property) Article 402. No provision of Article 388 or the preceding Article shall be interpreted as conferring the power to direct tax official or assessor of property of city, town or village on the Local Finance Commission or governor of Do, Fu or prefecture.

(Duties of Official of City, Town or Village Engaged in Works of Assessment of Property) Article 403. Mayor of city, town or village shall determine the value of the property on his own judgement and responsibility except in cases where the Local Finance Commission assesses the property in accordance with the provisions of Article 389 and Article 391. 2 Official of city, town or village engaged in works of assessment of property shall make effort to make fair assessment through every possible measures such as spot-investigation with taxpayers, questioning of taxpayers, and investigation of returns of taxpayers and based on the advice of the Local Finance Commission and governor of Do, Fu or prefecture.

(Establishment of Property Assessor) Article 404. Property assessor shall be established in city, town or village in order to make proper assessment of property under the direction of the mayor of city, town or village and to assist the determination of value conducted by the mayor of city, town or village. 2 The property assessor shall be appointed by the mayor of city, town or village with the approval of the assembly of the city, town or village concerned from among persons of knowledge and experience in assessing property. 3 Two or more mayors of cities, towns and villages may, with the approval of the assemblies of the cities, towns and villages concerned, appoint jointly through conference, the same person the property assessor of the respective cities, towns and villages. The approval of the assembly under the provision of the preceding paragraph shall not be needed with regard to the appointment in this case. 4 The property assessor may concurrently be official who is engaged in other finance affairs of city, town or village concerned. 5 The mayor of city, town or village may, in cases where he deems that there is no necessity of appointing the property assessor due to the reason that the value of properties relating to the municipal property tax to be imposed is small in amount, be concurrently the property assessor himself.

(Assistant Property Assessor) Article 405. The mayor of city, town or village may, in cases where it is considered necessary to do so, appoint the assistant property assessors from among those who have knowledge and experience relating to assessment of properties and may cause them to assist the duties of property assessor.

(Prohibition of Property Assessor from Concurrently Holding Another Post) Article 406. Property assessor shall not hold concurrently the post enumerated in any one of the following items: (1) Member of the Diet or member of the assembly of a local body; (2) Member of the agricultural land committee of a local body; (3) Member of the property assessment review committee. 2 Any property assessor shall never be a person who does work by contract for the city, town or village, never be a person who does work by contract for the mayor of city, town or village or for any other person who has been delegated by the mayor, with regard to works of which the expenses are borne by the city, town or village, nor the manager of the above person and never be a member with unlimited liability, director, auditor or any officer similar to those, manager or liquidator of a juridical person which mainly performs the same acts.

(Disqualification Matters for Property Assessor) Article 407. Any person who falls under any one of following items shall not be the property assessor: (1) A person who has been adjudicated incompetent, quasi-incompetent or bankrupt and has not yet been rehabilitated; (2) A person who has been punished upon conviction of an offense in connetion with the performance of duties of making property assessments; (3) Other than those prescribed in the preceding item, a person who has been sentenced to a penalty heavier than imprisonment without hard labor by the criminal court, and with regard to whom a period of two years has not expired since the date on which the execution of the sentence has been completed or on which he has ceased to be amenable to the execution of the sentence; (4) National government officials or officials of local public bodies who have been dismissed by disciplinary action and with regard to whom a period of two years has not expired since the date of dismissal.

(Assessment of Property) Article 408. Mayor of city, town or village shall cause property assessors or assistant property assessors to inspect actually the conditions of property located in the city, town or village concerned once a year, at least. 2 Property assessors shall make assessment of property at the value as of January 1 of each year, based on the result of actual inspection provided for in the preceding paragraph. 3 In cases where the property assessor has made the assessment as provided for in the preceding paragraph, he shall prepare the assessment records without delay, in such a form as provided for by the Local Finance Commission Regulation and shall submit them to the mayor of city, town or village.

(Exception to Actual Inspection concerning Property for the Year 1950) Article 409. For the year 1950 only the provision of the preceding Article shall not apply.

(Determination of the Value of Property) Article 410. When mayor of city, town or village has received the assessment records as provided for in Article 408 paragraph 3, he shall, on the basis of the assessment records, determine the value of property as of January 1 of each year by February 5. 2 In cases where the mayor of city, town or village determines the value in accordance with the provision of the preceding paragraph, when he considers that it is necessary to make new assessments on account of the alteration of the class of a land and other causes, he shall cause the property assessors to assess newly and shall determine the value on the basis of the latter assessment. 3 Mayor of city, town or village shall, when he has determined the value of property in accordance with the provisions of the preceding two paragraphs, register the value in the property tax ledger immediately.

(Exception to Determination of Value of the Depreciable Assets. Liable to the Municipal Property Tax for the Fiscal Year 1950-51 or 1951-52) Article 411. Only with respect to the determination of value of the depreciable assets upon which the municipal property tax for the fiscal year 1950-51 is imposed or of the property (when the provision of Article 413 paragraph 2 shall apply, agricultural land shall be excluded) upon which the municipal property tax for the fiscal year 1951-52 is imposed, "February 5" in the provision of paragraph 1 of the preceding Article shall read "September 30, 1951" . 2 The value tentatively determined by the Local Finance Commission or mayor of city, town or village to be the taxable basis of the municipal property tax imposed upon depreciable assets for the fiscal year 1950-51 or 1951-52 shall, till the time of notification of allocation under the provision of Article 392 or the time of determination in accordance with the provision of the preceding paragraph, be not less than the value whichever the highest of the following each item: (1) The amount of value on which the amount of depreciation or the expenditure for depreciation is deducted as a loss or necessary expenditure in the computation of of income in accordance with the provisions of the Corporation Tax Law or Income Tax Law; (2) The amount of revaluation in accordance with the provisions of the Assets Revaluation Law; (3) The amount of value as estimated and returned by the taxpayer; (4) Seventy per cent of the limit amount of the revaluation in accordance with the provision of Article 17 or Article 19 of the Assets Revaluation Law or the amount equivalent thereto (the limit amount of revaluation in accordance with the provision of Article 35 paragraph 1 or the amount equivalent thereto with respect to the depreciable assets which have been obsolete and other depreciable assets). 3 In the case of the preceding paragraph, when the value of depreciable assets is considered apparently and extremely below the amount specified in item (4) of the same paragraph, as prescribed by the Local Finance Commission Regulation, on the basis of the value of the depreciable assets concerned, the Local Finance Commission may, upon written application accompanied by reasonable evidence showing the fact clearly submitted by the taxpayer of the depreciable assets upon which municipal property tax is imposed, reduce the amount in the same item of the same paragraph with respect to the deprecisable assets which the Local Finance Commission shall determine their values, and the mayor of city, town or village may reduce the amount specified in the same item of the same paragraph upon approval of the assembly of city, town or village or permission of the Local Finance Commission after the resolution of the assembly concerned with respect to the depreciable assets which the mayor of city, town or village shall determine their values.

(Exceptions to the Method of Determination of Value of Land other than Agricultural Land and House Liable to the Municipal Property Tax for the Fiscal Year 1950-51) Article 412. So far as the land other than agricultural land and house liable to the municipal property tax for the fiscal year 1950-51 are concerned, the value thereof shall, notwithstanding the provisions of Article 389 paragraph 1, Article 391 paragraph 1, Article 408, Article 410 paragraph 1 and Article 414, be nine hundred times the amount of the rental value (with respect to the land or house whose rental value has not been set up or determined, the value decided by the mayor of city, town or village in due proportion to the rental value of the land or house whose grade and condition are similar to those of the land or house concerned) registered in the land ledgers as provided for by the Land Ledger Law or in the house ledgers as provided for by the House Ledger Law as of April 1, 1950, and this amount shall be the taxable basis of the municipal property tax mentioned in Article 342 paragraph 2.

(Exceptions to the Method of Determination of Value of Agricultural Land Liable to the Mumicipal Property Tax for the Fiscal Year 1950-51, etc.) Article 413. In so far as the agricultural land liable to the municipal property tax for the fiscal year 1950-51 is concerned, its value shall, notwithstanding the provisions of Article 389 paragraph 1, Article 391 paragraph 1, Article 408, Article 410 paragraph 1 and Article 414, be the amount obtained by multiplying the amount obtained by multiplying the rental value (with respect to the agricultural land the rental value of which has not been determined, the value determined by the mayor of city, town or village in due proportion to the rental value of the agricultural land the grade and condition of which are similar to those of the agricultural land concerned) registered in the land ledgers as prescribed by the Land Ledger Law by the rate determined by the competent Minister in accordance with the provision of Article 6-(2) paragraph 1 of the Agricultural Land Adjustment Law (Law No.67 of 1938), as of April 1, 1950, by 22.5 and this amount shall be the taxable basis of the municipal property tax mentioned in Article 342 paragraph 2. 2 The value of agricultural land upon which municipal property tax is imposed in the fiscal year 1951-52 and subsequent years, shall, in cases where the control of value of an agricultural land in accordance with the provision of Article 6-(2) of the Agricultural Land Adjustment Law is still existing at the imposition date, notwithstanding the provisions of Article 389 paragraph 1, Article 391 paragraph 1, Article 408, Article 410 paragraph 1 and Article 414, be the amount obtained by applying the multiplying number fixed by the Local Finance Commission Regulation to the value of agricultural land, controlled by the said Law, as provided for by the Local Finance Commission Regulation and this amount shall be the taxable basis of the municipal property tax mentioned in Article 342 paragraph 2. In this case, the controlled value concerned shall be the value as of the day on which the multiplying number thereto is fixed.

(Minimum Value of Property) Article 414. In cases where the mayor of city, town or village or the Local Finance Commission determines the value of property, such value shall not be less than value of property on which the amount of or expenditure for depreciation is to be deducted as a loss or necessary expenditure in the computation of income in accordance with the provisions of the Corporation Tax Law or the Income Tax Law.

(Public Inspection of the Property Tax Ledgers) Article 415. In cases where mayor of city, town or village has registered the value of property in the property tax ledgers in accordance with the provision of Article 410 paragraph 3, he shall make the property tax ledgers available for public inspection at the place designated by him to the persons concerned from February 6 to February 15 each year. However, in cases where natural disasters or other special circumstances exist, the period for public inspection may be set after February 16 each year. 2 Mayor of city, town or village shall give a public notice, beforehand, on the places for public inspection provided for in the preceding paragraph and the period for the public inspection provided for in the proviso to the preceding paragraph.

(Exception to the Period of Public Inspection of the Depreciable Assets Tax Ledgers relating to the Municipal Property Tax for the Fiscal Year 1950-51 and of the Property Tax Ledgers relating to the Municipal Property Tax for the Fiscal Year 1951-52) Article 416. The period of public inspection of the depreciable assets tax ledgers for the fiscal year 1950-51 and the property tax ledgers relating to the municipal property tax for the fiscal year 1951-52 shall be between October 1 and October 10, 1951, notwithstanding the provision of main clause of paragraph 1 of the preceding Article.

(Determination of Value in the Case of False Return or Failure to Return) Article 417. In cases where the value of the property has not been determined on account of the fact that the person obligated to return with the registration office in accordance with the provisions of the Land Ledger Law or the House Ledger Law or the person obligated to report or return to the mayor of city, town or village in accordance with the provision of Article 345, Article 383 or Article 384 or the person obligated to return with the Local Finance Commission in accordance with the provision of Article 394 has failed to file a report or return which he is obligated to file or has filed false report or return, the mayor of city, town or village shall, when he has discovered this fact, determine the value immediately which will not be disproportionate to the value of the similar property registered in the property tax ledgers, and shall register it in the property tax ledgers. In this case, he shall notify it to the taxpayer of the municipal property tax imposed on the property concerned without delay.

(Delivery of Summary Record of Value of Property to the Governor of Do, Fu or prefecture) Article 418. In cases where mayor of city, town or village has determined the value of property in accordance with the provision of Article 410, he shall prepare the summary records of the result in accordance with the provisions of Local Finance Commission Regulation and shall deliver it to the governor of Do, Fu or prefecture during March each year. However, in so far as the preparation and delivery of the summary record of the value of properties for the fiscal year 1950-51 are concerned, "Article 410" shall read "Article 411" , "property" shall read "depreciable assets" and "during March each year" shall read "during November in 1951" and in so far as the delivery of the summary record of the value of properties for the fiscal year 1951-52 is concerned, "during March each year" shall read "during November in 1951" respectively.

(Recommendation of Governor of Do, Fu or Prefecture concerning the Revision of the Value of Property) Article 419. In cases where governor of Do, Fu or prefecture has received the summary records relating to all cities, towns and villages in Do, Fu or prefecture concerned in accordance with the provision of the preceding Article, if he considers that there exists remarkable unbalance between cities, towns and villages concerning the value of property entered in such records, he may recommend the mayor of city, town or village concerned to revise the value registered in the property tax ledgers and register it. 2 In cases where the mayor of city, town or village who has received the recommendation mentioned in the preceding paragraph considers it necessary to revise the value of property he shall, without delay, revise the value and shall register it. 3 In cases where the mayor of city, town or village has revised and registered the value of property in accordance with the provision of the preceding paragraph, he shall cause the property tax ledger concerned to be available to public inspection at the places designated by him for twenty days from the day of registery. 4 Mayor of city, town or village shall give a public notice, beforehand, as to the places and period of public inspection mentioned in the preceding paragraph.

(Revision of Amount of Imposition due to Revision of Value of Property) Article 420. In cases where mayor of city, town or village has revised and registered the value of property in accordance with the provision of paragraph 2 of the preceding Article, he shall revise the amount of imposition already determined, on the basis of the value registered after revision, even after the imposition of the municipal property tax.

(Delivery, etc. of Summary Record of the Value of Property Registered after Revision to the Governor of Do, Fu or Prefecture) Article 421. In cases where mayor of city, town or village has revised and registered the value of property in accordance with the provision of Article 419 paragraph 2, he shall prepare the summary record newly and shall deliver it to the governor of Do, Fu or prefecture within forty days from the day of receipt of that recommendation. 2 The mayor of city, town or village who has received the recommendation under the provision of Article 419 paragraph 1 shall, if he considers that it is unnecessary to make revision as provided for in paragraph 2 of the same Article, report the fact to the governor of Do, Fu or prefecture within twenty days from the day of receipt of that recommendation.

(Delivery of Summary Records of Value of Property to the Local Finance Commission) Article 422. Governor of Do, Fu or prefecture shall prepare the summary records of value of properties in Do, Fu or prefecture on the basis of summary records as provided for in Article 418 or summary records as provided for in paragraph 1 of the preceding Article or report as provided for in paragraph 2 of the preceding Article, without delay after he has received all summary records and reports as provided for in paragraph 2 of the preceding Article and shall deliver them to the Local Finance Commission.

(Establishment, Nomination, etc. of Property Assessment Review Committee) Article 423. A property assessment review committee shall be established by the city, town or village in order to review and decide on complaints relating to matters registered in the property tax ledgers (excluding the matters registered in land ledgers or house ledgers). 2 The property assessment review committee shall be composed of three committeemen nominated by the mayor of the city, town or village with the approval of the assembly of the city, town or village concerned from among the taxpayers of city, town or village. 3 The term of office of committeemen of the property assessment review committee shall be three years. However, they may be reappointed. 4 The committeemen of property assessment review committee may be given the allowance in proportion to the number of days on which they attended the conference of the committee in accordance with the provision of the by-law of the city, town or village concerned.

(Term of Office of Committeemen Nominated for the First Time after the Enforcement of this Law) Article 424. The term of office of committeemen nominated for the first time after the enforcement of this Law shall be one year for one, two years for an other one, three years for the last one, and shall be fixed by the mayor of city, town or village by drawing with respect to the respective committeemen.

(Prohibition of the Committeemen of the Property Assessment Review Committee to Concurrently Hold Another Post, etc.) Article 425. The committeemen of the property assessment review committee shall not hold concurrently the post enumerated in any one of the following items: (1) Member of the Diet or member of the assembly of a local body; (2) Chief of local body; (3) Member of the agricultural land committee of a local body; (4) Property assessor. 2 Any committeemen of the property assessment review committee shall never be a person who does work by contract for the city, town or village, never be a person who does work by contract for the mayor of city, town or village or for any person who has been delegated by the mayor with respect to works of which expenses are borne by the city, town or village, nor the manager of the above person, and never be a member with unlimited liability, director, auditor or any officer similar thereto, manager or liquidator of a juridical person which mainly performs the same acts.

(Disqualification Matters for Property Assessor) Article 426. Any person who falls under one of the following items shall not be the committeemen of the property assessment review committee: (1) A person who has been adjudicated incompetent, quasi-incompetent or bankrupt and has not yet been rehabilitated; (2) A person who has been punished upon conviction of an offense in connection with the performance of duties of making property assessment; (3) Other than those prescribed in the preceding item, a person who has been sentenced to a penalty heavier than imprisonment without hard labor by the criminal court, and with regard to whom a period of two years has not expired since the date on which the execution of the sentence has been completed or on which he has ceased to be amenable to the execution of the sentence; (4) National government officials or officials of local public bodies who have been dismissed by disciplinary action and with regard to whom a period of two years has not expired since the date of dismissal.

(Dismissal of the Committeemen of the Property Assessment Review Committee) Article 427. Mayor of city, town or village may, when he considers that the committeeman of the property assessment review committee is unable to execute his duties owing to mental or physical defects or he considers that there is violation of official duty or other misconduct unsuitable to be the committeeman, dismiss him during his term of office upon the consent of the assembly of the city, town or village.

(Periods, etc. for Holding the Meeting for Review of the Property Assessment Review Committee) Article 428. The meeting of the property assessment review committee for the purpose of the review shall be held during the period from February 6 to March 15 each year. However, city, town or village may, as provided for by the by-law of the city, town or village concerned, fix the period for conference different from the above in cases where special circumstances exist. 2 The conference of the property assessment review committee shall not be opened unless two or more committeemen are present. 3 The decision of review shall not be made unless the consent of two or more committeemen may be obtained.

(Exceptions to Periods for Holding the Meeting for the Review of the Property Assessment Review Committee for the Fiscal Years 1950-51 and 1951-52) Article 429. The period of holding the meeting of the property assessment review committee for the purpose of the review for the fiscal years 1950-51 and 1951-52 shall, notwithstanding the provision of the main clause of paragraph 1, of the preceding Article, be from October 1, 1951 to November 10, 1951. However, the period of holding the meeting different from this, may be prescribed by the by-law of city, town or village concerned, in cases where there exist any special circumstances.

(Power of Request for Submitting of Materials of the Property Assessment Review Committee) Article 430. The property assessment review committee may, if necessary for review, require the balance sheet and other materials necessary for review, ex officio or on the basis of the request of the persons concerned, of the persons who requested the review or the persons who possess the materials necessary for assessment of property owned by the former.

(Matters to be Provided for by By-law or Regulation concerning the Property Assessment Review Committee) Article 431. Other than those provided for by this Law, the procedures of review, keeping of records and other matters necessary for review shall be fixed by the by-law of the city, town or village concerned. 2 Matters to be fixed by the by-law under the preceding paragraph may, as provided for by such by-law, be fixed by the property assessment review committee regulations.

(Request for Review concerning the Matters to be Registered in the Property Tax Ledgers) Article 432. In cases where the taxpayer of the property tax has complaints against the matters registered in the property tax ledgers (excluding the matters registered in the land ledgers or house ledgers) concerning the property relating to the municipal property tax which he shall pay, may request the review by the property assessment review committee in writing during the period from the first day of the time for public inspection as provided for in Article 415 paragraph 1 (including the case mentioned in Article 416 or Article 419 paragraph 3) to the day ten days after the final day of the time for public inspection or within thirty days from the day of receipt of the notification mentioned in Article 417.

(Procedure for Decision of Review of the Property Assessment Review Committee) Article 433. In cases where the property assessment review committee has received the request of the review mentioned in the preceding Article, the committee shall perform the inspection, oral examination and other examination of facts which it deems necessary, at once, and shall make decision of review within twenty days from the day of receipt of such request. 2 In the case of the preceding paragraph, the procedure of the oral examination shall be taken up upon request of the persons who have requested the review. 3 In the case of the preceding two paragraphs, when the oral examination may be taken up, the property assessment review committee may require the attendance and testimony of the persons who have requested the review, mayor or property assessors of city, town or village and other persons concerned. 4 The property assessment review committee shall prepare the records concerning the proceedings and decision of review performed in accordance with the provisions of the by-law of the city, town or village concerned. 5 The property assessment review committee shall keep the materials which are caused to submit in accordance with the provision of Article 430 or records mentioned in the preceding paragraph, and shall make them available for inspection of the persons concerned as fixed by the committee. 6 The review as provided for in paragraph 1 shall be open to the public. 7 The property assessment review committee shall, when it has made the decision in accordance with the provision of paragraph 1, notify it in writing to the person who has requested the review and the mayor of city, town or village within ten days from the day when the decision has been made. In this case, if the decision has not been made till the final date mentioned in the same paragraph, it may be considered that the decision to reject the request of review has been made.

(Filing of Appeal or Suit concerning the Decision of the Property Assessment Review Committee) Article 434. A person or the mayor of city, town or village who has received the notification of the decision of the property assessment review committee as provided for in paragraph 7 of the preceding Article may, when he has complaint against the decision, file an appeal of objection with the governor of Do, Fu or prefecture or file a suit with the court within thirty days from the day of its receipt. 2 In cases where the notification as provided for in paragraph 1 has been dispatched by mail and the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day of its arrival. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt. 3 The decision of the governor of Do, Fu or prefecture on an appeal filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on appeal shall be made in writing and delivered to the person who has filed an appeal, with the reasons therefor stated therein. 5 When the documents relating to the filing of appeal are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1. 6 In cases where the governor of Do, Fu or prefecture has rendered the decision as provided for in paragraph 3, he shall notify it to the mayor of city, town or village concerned within ten days from the day of its decision. 7 Any person who has complaint against the decision on appeal may file a suit with the court. 8 The execution of the disposition on the basis of the decision of review rendered by the property assessment review committee shall not be suspended, even when an appeal as provided for in paragraph 1 or a suit as provided for in the same paragraph or the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers on the basis of the request of the person concerned, that it is necessary to do so.

(Revision of Value on the Basis of the Decision of Review, etc. of the Property Assessment Review Committee) Article 435. Mayor of city, town or village shall, when he has received the notification mentioned in Article 433 paragraph 7 or paragraph 6 of the preceding Article, revise and register the value within ten days from the day of its receipt, and shall notify the fact to the taxpayer concerned, when there exists the necessity to amend the value registered in the property tax ledgers. 2 In cases where the mayor of city, town or village has revised the value in accordance with the provision of the preceding paragraph, he shall revise the amount of imposition already determined, based on the value thus revised even after the day of its imposition.

(Notification of the Value of Land and House to the Registration Office) Article 436. The mayor of city, town or village shall, when he has determined or revised the value of land and house in accordance with provision of Article 410, Article 417 Article 419 paragraph 2 or paragraph 2 of the preceding Article, notify that value to the competent registration office where the land or house relating to the determination or revision is located.

Part 6 Control of Offense

(Modified Application of the Anti-National Tax Evasion Law to Offense concerning the Municipal Property Tax) Article 437. With respect to the offense relating to the municipal property tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anti-National Tax Evasion Law shall apply mutatis mutandis.

Article 438. In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax official of city designated, with specified duties, by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of tax official of taxation office by the tax official designated, with specified duties, by the mayor of city, town or village. However, in this case, the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibilities of the chief of the taxation office, only in cases where the offense concerning the municipal property tax is discovered outside the area where the headman of office of a ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performs the responsibilities of the chief of taxation office.

Article 439. In the case of Article 437, the provisions of Article 11 and Article 12 of the Anti-National Tax Evasion Law shall apply mutatis mutandis only to the investigation of the offense concerning the municipal property tax of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and only in relation to the area of the city concerned.

Article 440. In the case of Article 437, any person who performs the responsibilities of tax official may investigate the case of offense relating to the municipal property tax outside the area of the city, town or village to which he is attached.

Article 441. In the case of Article 437, the offense concerning the municipal property tax shall be interpreted to be the offense concerning the national tax other than indirect national tax.

Section 3 Bicycle Tax

(Taxpayers, etc. of Bicycle Tax) Article 442. Bicycle tax shall be imposed, against bicycle by the city, town or village where the regular keeping place is located, on the owner thereof. 2 When the owner of a bicycle is a person on whom the bicycle tax may not be taxed in accordance with the provision of Article 443, the bicycle tax shall be imposed on the user, notwithstanding the provision of the preceding paragraph. However, this provision shall not apply, to the bicycle for official or public purpose.

(Scope of Exemption of the Bicycle Tax) Article 443. City, town or village shall not impose the bicycle tax on State, To, Do, Fu, prefecture, special cities, cities, towns, villages, special wards and association of these bodies, property wards, and on the Japan Monopoly Corporation and the Japanese National Railways.

(Standard Rate on the Bicycle Tax) Article 444. The standard rate of bicycle tax shall be two hundred yen per piece per annum.

(Date of Imposition and Period for Payment of Bicycle Tax) Article 445. The imposition date of bicycle tax shall be April 1. 2 The period for payment of a bicycle tax shall be determined by the by-law of the city, town or village concerned.

(Method of Collection of the Bicycle Tax) Article 446. The collection of the bicycle tax shall be done by means of ordinary collection. 2 In cases where a city, town or village intends to collect the bicycle tax, the tax bill to be delivered to the taxpayer shall be delivered by the day ten days before the final date for payment at the latest.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Bicycle Tax) Article 447. The taxpayer of the bicycle tax shall file returns or reports on matters provided for by the by-law of the city, town or village concerned in regard to the imposition and collection of the bicycle tax in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. of the Bicycle Tax) Article 448. A person who has filed a false return or report on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding six months or a fine not exceeding five thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure to File Return on the Bicycle Tax) Article 449. The city, town or village may make provisions, by the by-law of the city, town or village concerned, to the effect that when the payer of the bicycle tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 447, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended, even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Tax Official's Powers of Questioning and Examination relating to the Bicycle Tax) Article 450. If necessary for investigation relating to the imposition and collection of the bicycle tax, tax official of city, town or village may question the taxpayers or those persons who are considered as obligated to pay tax or examine books, papers and other articles of the persons. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the bicycle tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 459 paragraph 1. 4 The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been recognized for the purpose of crime detection.

(Offense relating to Refusal of Examination, etc. relating to the Bicycle Tax) Article 451. A person who falls under any of the following items shall be liable to penal servitude not exceeding six months or a fine not exceeding five thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provision of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Offense relating to Evasion of the Bicycle Tax) Article 452. Person who has evaded the bicycle tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding one year or a fine or a minor fine not exceeding ten thousand yen or to both. 2 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds ten thousand yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of ten thousand yen but less than the amount of the tax evaded, according to circumstances, regardless of the provision of the same paragraph. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;provided, however, that the above provision shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When representative or a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or the property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Final Date for Payment relating to the Bicycle Tax) Article 453. The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village, concerned postpone the final date for payment for those taxpayers of the bicycle tax who are under special circumstances.

(Reduction and Exemption of the Bicycle Tax) Article 454. The mayor of the city, town or village may, with the decision by each assembly concerned, reduce or exempt the bicycle tax in cases where natural disasters or other special circumstances exist with regard to those persons who are considered as requiring the reduction or exemption of the bicycle tax, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

(Arrearage Charge on the Bicycle Tax Paid after the Final Date of Payment) Article 455. The payer of the bicycle tax shall, in cases where he pays the tax after the final date of payment provided for in Article 445 paragraph 2 (in cases where the period of the tax payment is postponed in accordance with the provision of Article 453, the final date for payment so postponed;hereinafter the same with respect to the bicycle tax) make payment, in case the tax amount concerned is one hundred yen or more, by adding thereto amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not apply in case the amount of the arrearage charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayers in paying the tax by the final date for payment as provided for in Article 445 paragraph 2.

(Remedies for Illegality or Error Involved in Imposition of the Bicycle Tax) Article 456. Any person who has been subjected to the imposition of the bicycle tax may, when he considers that there is illegality or error involved in the imposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period). 2. In cases where the tax bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill under the same paragraph is delivered. In this case, if the taxpayer is able to prove the day of arrival, the day so proved shall be deemed to be the day when the tax bill is delivered. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the bicycle tax shall not be suspended, even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Bicycle Tax) Article 457. If taxpayer of the bicycle tax has not made the full payment of the impositions of the local body relating to the bicycle tax by the final date of payment, tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply, when advance collection is made. 2 In the case mentioned in the preceing paragraph, tax official of city, town or village shall specify a reasonable period for payment due to reminder within such term as may be fixed by the by-law of the city, town or village concerned. 3 In city, town or village, where special circumstances exist, a term diffierent from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Bicycle Tax) Article 458. The official of city, town or village shall collect a fee, when he has issued a letter of reminder in accordance with the provisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Bicycle Tax) Article 459. If a person who has received a reminder as provided in Article 457 has failed to make the full payment of the impositions of the local body relating to the bicycle tax by the date specified in the letter of reminder, or in case a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village shall take action, within such a period as may be provided for by the by-law, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the mayor of city, town or village within thirty days from the day of the action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision of the mayor of city, town or village, may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the disposition shall not be suspended, even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Bicycle Tax) Article 460. If a taxpayer of the bicycle tax conceals, damages, or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action, before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property or a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency, he shall be liable to the penal servitude or fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency, shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Bicycle Tax according to the National Tax Collection Law) Article 461. In the case of Article 459 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the same paragraph 1.

(Request for Hand-Over relating to the Bicycle Tax) Article 462. In cases where the taxpayer falls under any of the following items, tax offical of city, town or village shall request the administrative organ concerned, local body, enforcing coust, enforcing official, compulsory executor, bankruptcy administrator, liquidator, or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the bicycle tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Bicycle Tax) Article 463. In cases where tax official of city, town or village has issued a letter of reminder, he shall collect, if the bicycle tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or the attachment of property. However, this shall not be collected in any of the cases listed below and in cases where the addition arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure is making the payment of the impositions of local bodies by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

Section 4 Cart Tax

(Taxpayers, etc. of the Cart Tax) Article 464. The cart tax shall be imposed, for each cart, by the city, town or village where the principal place for its keeping is located, on its owner.

(Scope of Exemption of the Cart Tax) Article 465. City, town and village may not impose the cart tax on the State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, and association of these bodies, on property wards, and the Japan Monopoly Corporation and the Japanese National Railways.

(Standard Rate of the Cart Tax) Article 466. The standard rate of the cart tax shall be, for each of the cart listed under all the following items, the amount prescribed under the respective items: (1) Ox-or-horse-drawn loading carts 800 yen per annum (2) Large loading carts 400 yen per annum (3) Small loading carts and bicycle-drawn trailer 200 yen per annum

(Imposition Date and Period for Payment of the Cart Tax) Article 467. The imposition date of the cart tax shall be April 1. 2 The period for payment of the cart tax shall be fixed by the by-law of the city, town or village concerned.

(Method of Collection of the Cart Tax) Article 468. The collection of the cart tax shall be done by means of ordinary collection. 2 In cases where the cart tax is to be collected by means of ordinary collection, the tax bills to be delivered to the taxpayer shall be delivered to the taxpayer by the day ten days before the final date for payment at latest.

(Obligation to File Return or Reports relating to Imposition and Collection of the Cart Tax) Article 469. The taxpayer of the cart tax shall file returns or reports on matters provided for by the by-law of the city, town or village concerned in regard to the imposition and collection of the cart tax in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. of the Cart Tax) Article 470. A person who has filed a false return or report on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding six months or a fine not exceeding five thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual shall be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Return on the Cart Tax) Article 471. The city, town or village may make provisions by the by-law of the city, town or village concerned, to the effect that when the payer of the cart tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 469, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Tax Official's Rights of Questioning and Examination relating to the Cart Tax) Article 472. If necessary for investigation relating to the imposition and collection of the cart tax, tax official of city, town or village may question the taxpayers or those persons who are considered as obligated to pay tax or examine books, papers and other articles of the persons. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigating concerning the action on delinquency relating to the cart tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 481 paragraph 1. 4 The right of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Cart Tax) Article 473. A person who falls under any of the following items shall be liable to penal servitude not exceeding six months or a fine not exceeding five thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provision of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Offense relating to Evasion of the Cart Tax) Article 474. Persons who have evaded the cart tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding one year or a fine or a minor fine not of exceeding ten thousand yen or to both. 2 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds ten thousand yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of ten thousand yen but less than the amount of the tax evaded, according to circumstances, regardless of the provision of the same paragraph. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;provided, however, that the above provision shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or the property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Final Date for Payment relating to the Cart Tax) Article 475. The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, past pone the final date for those taxpayers of the cart tax who are under special circumstances.

(Reduction and Exemption of the Cart Tax) Article 476. The mayor of city, town or village may, with the decision by the assembly concerned reduce or exempt the cart tax in cases where natural disasters or other special circumstances exist, with regard to only those persons who are considered as requiring the reduction or exemption of the cart tax, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

(Arrearage Charge on the Cart Tax Paid after the Final Date of Payment) Article 477. The payer of the cart tax shall, in cases where he pays the tax after the final date for payment provided for in Article 467 paragraph 2 (in cases where the period of the tax payment is postponed in accordance with the provision of Article 475, the final date for payment so postponed;hereinafter the same with respect to the cart tax), make payment, in case the tax amount concerned is one hundred yen or more, by adding thereto the amount of the arrearage charge equivalent to the amount obtained by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment to the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less then ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer in paying the tax by the final date for payment as provided for in Article 467 paragraph 2.

(Remedies for Illegality or Error Involved in Imposition of the Cart Tax) Article 478. Any person who has been subjected to the imposition of the cart tax may, when he considers that there is illegality or error involved in the imposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of the receipt of the tax bill (in cases where there the period for payment has beed divided, the day of the receipt of the tax bill for the first period). 2 In cases when the notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill under the same paragraph is delivered. In this case, if the the tax payer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill is delivered. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers retating the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the cart tax shall not be suspended oven when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of reqest of the persons concerned, that it is necessary to do so.

(Reminder relating to the Cart Tax) Article 479. If taxpayer has not made the full payment of the impositions of the local body relating to the cart tax by the final date of payment, tax official of city, town or village must issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of city, town or village shall specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village concerned. 3 In city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Cart Tax) Article 480. Tax official of city, town or village shall collect a fee, when he has issued a letter of reminder in accordance with the provisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Cart Tax) Article 481. In cases where person who has received a reminder as provided for in Article 479 has failed to make the full payment of the impositions of the local body relating to the cart tax by the date specified in the letter of reminder, or in cases where a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village shall take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for by the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the mayor of city, town or village within thirty days from the day of the action. 3 The decision of the city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of receipt. 4 The decision on objection shall be made in writing and shall be delivered with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has dissatisfaction with the decision may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 5 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend is ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Cart Tax) Article 482. If a taxpayer of the cart tax conceals, damages, or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency shall be liable to the penal servitude or fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine in the respective paragraph.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Cart Tax according to the National Tax Collection Law) Article 483. In the case of Article 481 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of city, town and village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the businesss or property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine in the same paragraph.

(Request for Hand-Over relating to the Cart Tax) Article 484. In cases where the taxpayer falls under any of the following items, tax official of city, town or village shall request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator, or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the cart tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Cart Tax) Article 485. In cases where tax official of city, town or village has issued a letter of reminder'he shall collect, if the cart tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there exist inevitable circumstances, such as suspension of traffic, for the failure in making the payment of the impositions of local bodies by the final dete of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

Section 5 Electricity and Gas Tax

(Taxpayers, etc. of the Electricity and Gas Tax) Article 486. The electricity and gas tax shall be imposed, for electricity or gas, with charges as the taxable basis, by the city, town or village where the place of consumption is located, on its consumers. 2 The charges mentioned in the preceding paragraph shall be the amount of money payable, under name of basic charge or any other name whatsoever, by the consumers of electricity or gas for its consumption to the electricity or gas entrepreneurs.

(Persons Considered as Consumers of Electricity or Gas) Article 487. In cases where the manager of collective housing, apartments, or offices for rent, and other persons who let a whole or a part of houses to other persons make electricity or gas supplied by electricity or gas entrepreneurs available to the lessees of a whole or a part of the houses, such electricity or gas shall be considered as consumed by the lessors. 2 In cases where electricity or gas entrepreneurs make electricity or gas available to other persons free of charges, such electricity or gas shall be considered as consumed by the electricity or gas entrepreneurs. 3 In cases where persons who are not electricity entrepreneurs and independently generate electricity (hereinafter referred to as the "independent generators" ) make electricity so generated available to other persons who are not electricity entrepreneurs, such electricity shall be considered as consumed by the independent generators.

(Exception to Taxable Basis of the Electricity and Gas Tax) Article 488. The taxable basis of the electricity and gas tax in the cases mentioned in paragraph 2 and paragraph 3 of the preceding Article and in cases where electricity or gas entrepreneurs or the independent generators consume for themselves electricity or gas they have generated or produced shall be such charges as may be ordinarily payable by other consumers, if such electricity or gas is supplied to them.

(Scope of Exemption from the Electricity and Gas Tax) Article 489. The electricity and gas tax shall not be imposed on electricity used directly for business purposes by those persons who are engaged in the production of the following products or persons who are engaged in mining of minerals or placer mining listed below, at the place of their work or the place of operation: (1) Coal; (2) pig-iron, steel ingot, steel materials, metalic compound iron, cast and forged steel and forgeable and castable steel; (3) Gold ore, alluvial gold ore, and gold bullion; (4) Copper; (5) Lead; (6) Tin; (7) Zinc; (8) Aluminium; (9) Artificial electrodes, electric brushes and plumbago powder; (10) Caustic soda (limited to those made under electrolysis method); (11) Electric salt manufacture (limited to salt manufacture under permission provided for by the Salt Monopoly Law (Law No.112 of 1949); (12) Ammonium sulphate, ammonium nitrate, ammonium chloride, urea, nitrolime, superphosphate of lime, bi-superphosphate of lime and smelted phosphorous fertilizer (including chemical fertilizer); (13) Carbide; (14) Grinding materials; (15) Potassium salt (limited only to those electrolyzed), and phosphorus and phosphorous compound; (16) Oxygen and hydrogen (limited only to those derived through the airseparation-process and the water-electrolizing-process). 2 Electricity and gas tax shall not be imposed against the electricity directly used for electric power generation.

(Rate of Electricity and Gas Tax) Article 490. The rate of the electricity and gas tax shall be ten percent.

(Method of Collection of the Electricity and Gas Tax) Article 491. For the collection of the electricity and gas tax, city, town or village shall adopt the method of special collection, unless the method of ordinary collection is adopted in cases where electricity or gas entrepreneurs make electricity or gas available to other persons free of charge or where they consume it for themselves or where otherwise there exists special necessity.

(Tax Officials's Powers of Questioning and Examination relating to the Electricity and Gas Tax) Article 492. If necessary for investigation relating to the imposition and collection of the electrity and gas tax, tax official of city, town or village may question the persons listed below or examine books, papers and other articles relating to the business of the persons listed in item (1) to item (3) inclusive: (1) Special collectors; (2) Taxpayers or those persons who are considered as obligated to pay taxes; (3) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding two items; (4) Persons, other than those listed in the preceding three items, who are considered as immediately concerned with the imposition and collection of the electricity and gas tax involved. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the electricity and gas tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 509 paragraph 1. 4 The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Electricity and Gas Tax) Article 493. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answer to the questions of tax official which are provided for in the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Postponement of the Final Date of Payment of Electricity and Gas Tax) Article 494. The mayor of city, town or village may postpone the final date for payment for those special collectors or taxpayers of electricity and gas tax who are under special circumstances in accordance with the provisions of the by-law of the city, town or village concerned. However, the period of postponement for the special collectors may not exceed thirty days.

(Method of Special Collection of Electricity and Gas Tax) Article 495. In cases where the electricity and gas tax is to be collected by means of special collection, the electricity or gas entrepreneurs or other persons who have the facilities of collection shall be designated as special collectors by the by-law of the city, town or village concerned and shall be caused to collect it. 2 The special collector mentioned in the preceding paragraph shall be obligated to submit to the mayor of city, town or village concerned a return of delivery stating therein the basis and amount of the electricity and gas tax they shall collect and such other particulars as may be provided for by the by-law of the city, town or village concerned and to deliver the city, town or village concerned the payable, collections, not later than the final date of payment fixed by that by-law. 3 With respect to the amount corresponding to the tax amount which the payer of the electricity and gas tax did not pay to the special collector out of the payable collections delivered in accordance with the provision of the preceding paragraph, the special collector shall have the right of demanding compensation to the taxpayers. 4 In cases where the special collector has filed a suit with the court on the basis of the right of demanding compensation, tax official of city, town or village shall produce the testimony and, besides this, give, the necessary assistance excepting where the official secret is involved.

(Revision and Determination relating to the Electricity and Gas Tax) Article 496. Mayor of city, town or village may, in cases where the returns of delivery mentioned in paragraph 2 of the preceding Article, have been filed and when the amount of the taxable basis or the amount of tax stated in the said return is at variance with the amount assessed by his investigation, revise it. 2 The mayor of city, town or village may, in cases where the special collector has failed to file the return of delivery of the preceding paragraph, determine, by his investigation, the amount of the taxable basis and the amount of tax to be returned. 3 The mayor of city, town or village may, only in cases where he has found that the amount of the taxable basis or the amount of tax as revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the above amount is too low and that the fact that it is too low is due to a fraud or other wrongful act on the part of the special collector, revise it by his investigation. 4 The mayor of city, town or village shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify it to the special collector without delay.

(Collection of Shortage of the Electricity and Gas Tax and the Arrearage Charge on Such Shortage) Article 497. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article if there is a shortage of the tax (meaning the shortage of the payable collections as revised or the amount of the payable collections as determined;hereinafter the same with respect to electricity and gas tax), tax official of city, town and village shall collect it by fixing the day after the lapse of one month from the day of the notification mentioned in paragraph 4 of same Article as the final date of payment. 2 In the case mentioned in the preceding paragraph, collection shall be made by adding to the amount of the shortage, in case it is one hundred yen or more, an arrearage charge equivalent to the amount computed by multiplying the shortage of the tax by the rate of four sen per day for one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment under Article 494 paragraph 2 (in cases where postponement of the final date has been made in accordance with the provision of Article 494, the final date as postponed;hereinafter the same with respect to the electricity and gas tax) to the day of payment. However, this shall not be collected in cases where the amount of the arrearage charge is less than ten yen. 3 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when it is recognized that there exists an inevitable cause for the special collector having received the revision or determination under the provision of paragraph 1 or paragraph 2 of the preceding Article.

(Negligence Additional Money or Non-Filing Additional Money of the Payable Collections relating to the Electricity and Gas Tax) Article 498. In cases where the returns of delivery have been filed by the final date of filing of those returns, when the revision as provided for in Article 496 paragraph 1 or paragraph 3 has been made, the mayor of city, town or village shall, when he considers that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned prior to revision, collect, if such amount is more than two thousand yen, negligence additional money equivalent to a sum computed by multiplying the amount of shortage by five percent due to the revision concerned. 2 In the cases falling under any of the following items, the mayor of city, town or village shall, when it is recognized that there exists no justifiable reason for the failure of filing the return of delivery by the final date of filing in the case of item (1), for the failure of filing the return of delivery by the final date of filing and for the mistake in the amount of taxable basis or the tax amount in the return of delivery prior to revision in the case of item (2), for the failure of filing the return of delivery by the final date of filing in the case off item (3) or (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the non-filing additional money equivalent to the sum which shall be computed by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not less than two months, twenty percent if it is more than two months and not less than three months, and twenty-five percent if it is more than three months. However, in cases where the amount of non-filing additional money is less than one hundred yen, this shall not be collected: (1) In cases where the return of delivery has been filed after the final date of filing, with respect to the tax amount relating to the return concerned, and for the period ranging from the day following the final date to the date of filing of the return concerned; (2) In the case falling under the provision of the preceding item, when the revision as provided for in Article 496 paragraph 1 or paragraph 3 has been made, with respect to the amount of shortage due to the revision concerned, and for the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 496 paragraph 2 has been made, with respect to the shortage amount due to the determination concerned and the period from the day following the final date of filing of return of delivery to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the case falling under the provision of the preceding item, when the revision as provided for in Article 496 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period ranging from the day following the final date of filing of the return of delivery to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return of delivery has been submitted after the final date of its filing, when the submitting is not made foreseeing that the amount of the electricity and gas tax payable by the special collector concerned should be determined on the basis of the investigation of the mayor of city, town or village, the mayor of city, town or village shall deduct the amount corresponding to the amount, obtained by multiplying five percent by the tax amount as returned by the return of delivery concerned, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the mayor of city, town or village has determined the negligence additional money to be collected in accordance with the provisions of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector without delay.

(Heavy Additional Money of the Payable Collections relating to the Electricity and Gas Tax) Article 499. In the case falling under the provision of paragraph 1 of the preceding Article, when the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the return of delivery on the basis of the fact so concealed or misrepresented, the mayor of city, town or village shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect, if the shortage amount due to the revision which should be the basis of the computation of the negligence additional money is more than two hundred yen;the heavy additional money equivalent to the sum computed by multiplying fifty percent by the shortage amount. 2 In the case falling under the provision of paragraph 2 of the preceding Article, if there exists any of causes falling under any one of following items, the mayor of city, town or village shall collect, if the tax amount to be made the basis of computation is more than two hundred yen, the heavy additional money equivalent to the sum computed by multiplying fifty percent by the tax amount in addition to the non-filing additional money mentioned in the same paragraph: (1) In the case falling under the provision of paragraph 2 item (1) of the preceding Article, the fact that the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and has not filed the return of delivery by the final date of its filing on the pretext of the facts so concealed or misrepresented; (2) In the case falling under the provision of paragraph 2 item (2) of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of the taxable basis, and he has filed the return of delivery on the basis of the facts so concealed or misrepresented; (3) In the case falling under the provision of paragraph 2 item (3) or item (4) of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis, and has not filed the return of delivery by the final date of filing of the return of delivery on the pretext of the facts so concealed or misrepresented. 3 In the case falling under the provision of the preceding paragraph, the mayor of city, town or village shall not collect the heavy additional money computed on the basis of the tax amount as returned by the return of delivery concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of delivery. 4 The mayor of city, town or village shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector without delay.

(Method of Ordinary Collection of the Electricity and Gas Tax) Article 500. In cases where the electricity and gas tax is to be collected by means of ordinary collection, the tax bill to be delivered to the taxpayers shall be delivered to the taxpayers by the day ten days before the final date of payment.

(Obligation to File Return or Report relating to Imposition and Collection of the Electricity and Gas Tax) Article 501. The taxpayer of the electricity and gas tax shall file returns or reports on matters provided for by the by-law of the city, town or village concerned in regard to the imposition and collection of the electricity and gas tax in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. of the Electricity and Gas Tax) Article 502. A person who has filed a false return or report on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding thirty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failue to File Return on the Electricity and Gas Tax) Article 503. City, town or village may make provisions, by the by-law of the city, town or village concerned, to the effect that when the payer of the electricity and gas tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 501, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any peason who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Arrearage Charge on the Electricity and Gas Tax Paid by Return or Delivery after the Final Date of Payment) Article 504. The special collector or taxpayer of the electricity and gas tax shall, in cases where he pays the tax after the final date of payment (in cases where the period of the tax payment is postponed in accordance with the provision of Article 494, the final date for payment so postponed;hereinafter the same with respect to the electricity and gas tax) make payment, in case the tax amount concerned is one hundred yen or more, by adding threreto the amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment to the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer or special collector in paying or delivering the tax by the final date for payment.

(Offense relating to Evasion of the Electricity and Gas Tax) Article 505. Any special collector who has failed to deliver in whole or in part the payable collections which he shall collect and deliver in accordance with the provision of Article 495 paragraph 2 by means of a fraud or other wrongful act, shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both. 2 Any person who has evaded the electricity and gas tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both. 3 In cases where the amount which has not been delivered mentioned in paragraph 1 or the amount of the evasion mentioned in the preceding paragraph exceeds five hundred thousand yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of five hundred thousand yen but less than the amount of the tax evaded, according to circumstances, regardless of the provision of the same paragraph. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63 and Article 68 of the Criminal Code shall not apply. However, the above provision shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 5 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 or 2 in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Remedies for Illegality or Error Involved in Revision, Determination, or Determination of Amount of Negligence Additional Money, Non-Filing Additional Money or Heavy Additional Money or Imposition of the Electricity and Gas Tax) Article 506. A person who has received the notification of revision, determination, or determination of the amount of negligence additional money, nonfiling additional money or heavy additional money in accordance with the provision of Article 496 paragraph 4, Article 498 paragraph 4 or Article 499 paragraph 4, or has been subjected to imposition of the electricity and gas tax may, when he considers that there is illegality or error involved in such revision or determination, or determination of amount of negligence additional money, non-filing additional money or heavy additional money or such imposition, filean appeal of objection with the mayor of city, town and village within thirty days from the day of the receipt of the notification or taxbill (or from the day of the receipt of the tax-bill for the first period if there are several periods for pay ment). 2 In cases where the notification or tax-bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the notification or tax bill is delivered under the same paragraph. In this case, if the special collector or taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day of its delivery. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and delivered, with the reason therefor stated therein, to the person who has filed it. 5 In cases where papers relating to the filing of objection are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any reason who has complaints against decision on objection may file a suit with the court. 7 The collection of impositions of local body relating to the electricity and gas tax shall not be suspended even when the objection as provided for in paragraph 1 or suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Reminder relating to the Electricity and Gas Tax) Article 507. If a special collector or taxpayer of the electricity and gas tax has not made the full payment of the impositions of the local body relating to the electricity and gas tax by the final date of payment (in cases where the revision or determination has been rendered, the final date of payment for the amount of shortage;hereinafter the same with respect to the electricity and gas tax), tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of city, town or village shall specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village concerned. 3 In the city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Electricity and Gas Tax) Article 508. Tax official of city, town or village must collect a fee, when he has issued a letter of reminder in accordance with the provisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Electricity and Gas Tax) Article 509. If a person who has received a reminder as provided for in Article 507 has failed to make the full payment of the impositions of the local body relating to the electricity and gas tax by the date specified in the letter of reminder, or in case a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village shall take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for by the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the mayor of city, town or village within thirty days from the day of the action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 5 Any person who has complaints against the decision on objection may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Electricity and Gas Tax) Article 510. If a special collector or taxpayer of the electricity and gas tax conceals, damages or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a special collector or taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the special collector or taxpayer evade the action on delinquency he shall be liable to the penal servitude or a fine or both penal servitude and a fine in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the special collector or taxpayer or a third person having in possession the property of the special collector or taxpayer before the special collector or taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the special collector or taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Electricity and Gas Tax according to the National Tax Collection Law) Article 511. In the case of Article 509 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine in the same paragraph.

(Request for Hand-Over relating to the Electricity and Gas Tax) Article 512. In cases where the special collector or taxpayer falls under any of the following items, tax official of city, town or village shall request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator, or inheritor who has given limited recognition to hand over the impositions of the local body relating to the electricity and gas tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Electricity and Gas Tax) Article 513. In cases where tax official of city, town or village has issued a letter of reminder, he shall collect, if the payable collections relating to the electricity and gas tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the amount concerned by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure in making the payment of the payable collections or tax by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the amount of the payable collections or tax amount.

(Modified Application of the Anti-National Tax Evasion Law to Offense concerning the Electricity and Gas Tax) Article 514. With respect to the offense relating to the electricity and gas tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anti-National Tax Evasion Law shall apply mutatis mutandis.

Article 515. In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragraph 2 of Local Autonomy Law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax official of city designated with specified duties, by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of tax official of taxation office by the tax official designated, with specified duties, by the mayor of city, town or village. In this case, the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibilities of the taxation office, only in case the offense concerning the electricity and gas tax is discovered outside the area where the headman of ward office of the city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performes the responsibilities of the chief of taxation office.

Article 516. In the case of Article 514, the provisions of Article 11 and Article 12 of the Anti National Tax Evasion Law shall apply mutatis mutandis only to the investigation of the offenses concerning the electricity and gas tax of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and only in relation to the area of the city concerned.

Article 517. In the case of Article 514, any person who performs the responsibilities of tax official may investigate the case of offense relating to the electricity and gas tax outside the area of the city, town or village he is attached to.

Article 518. In the case of Article 514, the offense concerning the electricity and gas tax shall be interpreted as being the offense concerning the national tax other than indirect national tax.

Section 6 Mine Product Tax

(Taxpayers, etc. of the Mine Product Tax) Article 519. The mine product tax shall be imposed, for mining or placer mining enterprise, with the value of the product of mining or placer mining as the taxable basis, on the persons who operate mining or placer mining enterprise by the city, town or village where the place of work of the enterprise is located.

(Standard Rate of the Mine Product Tax) Article 520. The standard rate of mine product tax shall be one percent; provided that, even when levied in excess of the standard rate, it shall not exceed 1.2 percent.

(Date of Payment of the Mine Product Tax) Article 521. The period for payment of the mine product tax shall be fixed by the by-law of the city, town or village concerned.

(Payment by Self-Assessment of the Mime Product Tax) Article 522. The payer of the mine product tax shall file, not later than the date of payment mentioned in the preceding Article, a return in which the amount of the taxable basis and the amount of the tax during such a period as may be fixed by the by-law of the city, town or village concerned and other particulars as may be provided for by such by-law, are stated and at the same time shall pay the tax as returned.

(Obligation of Representatives, etc. of a Juridical Person to Sign or Seal) Article 523. On the return under the provision of the preceding Article, the representative of a juridical person (or all the representatives in cases where two or more persons represent the juridical person jointly) shall sign his name and put his seal. However, in cases where the representatives of a juridical person are two or more (excluding the case where two or more persons represent the juridical person jointly), such person out of the president, chief director, managing director, standing director and other persons, as presides over the business of the juridical person at the time of making out of the return, shall sign his name and put his seal. 2 In the return mentioned in the preceding paragraph, besides the representatives provided for in the same paragraph, the senior person responsible for the affairs concerning the accounting of the juridical person concerned at the time of making out of the return, out of the officers and personnel of the juridical person, shall sign his name and put his seal. Is this case, if the entries in the return are contrary to his opinion, he shall state such fact in the return. 3 The person who is obligated to sign his name and put his seal on the return in accordance with the provisions of the preceding two paragraphs shall, in the case of foreign juridical person, be the person responsible for management or operation of the property or business located in the enforcement area of this Law and the senior person responsible for affairs concerning the accounting related to the property or business concerned. In this case, the provisions of the latter part of the preceding paragraph shall also apply to the person responsible for management or operation of the property or business concerned. 4 The existence or non-existence of the sign or seal as provided for in the preceding three paragraphs shall not affect the validity of returning by the returns mentioned in paragraph 1.

(Offense relating to Violation of Obligation to Sign and Seal by Representative of a Juridical Person) Article 524. Any person who has violated the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article or person who has submitted a return in violation of these provisions when such return has been submitted shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. However, the person may be exempted from the penalty according to the circumstances.

(Tax Official's Powers of Questioning and Examination relating to the Mine Product Tax) Article 525. If necessary for investigation relating to the imposition and collection of the mine product tax, tax officials of city, town or village may question the persons listed below or examine books, papers and other articles relating to the business of the persons listed in item (1) or item (2): (1) Taxpayers or those persons who are considered as obligated to pay taxes; (2) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding item; (3) Persons other than those listed in the preceding two items, who are considered as directly concerned with the imposition and collection of the mine product tax concerned. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the mine product tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 541 paragraph 1. 4 The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, ect. relating to the Mine Product Tax) Article 526. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding twenty hundred thouseand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provision of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worder of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Mine Product Tax) Article 527. The payer of the mine product tax who has not his permanent residences, dwelling places, offices or places of work in the city, town or village to which he owes the obligation to pay tax, shall nominate from among persons residing within such an area as may be specified by the by-law of the city, town or village concerned, his respective tax managers to administer all matters relating to taxpayment and return them to the mayor of the city, town or village concerned. The same shall apply when the tax managers have been changed.

(Offense relating to False Return concerning the Tax Manager of the Mine Product Tax) Article 528. A person who has filed a false return concerning tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Return concerning the Tax Manager) Article 529. The city, town or village may establish provisions, by the by-law of the city, town or village concerned, to the effect that when the payer of the mine product tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 527, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Offense relating to Evasion of the Mine Product Tax) Article 530. Any person who has evaded the mine product tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding three years or a fine not exceeding five million yen or to both. 2 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds five million yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of five million yen but less than the amount of the tax evaded, according to circumstances, regardless of the provision of the same paragraph. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or the property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Final Date for Payment relating to the Mine Product Tax) Article 531. The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, postpone the final date for payment for those taxpayers of the mine product tax who are under special circumstances.

(Reduction and Exemption of the Mine Product Tax) Article 532. The mayor of city town or village may, with the decision by each assembly, concerned reduce or exempt the mine product tax in cases where natural disasters or special circumstances exist.

(Revision and Determination concerning the Mine Product Tax) Article 533. The mayor of city, town or village may, in cases where the returns as provided for in Article 522 have been filed and when the amount of the taxable basis or of the tax thereby returned is at variance with the amount assessed by his investigation, revise it. 2 The mayor of city, town or village may, in cases where the special collector has failed to file the returns of the preceding paragraph, determine by his investigation the amount of the taxable basis and of the tax to be returned. 3 The mayor of city, town or village may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs are too high or too low and the fact of its being too low is due to fraud or other wrongful act on the part of the taxpayer, revise it by his investigation. 4 The mayor of city, town or village shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the taxpayer without delay.

(Collection of Shortage Amount of the Mine Product Tax and the Arrearage Charge on Such Shortage) Article 534. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the tax amount due to revision or the amount of the tax as determined;hereinafter the same with respect to mine product tax) is one hundred yen or more, tax official of city, town or village shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article. 2 In the case mentioned in the preceding paragraph, collection shall be made of the shortage amount plus an arrearage charge equivalent to the amount computed by multiplying the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) by the shortage amount if the tax amount concerned is more than one hundred yen, in proportion to the period from the day following the final date of payment provided for in Article 521 (in cases where the postponement of the final date for payment has been made in accordance with the provision of Article 531, the final date of payment so postponed;hereinafter the same with respect to the mine product tax) to the day of payment. However, in cases where the amount of arrearage charge is less than ten yen, this shall not be collected. 3 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the taxpayer having been given the revision or determination under the provision of paragraph 1 or paragraph 2 of the preceding Article.

(Arrearage Charge on the Mine Product Tax Paid by Self-Assessment after the Final Date of Payment) Article 535. The taxpayer of the mine produc tax shall, in cases where he makes payment of the tax after the final date of payment provided for in Article 521, make payment by adding thereto amount of the arrearage charge equivalent to the amount computed by multiplying the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) by the tax amount, if the tax amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment provided for in the same paragraph to the day of payment. However, this shall not apply in cases where the amount of the arrearage charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer in paying the tax by the final date of payment as provided for in Article 521.

(Negligence Additional Money or Non-Filing Additional Money of the Mine Product Tax) Article 536. In cases where the return has been filed by the final date of filing of the return, when the revision as provided for in Article 533 paragraph 1 or paragraph 3 has been made, the mayor of city, town or village shall, when he considers that there is no justifiable reason for the existence of a mistake in the amount of taxable able basis or tax amount as returned prior to revision, collect, if such amount is more than two thousand yen, negligence additional money equivalent to the sum computed by multiplying the amount of shortage due to the revision concerned by the five percent. 2 In the case falling under any of the following items, the mayor of city, town or village shall, when it is recognized that there exists no justifiable reason for the failure of filing the return by the final date of filing in the case of item (1), for the failure of filing the return by the final date of filing and for the mistake in the amount of taxable basis or the tax amount in the return prior to revision in the case of item (2), for the failure of filing the return by the final date of filing in the case of item (3) or (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the non-filing additional money equivalent to the sum which shall be computed by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than three months, of the amount mentioned in each item. However, in cases where the amount of non-filing additional money is less than one hundred yen, this shall not be collected: (1) In cases where the return has been filed after the final date of filing, with respect to the tax amount relating to the return concerned, and for the period from the day following the final date to the date of filing of the return concerned; (2) In the case falling under the provision of the preceding item, when the revision as provided for in Article 533 paragraph 1 or paragraph 3 has been made, with respect to the amount of shortage due to the revision concerned, and for the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 533 paragraph 2 has been made, with respect to the shortage amount due to the determination concerned and the period from the day following the final date of filing of return to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the case falling under the provision of the preceding item, when the revision as provided for in Article 533 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period from the day following the final date of filing of the return to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return has been submitted after the final date of its filing, when the submitting is not made foreseeing that the amount of the mine product tax relating to the taxpayer concerned should be determined on the basis of the investigation of the mayor of city, town or village, the mayor of city, town or village shall deduct the amount corresponding to the amount, obtained by multiplying five percent by the tax amount as returned by the return concerned, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the mayor of city, town or village has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the taxpayer without delay.

(Heavy Additional Money of the Mine Product Tax) Article 537. In the cases falling under the provision of paragraph 1 of the preceding Article, when the taxpayer has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the return on the basis of the fact so concealed or misrepresented, the mayor of city, town or village shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect, if the shortage amount due to the revision which should be the basis of the computation of the negligence additional money is more than two hundred yen, the heavy additional money equivalent to the sum computed by multiplying the shortage amount by fifty percent. 2 In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of the following items, the mayor of city, town or village shall collect, if the tax amount made as the basis of computation is more than two hundred yen, the heavy additional money equivalent to the sum computed by multiplying by fifty percent the tax amount in addition to the nonfiling additional money mentioned in the same paragraph: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, the fact that the taxpayer has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and has not filed the return by the final date of its filing on the pretext of the facts so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, the fact that a taxpayer has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of the taxable basis, and he has filed the return on the basis of the facts so concealed or misrepresented; (3) In the cases falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, the fact that the taxpayer has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis, and have not filed the return by the final date of filing of the return on the pretext of the facts so concealed or misrepresented. 3 In the case falling under the provision of the preceding paragraph, the mayor of city, town or village shall not collect the heavy additional money computed on the basis of the tax amount returned by the return concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return. 4 The mayor of city, town or village shall, when he has determined the amount of heavy additonal money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the taxpayer without delay.

(Remedies for Illegality or Error Involved in Revision or Determination, or Determination of Amount of Negligence Additional Money, Non-Filing Additional Money or Heavy Additional Money concerning the Mine Product Tax) Article 538. A person who has received the notification of revision of determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 533 paragraph 4 or Article 536 paragraph 4, or paragraph 4 of the preceding Article may, when he considers that there is illegality or error involved in such revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an appeal of objection with the mayor of city, town or village within thirty days from the day of the receipt of the notification. 2 In cases where the notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the notification under the same paragraph is delivered. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill is delivered. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the days of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection are sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the mine product tax shall not be suspended even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Mine Product Tax) Article 539. If taxpayer of the mine product tax has not made full payment of the impositions of the local body relating to the mine product tax by the final date of payment (in cases where the revision or determination has been made, the final date of payment for the amount of shortage;hereinafter the same with respect to the mine product tax), tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of city, town or village shall specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village concerned. 3 In city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Mine Product Tax) Article 540. Tax official of city, town or village shall collect a fee, when he has issued letter of reminder, in accordance with the provisions of the by-law of the city, town or village cencerned.

(Action on Delinquency relating to the Mine Product Tax) Article 541. If a person who has received a reminder as provided for in Article 539 has failed to make the full payment of the mine product tax by the date specified in the letter of reminder, or in case a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village shall take action, within such period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the mayor of city, town or village within thirty days from the day of the action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of its receipt. 4 Decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Mine Product Tax) Article 542. If a taxpayer of the mine product tax conceals, damages, or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency he shall be liable to the penal servitude or fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has been executed. 4 If representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Mine Product Tax according to the National Tax Collection Law) Article 543. In the case of Article 541 paragraph 1, a person who has refused, obstructed or evaded the examination for the tax official of city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but als the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Request for Hand-Over relating to the Mine Product Tax) Article 544. In cases where the taxpayer falls under any of the following items, tax official of city, town or village must request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator, or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the mine product tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given limited recognition.

(Additional Arrearage Charge on the Mine Product Tax) Article 545. When tax official of city, town or village has issued a letter of reminder, he shall collect, in case mine product tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax by the final date of payment. 2 The amount of the additional arrearage charge as, provided for in the preceding paragraph shall not exceed five percent of the tax amount.

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to Offense concerning the Mine Product Tax) Article 546. With respect to the offense relating to the mine product tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anti-National Tax Evasion Law shall apply mutatis mutandis.

Article 547. In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax official of city designated, with specified duties, by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of tax official of taxation offices by the tax official designated, with specified duties, by the mayor of city, town or village. However, in this case, the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibilities of the chief of the taxation office, only in case the offense concerning the mine product tax is discoverd in the area outside of the jurisdiction where the headman of office of a ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performs the responsibilities of the chief of taxation office.

Article 548. In the case of Article 546, the provisions of Article 11 and Article 12 of the Anti-National Tax Evasion Law shall apply only to the investigation of the offense concerning the mine product tax of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and only in relation to the area of the city concerned.

Article 549. In the case of Article 546, any person who performs the responsibilities of tax official may investigate the case of offense relating to the mine product tax outside the area of the city, town or village he is attached to.

Article 550. In the case of Article 546, the offense concerning the mine product tax shall be interpreted as being the offense concerning the national tax other than indirect national tax.

Section 7 Timber Trade Tax

(Taxpayers, etc. of the Timber Trade Tax) Article 551. The timber trade tax shall be imposed, for the acquisition of raw timber, only once in regard to the same raw timber, by the city, town or village where it is produced, on the person who acquires it and who shall be specified by the by-law of the city, town or village concerned, with the price of raw timber as the taxable basis. 2 In cases where no person has acquired raw timber after the felling of a standing tree by such a time as may be fixed by the by-law of the city, town or village concerned, the provision of the preceding paragraph shall apply, by considering the felling of a standing tree as an acquisition of raw timber, and the owner of the standing tree as the person who has acquired raw timber. In this case, the price which is the taxable basis of the timber trade tax shall be the price of the raw timber at the time when the owner of the standing tree is deemed to be the person who has acquired the raw timber.

(Standard Rate of the Timber Trade Tax) Article 552. The standard rate of the timber trade tax shall be five percent. However, even in cases where it is imposed in excess of the standard rate, the rate shall not exceed six percent.

(Method of Collection of the Timber Trade Tax) Article 553. The collection of the timber trade tax shall be made by means of special collection or collection by stamps in accordance with the provisions of the by-law of the city, town or village concerned. However, in the case mentioned in Article 551 paragraph 2, it may be collected by means of payment by self-assessment.

(Method of Special Collection of Timber Trade Tax) Article 554. In cases where the timber trade tax is to be collected by way of special collection, the owner of standing trees or other person who has the facilitities of collection shall be designated as special collector by the by-law of the city, town or village concerned and shall be caused to collect it. 2 The special collector mentioned in the preceding paragraph shall be obligated to submit to the mayor of the city, town or village concerned a return of delivery stating the taxable basis and amount of the timber trade tax which he shall collect and such other particulars as may be provided for by the by-law of the city, town or village concerned and to deliver the payable collections to the city, town or village concerned, not later than the final date of payment fixed by that by-law. 3 With respect to the amount, out of the payable collections delivered in accordance with the provision of the preceding paragraph, corresponding to the tax amount which the taxpayer of the timber trade tax did not pay to the special collector, the special collector concerned shall have the right of demanding the compensation from the taxpayer. 4 In the case mentioned in the preceding paragraph, when the special collector has filed a suit with the court on the basis of the right of demanding compensation as provided for in the preceding paragraph, the tax official of the city, town or village shall produce testimony and give other necessary assistance, excepting the case where the official secret is involved.

(Procedure of the Payment by Self-Assessment of the Timber Trade Tax) Article 555. The person who is liable to pay the timber trade tax by self-assessment in accordance with the provision of the proviso to paragraph 1 of Article 553 shall be obligated to submit, by the final date of payment as determined by the by-law of the city, town or village concerned, to the mayor of city, town or village a return in which the amount of the taxable basis, the amount of tax for the period as provided for in the said by-law and other particulars as may be provided for by the said by-law, and at the same time shall pay such a tax as returned to the city, town or village concerned.

(Tax Official's Power of Questioning and Examination relating to the Timber Trade Tax) Article 556. If necessary for investigation relating to the imposition and collection of the timber trade tax, tax official of city, town or village may question the persons listed below or examine books, papers and other articles relating to the business of the persons falling under the item (1) to item (3) inclusive: (1) Special collectors; (2) Taxpayers or those persons who are considered as obligated to pay taxes; (3) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding two items; (4) The persons other than those enumerated in the preceding three items, who are considered as immediately concerned with the imposition and collection of the timber trade tax involved. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the timber trade tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 572 paragraph 1. 4 The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Timber Trade Tax) Article 557. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has refused to answer, or given false answers to the question of tax official which is provided for in the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual peron shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Timber Trade Tax) Article 558. In cases where special collector or taxpayer who is obligated to make payment by self-assesment has not his permanent residence, dwelling place, office or place of work in the city, town or village to which he owes the obligation to deliver or pay taxes, he shall nominate from among persons residing within such an area as may be specified by the by-law of the city, town or village concerned, his tax managers to administer all matters relating to tax payment and return them to the mayor of the city, town or village. The same shall apply when the tax managers have been changed.

(Offense relating to False Return concerning the Tax Managers of the Timber Trade Tax) Article 559. A person who has filed false return in regard to the tax manager to be returned in accordance with the provision of the preceding Artiele shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure of Return relating to Tax Managers of the Timber Trade Tax) Article 560. City, town or village may establish provisions, by the by-law of the city, town or village concerned, to the effect that in cases where taxpayer has bailed, without justifiable reason, to file returns in regard to the tax manager to be returned in accordance with the provision of Article 558, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a non criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of the city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of the city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(offense relating to Evasion of the Timber Trade Tax) Article 561. A special collector who has failed to deliver the payable collections relating to the timber trade tax in whole or in part which is to be collected and to be paid in accordance with the provision of Article 554 paragraph 2 shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen, or to both. 2 A person who has evaded the tax in whole or in part to be paid in accordance with the provision of Article 555 by means of fraud or other wrongful acts, shall be liable to penal servitude not more than three years or a fine or a minor fine not more than one million yen or to both. 3 In cases where the amount which has not been delivered mentioned in paragraph 1 or the amount evaded mentioned in the preceding paragraph exceeds one million yen, the amount of the fine mentioned in the respective paragraphs concerned may be an amount in excess of one million yen but less than the amount which has not been delivered or the amount evaded, according to circumstances, regardless of the provision of the respective paragraphs concerned. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;however, the above provision shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 5 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 or paragraph 2 in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Final Date of Payment relating to the Timber Trade Tax) Article 562. The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, postpone the final date of payment for those special collectors or taxpayers who are under special circumstances. However, the postponement of the final date of payment for special collectors shall not exceed thirty days.

(Reduction and Exemption of the Timber Trade Tax) Article 563. The mayor of city, town or village may, with the decision by the assembly concerned, reduce or exempt the timber trade tax in cases where natural disasters or special circumstances exist, only with respect to the persons who are considered as requiring the reduction of timber trade tax. However, this shall not apply to the special collector.

(Revision and Determination concerning the Timber Trade Tax) Article 564. The mayor of city, town or village may, in cases where the return of delivery as provided for in Article 554 paragraph 2 or the returns as provided for in Article 555 (hereinafter referred to as "return" with respect to the timber trade tax) has been filed and when the amount of the taxable basis or of the tax as returned for delivery or returned is at variance with the amount assessed by his investigation, revise it. 2 The mayor of city, town or village may in cases wheae the special collector or taxpayer has failed to file the returns, determine by his investigation the amount of the taxable basis and of the tax to be returned for delivery or returned. 3 The mayor of city, town or village may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too low and that the fact of its being too low is due to fraud or other wrongful act on the part of the special collector or taxpayer, revise it by his investigation. 4 The mayor of city, town or village shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the special collector or taxpayer without delay.

(Collection of Shortage Amount of the Timber Trade Tax and the Arrearage Charge on such Shortage) Article 565. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the payable amount or tax amount due to revision or the amount of the payable amount or tax amount as determined;hereinafter the same with respect to the timber trade tax) is one hundred yen or more, tax officials of city, town or village shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article. 2 In the cases mentioned in the preceding paragraph, the collections shall be made by adding to the amount of the shortage an arrearage charge equivalent to the sum computed at the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) of the shortage during the period from the day following the final date of payment provided for in Article 554 paragraph 2, Article 555 (in the case of the postponement prescribed in the Article 562 having taken place, it shall be the final date of payment referred to therein;hereinafter the same with respect to the timber trade tax) to the final date of payment provided for in the preceding paragraph (or to the day of payment if it is made before the final date of payment). However, when the amount of the arrearage charge in those cases is less than ten yen, this shall not be collected. 3 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the special collector or taxpayer having been given the revision or determination under the provision of paragraph 1 or paragraph 2 of the preceding Article.

(Arrearage Charge on Timber Trade Tax Paid by Returning or Self-Assessment after the Final Date of Payment) Article 566. The special collector or the taxpayer of the timber trade tax shall, in cases where he makes delivery of the payable collections or he makes payment of the tax after the final date of payment provided for in Article 554 paragraph 2, or Article 555, make delivery or payment by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the payable collections or tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) if it is one hundred yen or more, in proportion to the period from the day following the final date of payment provided for in the same paragraph to the day of delivery or payment. However, this shall not be collected in cases where the amount of the arrear age charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the special collector or taxpayer to deliver the payable collections or to pay the tax by the final date of payment as provided for in Article 554 paragraph 2 or Article 555.

(Negligence Additional Money or Non-Filing Additional Money of the Payable Collections relating to the Timber Trade Tax) Article 567. In cases where the returns have been filed by the final date of filing of returns, when the revision as provided for in Article 564 paragraph 1 or paragraph 3 has been made, the mayor of city, town or village shall, when he consider that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned by the return of delivery or the return prior to revision concerned, collect, if the amount of shortage due to the revision concerned is more than two thousand yen, negligence additional money equivalent to a sum computed by multiplying the amount of shortage by five percent. 2 In the cases falling under any of the following items, the mayor of city, town or village shall, when it is recognized that there exists no justifiable reason for the failure of filing the return by the final date of filing in the case of item (1), for the failure of filing the return by the final date of filing and for the mistake in the amount of taxable basis or the tax amount as returned by the return of delivery or the return prior to revision in the case of item (2), for the failure of filing the return by the final date of filing in the case of item (3) or item (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the non-filing additional money equivalent to the sum which shall be computed by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than three months, of the amount mentioned in each item. However, in case where the amount of non-filing additional money is less than one hundred yen, this shall not be collected: (1) In cases where the returns has been filed after the final date of filing, with respect to the tax amount returned by the return of delivery or the return concerned, and for the period from the day following the final date to the date of filing of the return concerned; (2) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 564 paragraph 1 or paragraph 3 has been made, with respect to the amount of shortage due to the, revision concerned, and for the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 564 paragraph 2 has been made, with respect to the shortage amount glue to the determination concerned and for the period from the day following the final date of filing of return to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the cases falling under the provision of preceding item, when the revision as provided for in Article 564 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and for the period from the day following the final date of filing of the return to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return has deen filed after the final date of its filing, when the filing is not made foreseeing that the amount of the timber trade tax relating to the special collector or taxpayer concerned should be determined on the basis of the investigation of the mayor of city, town or village, the mayor of city, town or village shall deduct the amount corresponding to the amount obtained by multiplying the tax amount as returned by the return of delivery or the return concerned by five percent, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the mayor of city, town or village has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector or taxpayer without delay.

(Heavy Additional Money of the Payable Collections relating to the Timber Trade Tax) Article 568. In the cases falling under the provison of paragraph 1 of the preceding Article, when the special collector or taxpayer has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the return on the basis of the fact so concealed or misrepresented, the mayor city, town or village shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect, if the shortage amount due to the revision which should be the basis of its computation is more than two hundred yen, the heavy additional money equivalent to the sum computed by multiplying the shortage amount by fifty percent. 2 In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of the following items, the mayor of city, town or village shall collect, if the tax amount which was taken as the basis of the computation is two hundred yen or more, the heavy additional money equivalent to the sum computed by multiplying the tax amount by fifty percent in addition to the non-filing additional money mentioned in the same paragraph: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, the fact that the special collector or taxpayer has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and have not filed the return by the final date of its filing on the pretext of the facts so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, the fact that the special collector or taxpayer has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of the taxable basis, and he has filed the return on the basis of the facts so concealed or misrepresented; (3) In the cases falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, the fact that special collector or taxpayer has concealed or misrepresented in whole or in part the facts to constitute the basis for the computation of the amount of taxable basis, and has not filed the return of payment by the filing of the return on the pretext of the facts so concealed or misrepresented. 3 In the cases falling under the provision of preceding paragraph, the mayor of city, town or village shall not collect the heavy additional money computed on the basis of the tax amount as returned by the return of delivery or the return concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of payment. 4 The mayor of city, town or village shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector or taxpayer without delay.

(Remedies for Illegality or Error Involved in Revision or Determination, or Determination of Amount of Negligence Additional Money, Non-filing Additional Money or Heavy Additional Money concerning the Timber Trade Tax) Article 569. A person who has received the notification of revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 564 paragraph 4 or Article 567 paragraph 4 or paragraph 4 of the preceding Article may, when he considers that there is illegality or error involved in such revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an appeal of objection with the mayor or city, town or village within thirty days from the day of the receipt of the notification. 2 In cases where the notification as provided for in paragraph 1 has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day of its arrival, In this case, if the taxpayer or special collector is able to prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and delivered, with the reasons therefor stated therein, to the person who has filed it. 5 When the papers relating to the filing of objection are mailed, the period required for the transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collections of local body relating to the timber trade tax shall not be suspended even when the objection as provided for in paragraph 1 or the suit as provided for in the preceding paragraph has been filed. However, the mayor of the city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Reminder relating to the Timber Trade Tax) Article 570. If a special collector or taxpayer has not made the full payment of the impositions of the local body relating to the timder trade tax by the final date of payment (in cases where the revising or determination has been made, the final date of payment of the amount of shortage;hereinafter the same with respect to the timber trade tax), tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of city, town or village shall specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village concerned. 3 In city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Timber Trade Tax) Article 571. Tax official of city, town or village shall collect a fee, when he has issued a letter of reminder, in accordance with the provisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Timber Trade Tax) Article 572. If a person who has received a reminder as provided for in Article 570 has failed to make the full payment of the impositions of the local body relating to the timber trade tax by the date specified in the letter of reminder, or in case a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village shall take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the mayor of city, town or village within thirty days from the day of its receipt. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of action. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the action shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Timber Trade Tax) Article 573. If a special collector or taxpayer of the timber trade tax conceals, damages, or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to the action on delinquency, or if he is sudjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a special collector or taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the special collector or taxpayer evade the action on delinquency he shall be liable to penal servitude or a fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the special collector, taxpayer ar a third person having in possession the property of the special collector or taxpayer before the special collector or taxpayer is subjected to the action on delinquency shall be liable to penal survitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the special collector, taxpayer a third person having in possession the property of the special collector or taxpayer after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of the fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Timder Trade Tax according to the National Tax Collection Law) Article 574. In the case of Article 572 paragraph 1, a person who has refused, obstructed or evaded the examination of the the tax official of city, town or village conducted according to the provisions of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of the fine in the same paragraph.

(Request for Hand-Over relating to the Timber Trade Tax) Article 575. In cases where the taxpayer falls under any of the following items, tax official of city, two or village shall request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the timber trade tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Timber Trade Tax) Article 576. When tax official of city, town or village has a issued a letter of reminder, he shall collect, in case the amount of payable collection relating to the timber trade tax or the timber trade tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the amount by the rate of four sen per day one hundred yen (a fraction of one hundred yen shall be omitted, if any in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or the attachment of property. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the payable collections or tax amount by the final date of full payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the amount of the payable collections or the tax amount.

(Procedure of Collection of the Timber Trade Tax by Stamp) Article 577. In case the timber trade tax is collected by stamp, such collection shall be made by stamps issued by the city, town or village concerned. In this case, the city, town or village may cause the stamps to be pasted on papers or other articles which prove the occurrence of the obligation to pay the timber trade tax or may dispense with the stamps by affixing the receipt of the payment of cash equivalent to the amount of the denominations of the stamps. 2 When the taxpayers have pasted stamps, the city, town or village or special collector shall clearly cause them to be crossed out by means of the seal of the city, town or village concerned, or by means of the seal or signature of the special collector concerned, being put across those papers or other articles pasted with the stamps over the colors of the stamps. 3 The necessary matters concerning the disposition of the stamps mentioned in the preceding paragraph shall be fixed by the by-law of the city, town or village concerned.

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to Offense concerning the Timber Trade Tax) Article 578. With respect to the offense relating to the timber trade tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anti-National Tax Evasion Law shall apply mutatis mutandis.

Article 579. In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragragh 2 of the Local Autonomy Law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax official of city designated, with specified duties, by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of tax official of taxation office by the tax official designated, with specified duties, by the mayor of city, town or village. However, in this case the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibilities of the chief of the taxation office, only in case the offense concerning the timber trade tax is discovered in the area outside the jurisdiction where the head of office of a ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performs the responsibilities of the chief of taxation office.

Article 580. In the case of Article 578, the provisions of Article 11 and Article 12 of the Anti-National Tax Evasion Law shall apply mutatis mutandis only to the investigation of the offense concerning the timber trade tax of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and only in relation to the area of the city concerned.

Article 581. In the case of Article 578, any person who performs the responsibilities of tax official may investigate the case of offense relating to the timber trade tax outside the area of the city, town or village he is attached to.

Article 582. In the case of Article 578, the offense concerning the timber trade tax shall be interpreted to be the offense concerning the indirect national tax.

Article 583. In the case of Article 578, the money or other articles paid through the disposition at notice in accordance with the provisions of Article 14 paragraph 1 of the Anti-National Tax Evasion Law shall be the revenue of the city, town or village concerned.

(Offense relating to Refusal of Examination relating to the Offense concerning the Timber Trade Tax to which the Anti-National Tax Evasion Law applies mutatis mutandis) Article 584. In the case of Article 578, a person who has refused, obstructed or evaded the examination conducted by the tax official of the city, town or village mentioned in Article 578 performing the responsibilities of tax official prescribed in Article 1 paragraph 1 of the Anti-National Tax Evasion Law with respect to the offense of the timber trade tax which shall be deemed to be the offense concerning the indirect national tax in accordance with the provisions of Article 582, shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of the fine mentioned in the same paragraph.

Section 8 Advertisement Tax

(Taxpayers, etc. of the Advertisement Tax) Article 585. The advertisement tax shall be imposed on the advertiser for his advertisement (excluding advertisements by medium of newspapers, magazines and books and advertisement which is provided for in Article 51 of Broadcasting Law (Law No.132 of 1950) by the city, town or village where the place of advertisement is situated.

(Scope of Exemption from the Advertisement Tax) Article 586. The advertisement tax shall not be imposed on advertisement enumerated as follows: (1) Advertisement made for public purpose by a juridical person provided for in Article 34 of the Civil Code, a religious juridical person, a shool juridical person that establishes a school provided for in Article 1 or Article 98 paragraph 1 of the School Education Law and juridical person provided for in Article 64 paragraph 4 of the Private School Law; (2) Advertisement made for political purpose by the political party, association or other bodies provided for in Article 3 of the Political Fund Regulation Law (Law No.194 of 1948); (3) Advertisement concerning the election for public office; (4) Advertisement made at the place of office or business of the advertiser concerned among the advertisements provided for in Article 587, item (4) and item (5); (5) Besides those enumerated in the preceding items, those determined by the Local Finance Commission. 2 The advertisement tax shall not be imposed on State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, association of those bodies, property wards, the Japan Monopoly Corporation and the Jupanese National Railways.

(Standard Rate of the Advertisement Tax) Article 587. The standard rate of the advertisement is those fixed for in each of the following items with regard to advertisements enumerated under the following items: (1) Advertisement made in trains, tram-cars, automobiles, steamships, other means of transportation ro facilities of transportation enterprises ten percent of advertisement charge; (2) Advertisements by means of ad-balloons or illumination, etc.(restricted to advertisements made by persons operating advertising business) ten percent of advertisement charge; (3) Advertisements made in telephone directory, etc. ten percent of advertisement charge; (4) Advertisements made by means of placing or hanging signboards, etc. fifty yen per piece; (5) Advertisements made by means of built up signboards or fields sign-boards, illumination, etc.(excluding those falling under item (1) and item (2)) three hundred yen per tsubo (dimension) or fraction thereof per annum; (6) Advertisements by means of posters (excluding those falling under item (1)) ten yen per piece; (7) Advertisement by handbills fifty yen per thou-sand or fraction thereof.

(Date of Imposition and Period for Payment of the Advertisement Tax) Article 588. Date of imposition and period for payment of the advertisement tax shall be fixed by the by-law of the city, town or village concerned.

(Method of Collection of the Advertisement Tax) Article 589. The advertisement tax shall be collected by means of ordinary collection, special collection or collection by stamp in accordance with the provisions of the by-law of the city, town of village concerned.

(Tax Official's Power or Questioning and Examination relating to the Advertisement Tax) Article 590. If necessary for investigation relating to the imposition and collection of the advertisement tax, tax official of city, town or village may question the persons listed below or examine books, papers and other articles relating to the business of the persons listed in items (1) to (3) inclusive: (1) Taxpayers or those persons who are considered as obligated to pay taxes; (2) Special collectors; (3) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding two items; (4) Persons other than those listed in the preceding three items, who are considered as directly concerned with the imposition and collection of the advertisement tax concerned. 2 In the case mentioned in the preceding paragraph, the tax official concernded shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the advertisement tax shall, notwithstanding the provisions of paragraph 1, be in accordance with the provision of Article 608 paragraph 1. 4 The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been recognized for the investigation of crime.

(Offense relating to Refusal of Examination, etc. relating to the Advertisement Tax) Article 591. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provision of the preceding Article. 2 When a repersentative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or advertisement of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Postponement of the Final Date for Payment relating to the Advertisement Tax) Article 592. The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, postpone the final date for payment for these taxpayers or special collectors of the advertisement tax who are under special circumstances. Howevre, the postponement of final date of payment for special collectors shall not exceed thirty days.

(Procedure of Ordinary Collection of the Adver tisement Tax) Article 593. In cases where the advertisement tax to be collected by means of ordinary collection, the tax bills to be delivered to the taxpayers shall be delivered by, at the latest, ten days before the final dete of payment.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Advertisement Tax) Article 594. The taxpayers of the advertisement tax shall file returns or reports on matters provided for by the by-law of the city, town or village concerned in regard to the imposition and collection of the advertisement tax in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. of the Advertisement Tax) Article 595. A person who has filed a fals return or report on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or advertisement of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Return on the Advertisement Tax) Article 596. The city, town or village may make provisions by the by-law of the city, town or village concerned, to the effect that when the payer of the advertisement tax has failed, without justifiable reason, to file the return or report to be filed in accordance with the provision of Article 594, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of the city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of the city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mails, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the mayor of the city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Reduction and Exemption of the Advertisement Tax) Article 597. The mayor of the city, town or village may, with the decision by the assembly of the city, town or village concerned, reduce or exempt the advertisement tax in cases where natural disaster or special circumstances exist. However, this shall not apply to the special collector.

(Procedure of Special Collection of the Advertisement Tax) Article 598. In cases where the advertisement tax is to be collected by way of special collection, the advertiser or other person who has the facilities of collection shall be designated as special collector by the by-law of the city, town or village concerned and shall be caused to collect it. 2 The special collector mentioned in the preceding paragraph shall be obligated to submit to the mayor of the city, town or village concerned a report of payment stating the basis and amount of the advertisement tax he shall collect and such other particulars as may be provided for by the by-law of the city, town or village concerned and to deliver the payable collections, to the city, town or village not later than the final date of payment fixed by that by-law. 3 With respect to the amount corresponding to the tax which the taxpayers of the advertisement tax have not paid to the special collector out of the payable collections which had been paid in subject to the provision of the preceding paragraph, the special collectors concerned shall have the right of demanding the compensation from the taxpayers. 4 In the case mentioned in the preceding paragraph, when the special collector has filed a suit on the basis of the right of demanding compensation as provided for in the preceding paragraph, the tax officials of the city, town or village concerned shall produce testimony and otherwise give necessary assistance, excepting the cases where official secret is involved.

(Revision and Determination concerning the Advertisement Tax) Article 599. Mayor of city, town or village may, in cases where the returns of delivery as provided for in paragraph 2 of the preceding Article have been filed and when the amount of the taxable basis or the tax thereby returned for delivery is at variance with the amount assessed by his investigation, revise it. 2 The mayor of city, town or village may, in cases where the special collector or has failed to file the returns, determine by his investigation the amount of the taxable basis and of the tax to be returned for delivery. 3 The mayor of city, town or village may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the precedind two paragraphs is too high or where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs too low and the fact of its being too low is due to fraud or other wrongful act on the part of the special collector, revise it by his investigation. 4 The mayor of city, town or village shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the special collector without delay.

(Collection of Shortage Amount of the Advertisement Tax and the Arrearage Charge on such Shortage) Article 600. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the payable amount due to revision or the amount of the payable amount as determined;hereinafter the same with respect to the advertisement tax) exists, tax official of the city, town or village shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article. 2 In the cases mentioned in the preceding paragraph, collection shall be made of the shortage amount plus an arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the tax amount concerned is more than one hundred yen, in proportion to the period from the day following the final date of payment provided for in Article 588 paragraph 2 (in cases where the postponement of the final date for payment has been done in accordance with the provision of Aricle 592, the final date of payment so postponed;hereinafter the same with respect to the advertisement tax) until the final dade of payment provided for in the preceding paragraph (or the day of payment in cases where payment has been made before the final date of payment). In cases where the amount of arrearage charge is less than ten yen, this shall not be collected. 3 The mayor of city, town or village may reduce or exempt the amount of the arrearge charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the special collector having been given the revision or determination under the provision of the preceding Article paragraph 1 or paragraph 2 respectively.

(Negligence Additional Money or Non-Filing Additional Money of the Payable Collections relating to the Advertisement Tax) Article 601. In cases where the returns of delivery have been filed by the final date of filing of those returns, when the revision as provided for in Article 599 paragraph 1 or paragraph 3 has been made, the mayor of city, town or village shall, when he considers that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned prior to revision, collect, if such amount is more than two thousand yen, negligence additional money equivalent to a sum computed by multiplying the amount of shortage due to the revision concerned by five percent. 2 In the cases falling under any of the following items, the mayor of city, town or village shall, when it is recognized that there exists no justifiable reason for the failure of filing the return of delivery by the final date of filing in the case of item (1), for the failure of filing the return of delivery by the final date of filing and for the mistake in the amount of taxable basis or the tax amount in the return of delivery prior to revision in the case of item (2), for the failure of filing the return of delivery by the final date of filing in the case of item (3) or item (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the nonfiling additional money equivalent to the sum which shall be computed by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than there months, of the amount mentioned in the respective items. However, in cases where the amount of non-filing additional money is less than one hundred yen, this shall not be collected: (1) In cases where the return of delivery has been filed after the final date of filing, with respect to the tax amount relating to the return concerned, and for the period from the day following the final date to the date of filing of the return concerned; (2) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 599 paragraph 1 or paragraph 3 has been made, with respect to the amount of shortage due to the revision concerned, and for the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 599 paragraph 2 has been made, with respect to the shortage amount due to the determination concerned and the period from the day following the final date of filing of return of delivery to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the cases falling under the provision of the preceding item, when, the revision as provided for in Article 599 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period from the day following the final date of filing of the return of delivery to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return of delivery has been submitted after the final date of its filing, when the submitting is not made foreseeing that the amount of the advertisement tax payable by the special collector concerned should be determined on the basis of the investigation of the mayor of city, town or village, the mayor of city, town or village shall deduct the amount corresponding to the amount returned, obtained by multiplying the tax amount as reported by the return of payment concerned, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the mayor of city, town or village has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector without delay.

(Heavy Additional Money of the Payable Colloctions relating to the Advertisement Tax) Article 602. In the cases falling under the provision of paragraph 1 of the preceding Article, when the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the return of delivery on the basis of the fact so concealed or misrepresented, the mayor of city, town or village shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect, if the shortage amount due to the revision which should be the basis of the computation of the negligence additional money is more than two hundred yen, the heavy additional money equivalent to the sum computed by multiplying the shortage amount by fifty percent. 2 In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of following items, the mayor of city, town or village shall collect, if the tax amount which was made as the basis of the computation is more than two hundred yen, the heavy additional money equivalent to the sum computed by multiplying the tax amount by fifty percent in additional money mentioned in the same paragraph: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, the fact that the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and has not filed the return of delivery by the final date of its filing on the pretext of the facts so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the fact to be weighed as the basis for the computation of the amount of the taxable basis, and he has filed the return of delivery on the basis of the facts so concealed or misrepresented; (3) In the cases falling under the provisions of item (3) or item (4) of paragraph 2 of the preceding Aricle, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis, and has not filed the return of delivery by the final date of filing of the return of delivery on the pretext of the facts so concealed or misrepresented. 3 In the cases falling under the provisions of preceding paragraph, the mayor of city, town or village shall not collect the heavy additional money computed on the basis of the tax amount as returned by the return of delivery concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of del very. 4 The mayor of city, town or village shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it the special collector without delay.

(Arrearage Charge of the Advertisement Tax Paid or Paid by Returning after the Final Date of Payment) Article 603. The taxpayer or the special collector of the advertisement tax shall, in cases where he makes payment of the tax or delivery of the payable collections after the final date of payment (in cases where postponement has been done in accordance with the provision of Article 592, date of payment so postponed;hereinafter the same with respect to the advertisement tax), make payment or delivery by adding thereto an amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount or the payable collections by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) if the amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment to the day of payment. This shall not apply in cases where the amount of the arrearage charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the taxpayer or special collector having failed to pay the tax or deliver the payable collections by the final date of payment as provided for in Article 119 paragraph 2.

(Offense relating to Evasion of the Advertisement Tax) Article 604. A person who has evaded the advertisement tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding one year or a fine not exceeding five hundred thousand yen or to both. 2 A special collector who has failed to deliver in whole or in part the payable collections relating to the advertisement tax to be collected and delivered in accordance with the provision of Article 598 paragraph 2 shall be liable to penal servitude not exceeding three years or a fine not exceeding five hundred thousand yen. 3 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds five hundred thousand yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of five hundred thousand yen but less than the amount of the tax evaded, according to circumstances, regardless to the provision of the same paragraph. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;provided, however, that the above provision shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 5 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 and paragraph 2 in connection with the business or the advertisement of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Remedies for Illegality or Error Involved in Imposition, or Determination, or Determination of Amount of Negligence Additional Money, Non-filing Additional Money for Failure of Report or Heavy Additional Money concerning the Advertisement Tax) Article 605. Any person who has been subjected to the imposition of the advertisement tax or received a notification of revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the previsions of Article 599 paragraph 4, Article 601 paragraph 4 or Article 602 paragraph 4 may, when he considers that there is illegality or error involved in the imposition, revision, determination, or determination of negligence additional money, non-filing additional money or heavy additional money, file an appeal of objection with the mayor of the city, town or village within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period) or of the notification. 2 In cases where the tax bill or notification as provided for in the preceding paragraph has beed sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill or notification under the same paragraph is delivered. In this case, if the taxpayer or the special collector is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill or the notification is delivered. 3 The decision of the mayor of the city, town or village on the objection filed as provided for in paragraph 1 shall be rendered with in thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shallnot be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the advertisement tax shall not be suspended even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been field. However, the mayor of the city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Advertisement Tax) Article 606. If taxpayer of the advertisement tax has not made the full payment of the impositions of the local body relating to the advertisement tax by the final date of payment (in cases where revision or determination has been done, the final date for the payment of the shortage amount;hereinafter the same with respect to the advertisement tax), tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of city, town or village shall specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village concerned. 3 In a city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Advertisement Tax) Article 607. Tax official of city, town or village shall collect a fee, when he has issued letter of reminder in accordance with the provisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Advertisement Tax) Article 608. If a person who has received a reminder as provided for in Article 606 has failed to make the full payment of the impositions of the local body relating to the advertisement tax by the date specified in the letter of reminder, or in case a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village must take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may appeal an objection with the mayor of the city, town or village within thirty days from the day of the action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision of the mayor of the city, town or village may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of the city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Advertisement Tax) Article 609. If a taxpayer or a special collector of the advertisement tax conceals, damages or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer or a special collector has committed any of the acts, provided for in the preceding paragraph for the purpose of making the taxpaper or the special collector evade the action on delinquency, he shall be liable to the penal servitude or fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or the special collector or a third person having in possession the property of the taxpayer or the special collector before the taxpayer or the special collector is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or the special collector or a third person having in possession the property of the taxpayer or the special collector after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business, advertisement or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Advertisement Tax according to the National Tax Collection Law) Article 610. In the case of Article 608 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of the city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business, advertisement or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Request for Hand-Over relating to the Advertisement Tax) Article 611. In cases where the taxpayer or the special collector falls under any of the following items, tax official of city, town, or village shall request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator, or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the advertisement tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Advertisement Tax) Article 612. When tax official of city, town or village has issued a letter of reminder, he shall collect, in case the advertisement tax amount or the payable collections relating to the advertisement tax is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount or the payable collections by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or the payable collections. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen. (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax or the payable collections by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount or the amount of the payable collections.

(Procedure of Collection of the Advertisement Tax by Stamp) Article 613. In case the advertisement tax is collected by stamp, such collection shall be made by stamp issued by the city, town or village concerned. In this case, the city, town or village may cause the stamps to be pasted on papers or other articles which prove the occurrence of the obligation to pay the advertisement tax or on the articles concerned or may affix the seal of full payment after receiving the payment of cash equivalent to the amount of the denominations of the stamps. 2 When the taxpayers have pasted the stamps, the city, town or village or special collectors shall cause them to be clearly crossed out by means of the seal of the city, town or village concerned, or by means of the seal of signature of the special collector concerned being put across those papers or other articles pasted with the stamps over the colors of the stamps. 3 The necessary matters concerning the disposition of the stamps mentioned in paragraph 1 shall be fixed by the by-law of the city, town or village concerned.

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to Offense concerning the Advertisement Tax) Article 614. With respect to the offense relating to the advertisement tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anti-National Tax Evasion Law shall apply mutatis mutandis.

Article 615. In the case of the preceding Article, the responsibilities of director of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax offical of city mentioned in Article 155 paragraph 2 of the Local Autonomy law designated, with specified duties, by the mayor of city and that of the tax official of taxation office by the tax official designated, with specified duties, by the mayor of city, town or village. In this case, however, the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibilities of the chief of the taxation office, only in case the offense concerning the advertisement tax is discovered in the area outside of the jurisdiction where the headman of office of a ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performs the responisiblities of the chief of taxation office.

Article 616. In the case of Article 614, the provisions of Article 11 and Article 12 of the Anti-National Tax Evasion Law shall apply only to the investigation of the offense concerning the advertisement tax of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and only in relation to the area of the city concerned.

Article 617. In the case of Article 614, any person who performs the responsibilities of tax official may investigate the case of offense relating to the advertisement tax outside the area of the city, town or village he is attached to.

Article 618. In the case of Article 614, the offense concerning the advertisement tax shall be interpreted as being the offense concerning the national tax other than indirect national tax.

Section 9 Mineral Bath Taking Tax

(Taxpayer, etc. of the Mineral Bath Taking Tax) Article 619. The mineral bath taking tax shall be imposed on the person who takes bath in the mineral bath-place by the city, town or village where the mineral bath-place is situated.

(Standard Rate of the Mineral Bath Taking Tax) Article 620. The standard rate of the mineral hath taking tax shall be ten yen per capita per day.

(Method of Collection of the Mineral Bath Taking Tax) Article 621. With respect to the collection of the mineral bath taking tax, the city, town or village shall follow the method of the special collection. In this case, it may cause the special collector to collect it by the method of stamp collection.

(Method of Special Collection of the Mineral Bath Taking Tax) Article 622. In cases where the mineral bath taking tax is to be collected by means of the special collection, the operator of the mineral bath-place or other persons who have facility for collection shall be designated as special collectors by the by-law of the city, town or village concerned and shall be caused to collect it. 2 The special collectors mentioned in the preceding paragraph shall be obligated to submit to the mayor of the city, town or village concerned a return of delivery stating the basis and amount of the mineral bath taking tax he shall collect and such other particulars as may be provided for by the by-law of the city, town or village concerned and to deliver the payable collections, not later than the final date of payment fixed by the same by-law. 3 With respect to the amount, out of the payable collections delivered in accordance with the provision of the preceding paragraph, corresponding to the tax amount which the taxpayers of the mineral bath taking tax did not pay to the special collector, the special collector shall have the right of demanding compensation from the taxpayers concerned. 4 In cases where the special collector has filed a suit with the court on the basis of the right of demanding compensation, the tax official of city, town or village shall produce testimony and otherwise give necessary assistance, excepting the cases where the official secret is involved.

(Tax Official's Powers of Questioning and Examination relating to the Mineral Bath Taking Tax) Article 623. If necessary for investigation relating to the imposition and collection of the mineral bath taking tax, tax official of city, town or village may question the persons listed below or examine books, papers and other articles relating to the business of the persons listed in item (1) or item (2): (1) Special collectors; (2) Taxpayers or those persons who are considered as obligated to pay taxes; (3) Persons, except those listed in the preceding two items, who are considered as immediately concerned with the imposition and collection of the mineral bath taking tax involved. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the mineral bath taking tax shall, notwithstanding the provision of paragragh 1, be in accordance with the provision of Article 636 paragraph 1. 4 The power of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Mineral Bath Taking Tax) Article 624. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answers, or has given false answers to the questions of tax official which are provided for in the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Offense relating to Evasion of the Mineral Bath Taking Tax) Article 625. The special collector who has failed to deliver in whole or in part the payable collections relating to the mineral bath taking tax which is to be collected and to be delivered in accordance with the provision of Article 622 paragraph 2 shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen, or to both. 2 In cases where the amount which has not been delivered in the preceding paragraph exceeds five hundred thousand yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of five hundred thousand yen but less than the amount of the evasion, in accordance with circumstances, regardless of the provision of the same paragraph. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply. However, the above provisions shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When a representative of a juridical person or an agent, employee or other worker of juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Final Date for Payment of the Mineral Bath Taking Tax) Article 626. The mayor of city, town or village may, as may be provided for by the by-law of the city, town or village concerned, postpone the final date for payment for those special collectors who are under special circumstances, within the limit not exceeding thirty days.

(Revision and Determination concerning the Mineral Bath Taking Tax) Article 627. The mayor of city, town or village may, in cases where the returns of delivery as provided for in Article 622 paragraph 2 have been filed and when the amount of the taxable basis or of the tax thereby returned for delivery is at variance with the amount assessed by his investigation, revise it. 2 The mayor of city, town or village may, in cases where the special collector has failed to file the returns, determine by his investigation the amount of the taxable basis and of the tax to be returned for delivery. 3 The mayor of city, town or village may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too low and the fact of its being too low is due to fraud or other wrongful act on the part of the special collector, revise it by his investigation. 4 The mayor of city, town or village shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the special collector without delay.

(Collection of Shortage Amount of the Mineral Bath Taking Tax and the Arrearage Charge on such Shortage) Article 628. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the payable collections due to revision or the amount of the payable collections as determined;hereinafter the same with respect to the mineral bath taking tax) is one hundred yen or more, tax official of city, town or village shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article. 2 In the cases mentioned in the preceding paragraph, collection shall be made of the shortage amount plus an arrearage charge equivalent to the amount computed by multiplying the shortage amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the shortage amount concerned is more than one hundred yen, in proportion to the period from the day following the final date of payment provided for in Article 622 paragraph 2 (in cases where the postponement of the final date for payment has been done in accordance with the provision of Article 626, the final date of payment so postponed;hereinafter the same with respect to the mineral bath taking tax) until the final date of payment provided for in the preceding paragraph (or the day of payment in cases where payment has been made before the final date of payment). In cases where the amount of arrearage charge is less than ten yen, this shall not be cellected. 3 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the special collector having been given the revision or determination under the provision of paragraph 1 or paragraph 2 of the preceding Article respectively.

(Arrearage Charge on Payable Collections relating to the Mineral Bath Taking Tax Paid by Returning after the Final Date of Payment) Article 629. The special collector of the mineral bath taking tax shall, in cases where he makes delivery of the payable collections by returning after the final date of payment provided for in Article 622 paragraph 2, make payment by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the amount of payable collection by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment provided for in the same paragraph to the day of payment. This shall not apply in cases where the amount of the arrearage charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the special collector to deliver the payable collections by the final date of payment as provided for in Article 622 paragraph 2.

(Negligence Additional Money or Non-Filing Additional Money of the Payable Collections relating to the Mineral Bath Taking Tax) Article 630. In cases where the returns of delivery has been filed by the final date of filing of those returns, when the revision as provided for in Article 627 paragraph 1 or paragraph 3 has been made, the mayor of city, town or village shall, when he considers, that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned prior to revision, collect, if the amount of shortage due to the revision concerned is more than two thousand yen, negligence additional money equivalent to a sum computed by multiplying the amount of shortage by five percent. 2 In the cases falling under any of the following items, the mayor of city, town or village shall, when it is recognized that there exists no justifiable reason for the failure of filing the return by the final date of filing in the case of item (1), for the failure of filing the return of delivery by the final date of filing and for the mistake in the amount of taxable basis or the tax amount in the return of delivery prior to revision in the case of item (2), for the failure of filing the return of delivery by the final date of filing in the case of item (3) or item (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the non-filing additional money equivalent to the sum which shall be computed by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twentyfive percent if it is more than three months, of the amount mentioned in each item. However, in cases where the amount of non-filing additional money is less than one hundred yen, this shall not be collected: (1) In cases where the return of delivery has been filed after the final date of filing, with respect to the tax amount relating to the return concerned, and for the period from the day following the final date of filing of the return concerned; (2) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 627 paragraph 1 or paragraph 3 has been made, with respect to the amount of shortage due to the revision concerned, and for the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 627 paragraph 2 has deen made, with respect to the shortage amount due to the determination concerned and the period from the day following the final date of filing of return of delivery to the date of of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 627 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period from the day following the final date of filing of the return of delivery to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return of delivery has been submitted after the final date of its filing, when the submitting has not been made foreseeing that the amount of the mineral bath taking tax payable by the special collector concerned should be determined on the basis of the investigation of the mayor of city, town or village, the mayor of city, town or village shall deduct the amount corresponding to the amount, obtained by multiplying the tax amount as returned by the return of payment concerned by five percent, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the mayor of city, town or village has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector without delay.

(Heavy Additional Money of the Payable Collections relating to the Mineral Bath Taking Tax) Article 631. In the cases falling under the provision of paragraph 1 of the preceding Article, when the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the return of delivery on the basis of the fact so concealed or misrepresented, the mayor of city, town or village shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect, if the shortage amount due to the revision which should be the basis of the computation of the negligence additional money is two hundred yen or more, the heavy additional money equivalent to the sum computed by multiplying the shortage amount by fifty percent. 2 In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of following items, the mayor of city, town or village shall collect, if the tax amount which was taken as the basis of its computation is two hundred yen or more, the heavy additional money equivalent to the sum computed, by multiplying the tax amount by fifty-percent in addition to the non-filing additional money mentioned in the same paragraph: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, the fact that the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and has not filed the return of delivery by the final date of its filing on the pretext of the facts so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of the taxable basis, and he has filed the return of delivery on the basis of the facts so concealed or misrepresented; (3) In the case falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis, and has not filed the return of payment by the final date of filing of the return of delivery on the pretext of the facts so concealed or misrepresented. 3 In the cases falling under the provision of the preceding paragraph, the mayor of city, town or village shall not collect the heavy additional money computed on the basis of the tax amount as returned by the return of delivery concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of delivery. 4 The mayor of city, town or village shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector without delay.

(Remedies for Illegality or Error Involved in Revision or Determination, or Determination of Amount of Negligence Additional Money, Non-Filing Additional Money or Heavy Additional Money concerning the Minerla Bath Taking Tax) Article 632. A person who has received the notification of revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 627 paragraph 4 or Article 630 paragraph 4 or Article 631 paragraph 4 may, when he considers that there is illegality or error involved in such revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an appeal of objection with the mayor of city, town or village within, thirty days from the day of the receipt of the notification. 2 In cases where the notification as provided for in paragraph 1 has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the notification under the same paragraph is received. In this case, if the special collector is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the notification is received. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and delivered, with the reasons therefor stated therein, to the person who has filed it. 5 When papers relating to the filing of objection are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against decision on objection may file a suit with the court. 7 The collection of the imposition of local body relating to the mineral bath taking tax shall not be suspended even when the objection as provided for in paragraph 1 or the suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Procedure of Collection of the Mineral Bath Taking Tax by Stamp) Article 633. In case the mineral bath taking tax is collected by stamp the taxpayer must pay the tax by stamps issued by the city, town or village concerned. In this case, the city, town or village may cause the stamps to be pasted on papers or other articles which prove the occurrence of the obligation to pay the mineral bath taking tax or may substitute for the stamps the affixing of a seal of complete payment after the receipt of the payment of cash equivalent to the amount of the denominations of the stamps. 2 When the taxpayer has pasted the stamps, city, town or village or special collector shall clearly cancel them by the seal of the city, town or village concerned or by the seal or signature of the special collector concerned to be affixed across those papers or articles with the stamp and the colors of the stamps. 3 The necessary matters concerning the handling of the stamps mentioned in paragraph 1 shall be fixed by the by-law of the city, town or village concerned.

(Reminder relating to the Mineral Bath Taking Tax) Article 634. If a special collector has not made the full payment of the impositions of the local body relating to the mineral bath taking tax by the final date of payment (in cases where the revision or determination has been done, the final date of payment for the amount of shortage;hereinafter the same with respect to the mineral bath taking tax), tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of city, town or village shall specify a reasonable period for payment due to reminder, within such a term as may be fixed by the by-law of the city, town or village concerned. 3 In city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Mineral Bath Taking Tax) Article 635. Tax official of city, town or village shall collect a fee, when he has issued letter of reminder, in accordance with the proivisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Mineral Bath Taking Tax) Article 636. If a person who has received a reminder as provided for in Article 634 has failed to make the full payment of the impositions of the local body relating to the mineral bath taking tax by the date specified in the letter of reminder, or in case a person who has received a notice on change of final date of payment of the tax by the final date of payment specified therein, tax official of city, town or village shall take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the mayor of city, town or village within thirty days from the day of the action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefore stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the action shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Mineral Bath Taking Tax) Article 637. If a special collector of the mineral bath taking tax conceals, damages or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to the action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding pargraph for the purpose of making the taxpayer evade the action on delinquency he shall be liable to the penal servitude or a fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the special collector or a third person having in possession the property of the special collector before the special collector is subjected to the action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the special collector or a third person having in possession the property of the special collector after the action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall, be punished but also the juridical or individual person shall be liable to the penalty of the fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Mineral al Bath Taking Tax according to the National Tax Collection Law) Article 638. In the case of Article 636 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of, city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection With the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of the fine in the respective paragraphs.

(Request for Hand-Over relating to the Mineral Bath Taking Tax) Article 639. In cases where the special collector falls under any of the following items, tax official of city, town or village shall request the administrative organ concerned, local body, court of execution, marshal, compulsory administrator, bankruptcy administrator, liquidator, or inheritor who has given limited recognition of the local body relating to the mineral bath taking tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has give a limited recognition.

(Additional Arrearage Charge on the Mineral Bath Taking Tax) Article 640. When tax official of city, town or village has issued a letter of reminder, he shall collect, in case the amount of payable collections relating to the mineral bath taking tax is one hundred yen or more, an additional arrearage charge computed by multiplying the amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, of any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable causes, such as suspention of traffic, for the failure to make the full payment of the payable collections of local bodies by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the amount of payable collections.

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to Offense concerning the Mineral Bath Taking Tax) Article 641. With respect to the offense relating to the mineral bath taking tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anit-National Tax Evasion Law shall apply mutatis mutandis.

Article 642. In the case of the preceding Article, the responsibilities of the chief of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax official of city designated, with specified duties, by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of tax official of taxation office by the tax official designated, with specified duties, by the mayor of city, town or village. However, in this case the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibilities of the chief of the taxation office only in case the offense concerning the mineral bath taking tax is discovered in the area outside the jurisdiction where the headman of office of a ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performs the responsibilities of the chief of taxation office.

Article 643. In the case of Article 641, the provisions of Article 11 and Article 12 of the Anti-National Tax Evasion Law shall apply only to the investigation of the offense concerning the mineral bath taking tax of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and only in relation to the area of the city concerned.

Article 644. In the case of Article 641, any person who performs the responsibilities of tax official may investigate the case of offense relating to the mineral bath taking tax outside the area of the city, town or village he is attached to.

Article 645. In the case of Article 641, the offense concerning the mineral bath taking tax shall be interpreted as being the offense concerning the indirect national tax.

Article 646. In the case of Article 641, the money or other articles paid through the disposition at notice in accordance with the provision of Article 14 paragraph 1 of the Anti-National Tax Evasion Law shall be the revenue of the city, town or village concerned.

(Offense relating to Refusal Examination relating to the Offense concerning the Mineral Bath Taking Tax to which the Anti-National Tax Evasion Law Applies Mutatis Mutandis) Article 647. In the case of Article 641, a person who has refused, obstructed or evaded the examination conducted by the tax official of the city, town or village mentioned in Article 641 performing the responsibilities of tax official prescribed in Article 1 paragraph 1 of the Anti-National Tax Evasion Law with respect to the offense of the mineral bath taking tax which shall be deemed to be the offense concerning the indirect national tax in accordance with the provision of Article 645, shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of the fine mentioned in the same paragraph.

Section 10 Service Girl Tax

(Taxpayers, etc. of Service Girl Tax) Article 648. The service girl tax shall be imposed on Geisha, dancers and other persons similar thereto, by the city, town or village where they are engaged in their business.

(Standard Rate of the Service Girl Tax) Article 649. The standard rate of the service girl tax shall be one hundred yen per one per month.

(Imposition Date and Period for Payment of Service Girl Tax) Article 650. Service girl tax shall, as provided for in the by-law of the city, town or village concerned, be either a term tax or a monthly tax and its imposition date and period for payment shall be fixed by the same by-law.

(Method of Collection of the Service Girl Tax) Article 651. The collection of the service girl tax shall be made through the method of ordinary collection. 2 In cases where the service girl tax is to be collected, the tax bills shall be delivered to the taxpayers by the day ten days before the final date of payment at the latest.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Service Girl Tax) Article 652. The taxpayer of the service girl tax shall file returns or reports in accordance with the provisions of the by-law of the city, town or village concerned, on matters provided for by the by-law in regard to the imposition and collection of the service girl tax.

(Offense relating to False Returns, etc. of the Service Girl Tax) Article 653. A person who has filed a false return on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding six months or a fine not exceeding five thousand yen. 2 When an agent or employee of a individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that individual person not only the perpetrator shall be punished but also the individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Return on the Service Girl Tax) Article 654. The city, town or village may make provisions, by the by-law of the city, town or village concerned, to the effect that when the payer of the service girl tax has failed, without justifiable reason, to file the returns or reports to be filed in accordance with the provision of Article 652, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of city, iown or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers on the basis of the request by the persons concerned, that it is necessary to do so.

(Tax Official's Powers of Questioning and Examination relating to the Service Girl Tax) Article 655. If necessary for investigation relating to the imposition and collection of the service girl tax, tax official of city, town or village may question the persons listed below: (1) Taxpayers or those persons who are considered as obligated to pay taxes; (2) Persons, other than those listed in the preceding item, who are considered as directly concerned with the imposition and collection of the service girl tax concerned. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the service girl tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 664 paragraph 1. 4 The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been recognized for the purpose of crime detection.

(Offense relating to Refusal of Examination, etc. relating to the Service Girl Tax) Article 656. A person who has not made the answer or has give false answer to the questions of tax official under the provision of the preceding Article shall be liable to penal servitude not exceeding six months or a fine not exceeding five thousand yen. 2 When an agent or employee of a individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that individual person, not only the perpetrator shall be punished but also the individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Offense relating to Evasion of the Service Girl Tax) Article 657. Persons who have evaded the service girl tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not more than one year or a fine or a minor fine not more than ten thousand yen, or to both. 2 To a person who has committed the Offense mentioned in the preceding paragraph, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply. However, the above provision shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or in cases where he is liable to both penal servitude and a fine. 3 When an agent or employee of a individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business of that individual person not only the perpetrator shall be punished but also the individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Postponement of the Final Date for Payment relating to the Service Girl Tax) Article 658. The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, postpone the final date for payment for those taxpayers of the service girl tax who are under special circumstances.

(Reduction and Exemption of the Service Girl Tax) Article 659. The mayor of city, town or village may, with the decision by the assembly concerned, reduce or exempt the service girl tax in cases where natural disasters or special circumstances exist, with regard to those persons who are considered as requiring the reduction or exemption of the service girl tax, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

(Arrearage Charge on the Service Girl Tax Paid after the Final Date of Payment) Article 660. The payer of the service girl tax shall, in cases where she pays the tax after the final date of payment provided for in Article 650 (in cases where the period of the tax payment is postponed in accordance with the provision of Article 658, the final date for payment so postponed;hereinafter the same with respect to the service girl tax) make payment, if the tax amount concerned is one hundred yen or more, by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers than there exists an inevitable cause for the taxpayer having failed to pay the tax by the final date for payment as provided for in Article 650.

(Remedies for Illegality or Error Involved in Imposition of the Service Girl Tax) Article 661. Any person who has been subjected to the imposition of the service girl tax may, when he considers that there is illegality or error involved in the imposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period). 2 In cases where the tax bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill under the same paragraph is delivered. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill is delivered. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the service girl tax shall not be suspended even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Service Girl Tax) Article 662. If taxpayer has not made the full payment of the impositions of the local body relating to the service girl tax by the final date of payment the tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is mada. 2 In the case mentioned in the preceding paragraph, tax official of the city, town or village shall specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village. 3 In a city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Service Girl Tax) Article 663. Tax official of city, town or village shall collect a fee, when he has issued letter of reminder, in accordance with the provisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Service Girl Tax) Article 664. If a person who has received a reminder as provided for in Article 662 has failed to make the full payment of the impositions of the local body relating to the service girl tax by the date specified in the letter of reminder, or in case a person who has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of the city, town or village shall take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the mayor of city, town or village within thirty days from the day of the action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered, within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Service Girl Tax) Article 665. If a taxpayer of the service girl tax conceals, damages, or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding town hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having heen subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency he shall be liable to the penal servitude or a fine or both in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has heen executed. 4 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations in the preceding two paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the preceding paragraph concerned.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Service Girl Tax according to the National Tax Collection Law) Article 666. In the case of Article 664 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the buiness or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Request for Hand-Over relating to the Service Girl Tax) Article 667. In cases where the taxpayer falls under any of the following items, tax official of city, town or village must request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the service girl tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Service Girl Tax) Article 668. In cases tax official of city, town or village has issued a letter of reminder, he shall collect, if the service girl tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

Section 11 Municipal Extra-Legal Ordinary Tax

(Creation or Alteration of the Municipal Extra-Legal Ordinary Tax) Article 669. City, town or village shall, when it intends to create or alter an ordinary tax as provided for in Article 5 paragraph 3 (hereinafter referred to as "the municipal extra-legal ordinary tax" ), obtain in advance the permission of the Local Finance Commission.

Article 670. The Local Finance Commission shall, when it has received an application for the permission as provided for in the preceding Article, notify it to the Minister of Finance. 2 The Minister of Finance may, when he has received the notification as provided for in the preceding paragraph, if he has objection to the application for the permission, offer it to the Local Finance Commission.

(Permission by the Local Finance Commission) Article 671. The Local Finance Commission shall, when it has received an application under the provision of Article 669, permit it, when it is clear with respect to the municipal extra-legal ordinary tax under the application concerned that there are tax sources to secure the tax revenue concerned in the city, town or village concerned and that there exists the financial demand of the city, town or village concerned requiring the tax revenue;provided, however, that in cases where it considers that there exists any of the following causes, it shall not permit it: (1) That the taxable basis is the same with a national tax or other local tax and tax burden of the people becomes excessively heavy; (2) That a grave obstruction is caused to interchange of commodities among the local bodies; (3) Other than those listed in the preceding two items, that it is inappropriate in the light of the economic policy of the State. 2 The Local Finance Commission may give permission, by attaching conditions or making revisions so far as it is compatible with the purpor of the application, to the application for the permission mentioned in the preceding Article.

(Scope of Exemption of the Municipal ExtraLegal Ordinary Tax) Article 672. City, town or village shall not impose the municipal extra-legal ordinary taxes on the following items: (1) Lands, houses or articles located, outside the city, town or village or incomes yielded therefrom; (2) Enterprise conducted at an office or place of work outside the city, town or village or incomes yielded therefrom; (3) Money or goods received as insurance payment in accordance with the provisions of the Health Insurance Law, National Health Insurance Law, Mariners'Insurance Law, Welfare Annuities Insurance Law, Workers Accident Compensation Insurance Law and Unemployment Insurance Law; (4) Aid money or goods received in accordance with the provisions of the Livelihood Protection Law and money or goods received in accordance with the provisions of Disabled Persons Welfare Law; (5) Compensation for accidents received in accordance with the provisions of the Labor Standards Law or Mariners Law; (6) Expenses for medical care and the burial of remains, and the lumpsum grant in aid for physical deficiency received in accordance with the provisions of the Undemobilized Person's Compensation Law and the Special Undemobilized Person's Compensation Law (the abovementioned expenses being restricted to those provided for in Article 8-(3) of that Law (including the cases under application mutatis mutandis of the provision of Article 2 of Special Undemobilized Person's Compensation Law)); (7) Receiving instrument for the broadcast as provided for in the Broadcast Law.

(Method of Collection of the Municipal ExtraLegal Ordinary Tax) Article 673. The collection of the municipal extralegal ordinary tax shall be by means of ordinary collection, special collection or collection by stamp according to the convenience of collection as are provided for by the by-law of the city, town or village concerned.

(Tax Official's Powers of Questioning and Examination relating to the Municipal ExtraLegal Ordinary Tax) Article 674. If necessary for investigation relating to the imposition and collection of the municipal extra-legal ordinary tax, tax official of city, town or village may question the persons listed below or examine books, papers and other articles relating to the business of the persons listed in item (1) to item (3) inclusive: (1) Taxpayers or those persons who are considered as obligated to pay taxes; (2) Special collectors; (3) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding two items; (4) Persons, other than those listed in the preceding three items, who are considered as directly concerned with the imposition and collection of the municipal extra-legal ordinary tax concerned. 2 In the case mentioned in the preceding paragraph, the tax official concerned shall carry with him the certificate to prove his status and show it, if requested by persons concerned. 3 The investigation concerning the action on deliquency relating to the municipal extra-legal ordinary tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 695 paragraph 1. 4 The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Municipal Extra-Legal Ordinary Tax) Article 675. A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles which is provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provision of the preceding Article. 2 When a representative of a juridical person of an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Municipal Extra-Legal Ordinary Tax) Article 676. In cases where taxpayer (excepting taxpayer of the municipal extra-legal ordinary tax which is collected by way of special collection;the same in Article 678) or special collector has not his permanent residence, dwelling place, offices or places of work in the city, town or village to which he owes the obligation to pay or deliver taxes, he must nominate from among persons residing within such an area as may be specified by the by-law of the city, town or village concerned his tax managers to administer all matters relating to taxpayment and return them to the mayor of city, town or village. The same shall apply when the tax managers have been changed.

(Offense relating to False Returns relating to the Tax Manager of the Municipal Extra-Legal Ordinary Tax) Article 677. A person who has filed a false return on tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure to File Return relating to the Tax Manager of the Municipal Extra-Legal Ordinary Tax) Article 678. The city, town or village may make provisions, by the by-law of the city, town or village concerned, to the effect that when the taxpayer or special collector of the municipal extra-legal ordinary tax has failed, without justifiable reason, to file the returns in regard to the tax manager to be filed in accordance with the provision of Article 676, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of the city, town or village concerned within thirty days from the day of its disposition. 3 The decision of the mayor of the city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection is sent by mail the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the mayor of the city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Postponement of the Final Date for Payment relating to the Municipal Extra-Legal Ordinary Tax) Article 679. The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, postpone the final date for payment for those taxpayers or special collectors of the municipal extra-legal ordinary tax who are under special circumstances. However, the period for postponement of the final date for special collectors shall not exceed thirty days.

(Procedure of Ordinary Collection of the Municipal Extra-Legal Ordinary Tax) Article 680. In cases where the municipal extralegal ordinary tax is to be collected by means of ordinary collection, the tax bills to be delivered to the taxpayer must be delivered by ten days prior to the final date of payment.

(Obligation to File Returns or Report relating to Imposition and Collection of the Municipal Extra-Legal Ordinary Tax) Article 681. The taxpayer of the municipal extralegal ordinary tax shall file returns or reports on matters provided for by the by-law of the city, town or village concerned in regard to the imposition and collection of the municipal extralegal ordinary tax concerned in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. of the Municipal Extra-Legal Ordinary Tax) Article 682. A person who has filed a false return or report on matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure to File Return on the Municipal Extra-Legal Ordinary Tax) Article 683. The city, town or village may make provisions, by the by-law of the city, town or village concerned, to the effect that when the paper of the municipal extra-legal ordinary tax has failed, without justifiable reason, to file the returns to be filed in accordance with the provision of Article 681, he shall be liable to a non criminal fine not exceeding thirty thousand yen. 2 Any person who has been subjected to a non criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition file objection with the mayor of the city, town or village within thirty days from the day of its disposition. 3 The decision of the mayor of the city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of an appeal of objection is sent by mail the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the mayor of the city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

(Reduction and Exemption of the Municipal Extra-Legal Ordinary Tax) Article 684. The mayor of city, town or village may, with the decision by the assembly concerned, reduce or exempt the municipal extra-legal ordinary tax in cases where natural disasters or special circumstances exist, but only for the benefit of those persons who are considered to require the municipal extra-legal ordinary tax reduction or exemption, or who are receiving public or private aid for living on account of poverty, or who are under special circnmstances. However, this shall not apply to the special collector.

(Method of Special Collection of the Municipal Extra-Legal Ordinary Tax) Article 685. In cases where the municipal extralegal ordinary tax is to be collected by means of special collection, person who has the facility for collection shall be designated as special collector by the by-law of the city, town or village concerned and shall be caused to collect it. 2 The special collector mentioned in the preceding paragraph shall be obligated to submit to the mayor of city, town or village concerned a return of delivery stating the basis and amount of the municipal extra-legal ordinary tax he shall collect and such other particulars as may be provided for by the by-law of the city, town or village concerned and to deliver the payable collections to the city, town or village concerned, not later than the final date of payment of the municipal extra-legal ordinary tax concerned. 3 With respect to the amount out of the payable collections delivered in accordance with the provision of the preceding paragraph corresponding to the tax amount which the taxpayer of the municipal extra-legal ordinary tax did not pay to the special collector, the special collector concerned shall have the right of demanding the compensation from the taxpayers. 4 In the case mentioned in the preceding paragraph, when the special collector has filed a suit with the court on the basis of the right of demanding compensation as provided for in the preceding paragraph, the tax official of the city, town or village shall produce testimony and otherwise, give necessary assistance, excepting the case where the official secret is involved.

(Revision and Determination concerning the Municipal Extra-Legal Ordinary Tax) Article 686. The mayor of city, town or village may, in cases where the returns of delivery as provided for in paragraph 2 of the preceding Article have been filed and when the amount of the taxable basis or of the tax thereby returned for delivery is at variance with the amount assessed by his investigation, revise it. 2 The mayor of city, town or village may, in cases where the special collector has failed to file the returns within the fixed period for filing of return of payment, determine by his investigation the amount of the taxable basis and of the tax to be returned for delivery. 3 The mayor of city, town or village may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the amount of the taxable basis or of the tax revised or determided in accordance with the provisions of the preceding two paragraphs is too low and the fact of its being too low is due to fraud or other wrongful act on the part of the special collector, revise it by his investigation. 4 The mayor of city, town or village shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the special collector without delay.

(Collection of Shortage Amount of the Municipal Extra-Legal Ordinary Tax and the Arrearage Charge on such Shortage) Article 687. In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the payable amount due to revision or the amount of payable amount as determined;hereinafter the same with respect to municipal extra-legal ordinary tax) exists, tax officials of city, town or village shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of same Article. 2 In the cases mentioned in the preceding paragraph, collection shall be made of the shortage amount plus an arrearage charge equivalent to the amount computed by multiplying the shortage amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the shortage amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment provided for in Article 685 paragraph 2 (in cases where the postponement of the final date for payment has been done in accordance with the provision of Article 679, the final date of payment so postponed;hereinafter the same with respect to the municipal extralegal ordinary tax) until the final date of payment provided for in the preceding paragraph (or the day of payment in cases where payment has been made before the final date of payment). In cases where the amount of arrearage charge is less than ten yen, this shall not be collected. 3 The mayor of city, town or village may, reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the special collector having been given the revision or determination under the provision of the preceding Article paragraph 1 or paragraph 2.

(Negligence Additional Money or Non-Filing Additional Money of the Payable Collections relating to the Municipal Extra-Legal Ordinary Tax) Article 688. In cases where the returns of delivery has been filed by the final date of filing of those returns, when the revision as provided for in Article 686 paragraph 1 or paragraph 3 has been made, the mayor of city, town or village shall, when he considers that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned prior to revision, collect negligence additional money equivalent to a sum computed by multiplying the amount of shortage due to the revision concerned by five percent, if such amount is more than two thousand yen. 2 In cases falling under any of the following items, the mayor of city, town or village shall, when it is recognized that there exists no justfiable reason with respect to the fact that the return of delivery has not been filed by the final date of filing in the case of item (1), with respect to the facts that the return of delivery has not been filed by the final date of filing and that there existed a mistake in the amount of taxable basis or the tax amount as returned prior to revision in the case of item (2), with respect to the fact that the return of delivery has not been filed by the final date for filing the return of delivery in the case of item (3) or item (4), collect, if the tax amount mentioned in each item concerned is more than one thousand yen, the non-filing additional money equivalent to the sum which shall be computed by multiplying the said tax amount for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than three months. However, in cases where the amount of non-filing additional money is less than one hundred yen, that shall not be collected: (1) In cases where return of delivery has been filed after the final date of filing, with respect to tax amount as returned in the return of delivery concerned, and the period from the day following the final date of filing of the return of delivery concerned; (2) In cases falling under the provision of the preceding item, when the revision as provided for in Article 686 paragraph 1 or paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 686 paragraph 2 has been made, with respect to the shortage amount due to the determination concerned and the period from the day following the final date of filing of return of delivery to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In cases falling under the provision of the preceding item, when the revision as provided for in Article 686 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period from the day following the final date of filing of the return of payment to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return of payment has been submitted after the final date of its filing, when the submitting is not made foreseeing that the amount of the municipal extra-legal ordinary tax payable by the special collecter concerned should be determined on the basis of the investigation of the mayor of city, town or village, the mayor of city, town or village shall deduct the amount corresponding to the amount, obtained by multiplying five percent by the tax amount as returned by the return of delivery concerned, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the mayor of city, town or village has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector without delay.

(Heavy Additional Money of the Payable Collections relating to the Municipal Extra-Legal Ordinary Tax) Article 689. In cases falling under the provision of paragraph 1 of the preceding Article, when the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the return of delivery on the basis of the fact so concealed or misrepresented, the mayor of city, town or village shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect the heavy additional money equivalent to the sum computed by multiplying fifty percent by the shortage amount due to the revision which should be the basis of the computation of the negligence additional money, if the amount of shortage is two hundred yen or more. 2 In cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of following items, the mayor of city, town or village shall collect the heavy additional money equivalent to the sum computed by multiplying fifty percent by the tax amount which was taken as the basis of its computation in addition to the negligence additional money mentioned in the same paragraph of the same Article, if it is two hundred yen or more: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, the fact that the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and has not filed the return by the final date of its filing on the pretext of the facts so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of the taxable basis, and he has filed the retun of delivery on the basis of the facts so concealed or misrepresented; (3) In cases falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis, and has not filed the return of payment by the final date of filing of the return of delivery on the pretext of the facts so concealed or misrepresented. 3 In cases falling under the provision of the preceding paragraph, the mayor of city, town or village shall not collect the heavy additional money computed on the basis of the tax amount as returned by the return of delivery concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of delivery. 4 The mayor of city, town or village shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector without delay.

(Arrearage Charge on the Municipal Extra-Legal Ordinary Tax Paid or Delivered after the Final Date of Payment) Article 690. The taxpayer or special collector of the municipal extra-legal ordinary tax shall, in cases where he pays the tax or deliver the payable collections after the final date of payment (in case where the period of the tax payment is postponed in accordance with the provision of Article 679, the final date for payment so postponed;hereinafter the same with respect to the municipal extra-legal ordinary tax) make payment, in case the tax amount or the amount of payable collections concerned is one hundred yen or more, by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount or the amount of payable collections by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen. 2 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer or the special collector to pay the tax or deliver the payable collections by the final date for payment.

(Offense relating to Evasion of the Municipal Extra-Legal Ordinary Tax) Article 691. A person who has evaded the municipal extra-legal ordinary tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both. 2 The special collector who has failed to pay the payable collections relating to the municipal extra-legal ordinary tax in whole or in part which are to be collected and to be delivered in accordance with the provision of Article 685 paragraph 2 shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen or to both. 3 In cases where the amount of the tax evaded mentioned in paragraph 1 or the amount of money not delivered in the preceding paragraph exceeds five hundred thousand yen, the amount of the fine mentioned in the respective paragraphs may be an amount in excess of five hundred thousand yen but less than the amount of the tax evaded or the money not delivered, according the circumstances, regardless of the provision of the respective paragraphs. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Crimiral Code shall not apply;provided, however, that the above provision shall not apply with regard to the penal servitude in case where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 5 When a representative of a juridical person or an agent, employee or other worker of a juridical or individul person has perpetrated the violation mentioned in paragraph 1 or paragraph 2 in connection with the business or the property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

(Remedies for Illegality or Error Involved in Imposition, Revision or Determination, or Detamination of Amount of Negligence Additional Money, Non-Filing Additional Money or Heavy Additional Money concerning the Municipal Extra-Legal Ordinary Tax) Article 692. Any person who has been subjected to the imposition of the municipal extra-legal ordinary tax or received the notification of revision or determination, or determination of the amount of negligence additional money, nonfiling additional money or heavy additional money in accordance with the provision of Article 686 paragraph 4, Article 688 paragraph 4, or Article 689 paragraph 4 may, when he considers that there is illegality or error involved in the imposition or revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an appeal of objection with the Mayor of city, town or village within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period) or notification of such determination. 2 In cases where the tax bill or notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill or the notification under the same paragraph is delivered. In this case, if the taxpayer of the special collector is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill or the notification is delivered. 3 The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to filing of an appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with court. 7 The collection of the impositions of the local body relating to the municipal extra-legal ordinary tax shall not be suspended even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Municipal Extra-Legal Ordinary Tax) Article 693. If taxpayer or special collector has not made the full payment of the impositions of the local body relating to the municipal extra-legal ordinary tax by the final date of payment (in case revision or determination is made, the final date for payment of shortage amount;the same hereinafter with respect to the municipal extra-legal ordinary tax), tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official of city, town or village shall specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village concerned. 3 In city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

(Reminder Fee relating to the Municipal Extra-Legal Ordinary Tax) Article 694. Tax official of city, town or village shall collect a fee, when he has issued letter of reminder, in accordance with the provisions of the by-law of the city, town or village concerned.

(Action on Delinquency relating to the Municipal Extra-Legal Ordinary Tax) Article 695. If a person who has received a reminder as provided for in Article 693 has failed to make the full payment of the impositions of the local body relating to the municipal extra-legal ordinary tax by the date specified in the letter of reminder, or in case a person who has received a notice on change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village shall take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the mayor of city, town or village within thirty days from the day of the action. 3 The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has objection to the decision may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis or request of the persons concerned, that it is necessary to do so.

(Offense relating to Action Delinquency relating to the Municipal Extra-Legal Ordinary Tax) Article 696. If a taxpayer or a special collector of the municipal extra-legal ordinary tax conceals, damages, or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer or a specific collector has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer or the taxpayer or the special collector evade the action on delinquency, he shall be liable to the penal servitude or a fine or both in pursuance of the same paragraph, according as the act is committed before the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or the special collector a third person having in possession the property of the taxpayer or the special collector before the taxpayer or the special collector is subjected to action delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or the special collector or a third person having in possession the property of the taxpayer or the special collector after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridcal or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Municipal Extra-Legal Ordinary Tax according to the National Tax Collection Law) Article 697. In the case of Article 695 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the same paragraph.

(Request for Hand-Over relating to the Municipal Extra-Legal Ordinary Tax) Article 698. In cases where the taxpayer or the special collector falls under any of the following items, tax official of the city, town or village concerned shall request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator, or inheritor who has given limited recognition, to hand over the impositions of the local relating to the municipal extra-legal ordinary tax. However, in cases where there exists any other property to be attached, he may seize it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In case inheritance has commenced with respect to the taxpayer or the special collector, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Municipal Extra-Legal Ordinary Tax) Article 699. When tax official of city, town or village has issued a letter of reminder, he shall collect, in case the municipal extra-legal ordinary tax amount or amount of payable collections on municipal extra-legal ordinary tax is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount or the amount of payable collections by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment tax or payable collections or the attachment of property. However, this shall not be collected in any of the cases listed below and in cases where the amount of additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax or the payable collections by the final date of payment. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

(Procedure of Collection of the Municipal Extra-Legal Ordinary Tax by Stamp) Article 700. In case the municipal extra-legal ordinary tax is collected by stamp, such collection shall be made by stamps issued by the city, town or village concerned. In this case, the city, town or village may cause the stamps to be pasted papers or other articles which prove the occurrence of the obligation to pay the municipal extra-legal ordinary tax or may substitute the stamps for the affixing of seal of completed payment after receiving the payment of cash equivalent to the amount of the denominations of the stamps. 2 When the taxpayers have pasted the stamps, the city, town or village or special collector shall cause them to be clearly crossed out by the seal of the city, town or village concerned, or by the seal or signature of the collector concerned, being put across those papers or other articles pasted with the stamps and the colors of stamps. 3 The necessary matters concerning the handling of the stamps mentioned in the paragraph 1 shall be fixed by the by-law of the city, town or village concerned.

(Transitory Disposition concerning the Extra-Legal Imdependent Tax of the City, Town or Village basing on the Former Local Tax Law) Article 701. The independent tax of the city, town or village based on the provision of Article 103 paragraph 3 of Former Local Tax Law (Law No.110 of 1948) which exists actually at the time of enforcement of this Law shall, except those tax items as may be fixed by the Local Finance Commission Regulation, be deemed to be the municipal extra-legal ordinary tax newly created with the permission of the Local Finance Commission as provided for in Article 669.

CHAPTER IV Special Purpose Tax

(Water Utility and Land Profit Tax) Article 702. Do, Fu or prefecture and city, town or village may, in order to pay the expenses required for accomplishment of works related to water utility works conducted in accordance with the City Planning Law (Law No.36 of 1919) and Special City Planning Law (Law No.19 of 1946), works related to forest road and other works which are to produce benefits to the land and forest, impose the water utility and land profit tax on the land or houses particulary benefited by the work concerned, with its value or dimensions as the taxable basis. 2 The amount of water utility and land profit tax (in the cases of the levy of tax extending over several years, the total amount of the taxes) shall not exceed the limit of benefit which the land or houses involved may specially receive owing to the works mentioned in the preceding paragraph.

(Common Facilities Tax) Article 703. The city, town or village may impose common facilities tax, to meet expenses required for the common facilities of the common workship, common warehouse, common collection depot, impurities disposal facilities and other common establishments of similar nature, on the person who are particulary benefited by the facilities concerned. 2 The tax amount of common facilities tax (in the case of the levy extending over several years, the total amount of tax) shall not exceed the limit of benefit which the taxpayer involved may specially received owing to the facilities mentioned in the preceding paragraph.

(Scope of Exemption of the Special Purpose Tax) Article 704. Local bodies shall not impose the special purpose tax on the State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, associations of these bodies, on property wards, on the Japan Monopoly Corporation and the Japanese National Railways.

(Date of Imposition and Period for Payment of the Special Purpose Tax) Article 705. The date of imposition and period for payment of special purpose tax shall be fixed by the by-law of the local body concerned.

(Method of Collection of the Special Purpose Tax) Article 706. The collection of the special poupose tax shall be by means of ordinary collection, special collection or collection by stamp according to the convenience of collection as are provided for by the by-law of the local body concerned.

(Tax Official's Powers of Questioning and Examination relating to the Special Purpose Tax) Article 707. If necessary for investigation relating to the imposition and collection of the special purpose tax, tax official may question the persons listed below or examine books, papers and other articles relating to the business of the persons mentioned in item (1) to item (3) inclusive: (1) Tax payers or those persons who are considered as obligated to pay taxes; (2) Special collectors; (3) Persons who are considered as obligated to furnish money or goods to those who are listed in the preceding two items; (4) Persons, except those listed in the preceding three items, who are considered as immediately concerned with the imposition and collection of the relevant special purpose tax. 2 In the case mentioned in the preceding paragraph, the tax officials concerned shall carry with them certificate to prove their status and show them, if requested by persons concerned. 3 The investigation concerning the action on delinquency relating to the special purpose tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 728 paragraph 1. 4 The power of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

(Offense relating to Refusal of Examination, etc. relating to the Special Purpose Tax) Article 708. A person who falls under any of the following items shall be liable to penal servitude not exceeding six months or a fine not exceeding fifty thousand yen: (1) A person who has refused, obstructed or evaded the examination of books, papers and other articles provided for in the preceding Article; (2) A person who has shown those books and papers mentioned in paragraph 1 of the preceding Article which contain false entries; (3) A person who has not made answer, or has given false answers to the questions of tax official in accordance with the provisions of the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Tax Manager of the Special Purpose Tax) Article 709. In cases where a taxpayer (excepting taxpayer of special purpose tax which is collected by means of special collection;the same in Article 711) or special collector of the special purpose tax has not his permanent residence, dwelling place, office or place of work in the local body to which he owes the obligation to pay or deliver taxes, he must nominate, from among persons residing within the area which is specified by the by-law of local public body concerned his tax managers to administer all affairs relating to the taxpayment and return them to the head of the local body. The same shall apply when the tax managers have been altered.

(Offense relating to False Return on Tax Manager relating to the Special Purpose Tax) Article 710. A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the preceding paragraph.

(Non-Criminal Fine for Failure of Return relating to Tax Manager of the Special Purpose Tax) Article 711. The local body may make provisions, by the by-law of local public body, to the effect that in cases where taxpayer or special collector has failed, without justifiable reasons, to file return in regard to the tax manager to be returned in accordance with the provision or Article 709, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 A person who has been subjected to the non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the head of local body within thirty days from the day of its disposition. 3 The decision of the head of local body on the objection filed in accordance with the provision of the preceding paragraph shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has field it. 5 In cases where the papers relating to the filing of objection are sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any parson who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended ever when the objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the head of local body may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Postponement of the Final Date of Payment of the Special Purpose Tax) Article 712. The head of local body may, as may be provided for by the by-law concerned, postpone the final date for payment for those taxpayers or special collectors who are under special circumstances. However, the period of postponement for the special collector shall not exceed thirty days.

(Procedure of Ordinary Collection of the Special Purpose Tax) Article 713. In cases where the special purpose tax is to be collected by means of ordinary collection, the tax bills to be delivered to the taxpayers shall be delivered by ten days before the final date for payment, at latest.

(Obligation to File Return or Report relating to Imposition and Collection of the Special Purpose Tax) Article 714. The taxpayer of the special purpose tax shall file return or report on matters relating to the imposition and collection of the special purpose tax in accordance with the provisions of the by-law of the local body concerned.

(Offense relating to False Return, etc. relating to the Special Purpose Tax) Article 715. A person who has filed a false return or report in regard to the matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding six months or a fine not exceeding fifty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the precedimg paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to File Return on the Special Purpose Tax) Article 716. Local body may make provisions, by the by-law of the local body concerned, to the effect that when the taxpayer of the special purpose tax has faild, without justifiable reasons, to file return or report on matters to be returned or reported in accordance with the provision of Article 714, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 A person who has been subjected to the noncriminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the head of local body within thirty days from the day of its disposition. 3 The decision of the head of local body on the objection filed in accordance with the provision of the preceding paragraph shall be rendered within thirty days from the day of its filing. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor, to the person who has filed it. 5 In cases where the papers relating to the filing of objection are sent by mail, the period requird for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been field. However, the head of local body may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reduction and Exemption of the Special Purpose Tax) Article 717. The head of local body may, through resolution by the assembly of the local body concerned, reduce or exempt the special purpose tax in cases where natural disasters or special circumstances exist, but only with regard to those persons who are considered to require the special purpose tax reduction or exemption, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances. However, this shall not apply to the special collector.

(Procedure of Special Collection of the Special Purpose Tax) Article 718. In cases where the special purpose tax is to be collected by way of special collection, person who has the facility for collection shall be designated as special collector by the by-law of the local body concerned and shall be caused to collect it. 2 The special collector mentioned in the preceding paragraph shall be obligated to submit to the head of local body concerned a return of delivery stating the basis and amount of the special purpose tax which he shall collect and such other particulars as may be provided for by the above by-law and to deliver the payable collections, not later than the final date of payment of the special purpose tax concerned. 3 With respect to the amount corresponding to the amount of the tax which the taxpayers did not pay to the special collector out of the payable collections of the special purpose tax delivered in accordance with the provision of the preceding paragraph, the special collector shall have the right of demanding compensation to the taxpayers. 4 In cases where the special collector has filed a suit with the court in accordance with the right of demanding compensation as provided for in the preceding paragraph, tax official shall produce testimony and afford other necessary assistance except cases where the official secret is involved.

(Revision and Determination relating to the Special Purpose Tax) Article 719. The head of local body may, in cases where the return of delivery as provided for in paragraph 2 of the preceding Article have been filed and when the amount of the taxable basis or of the tax so returned is at variance with the amount assessed by his investigation, revise it. 2 The head of local body may, in cases where the special collector has failed to file the return of delivery by the final date for filing the return of delivery, determine by his investigation the amount of the taxable basis and of the tax. 3 The head of local body may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or too low and that the fact that it is too low is due to a fraud or other wrongful act on the part of the special collector, revise it by his investigation. 4 The head of local body shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the special collector without delay.

(Collection of Shortage Amount of the Special Purpose Tax and the Arrearage Charge on such Shortage) Article 720. In cases where the revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the payable collection due to the revision or the amount of the payable collection due to the determination;hereinafter the same with respect to the special purpose tax) exists, tax officials shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article. 2 In the cases mentioned in the preceding paragraph, collection shall be made of the shortage amount plus an arrearage charge equivalent to the amount computed by multiplying the shortage amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the shortage amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment provided for in Article 718 paragraph 2 (in cases where the postponement of the final date for payment has been made in accordance with the provision of Article 712, the final date of payment so postponed;hereinafter the same with respect to the special purpose tax) to the final date of payment provided for in the preceding paragraph (or the day of payment in cases where payment has been made before the final date of payment). In cases where the amount of arrearage charge is less than ten yen, this shall not be collected. 3 The head of the local body may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the special collector having been given the revision or determination under the provision of the preceding Article paragraph 1 or paragraph 2 respectively.

(Negligence Additional Money or Non-Filing Additional Money of the Special Purpose Tax) Article 721. In cases where the returns of delivery has been filed by the final date of filing of those returns, when the revision as provided for in Article 719 paragraph 1 or paragraph 3 has been made, the head of the local body shall, when he considers that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned prior to revision, collect negligence additional money equivalent to a sum computed by multiplying the amount of shortage due to the revision concerned by five percent, if such amount is two thousand yen or more. 2 In the cases falling under any of the following items, the head of the local body shall, when it is recognized that there exists no justifiable reason with respect to the fact that the return of delivery has not been filed by the final date of filing in the case of item (1), with respect to the facts that the return of delivery has not been filed by the final date of filing and that there existed a mistake in the amount of taxable basis or the tax amount as returned prior to revision in the case of item (2), with respect to the fact that the return of delivery has not been filed by the final date for filing the return of delivery in the case of item (3) or item (4), collect the tax amount mentioned in each item concerned, if it is more than one thousand yen or more, the non-filing additional money equivalent to the sum which shall be computed by multiplying in proportion to the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than three months. However, in cases where the amount of non-filing additional money is less than ten yen, that shall not be collected: (1) In cases where return of delivery has been filed after the final date of filing, with respect to tax amount as returned in the return of delivery concerned, and the period from the day following the final date to the date of filing of the return of delivery concerned; (2) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 719 paragraph 1 or paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period mentioned in the preceding item; (3) In cases where the determination as provided for in Article 719 paragraph 2 has been made, with respect to the shortage amount due to the determination concerned and the period from the day following the final date of filing of return of delivery to the date of notification of the determination concerned as provided for in paragraph 4 of the same Article; (4) In the cases falling under the provision of the preceding item, when the revision as provided for in Article 719 paragraph 3 has been made, with respect to the shortage amount due to the revision concerned, and the period from the day following the final date of filing of return of delivery to the date of notification of the revision as provided for in paragraph 4 of the same Article. 3 In cases where the return of delivery has been submitted after the final date of its filing, when the submitting is not made foreseeing that the amount of the special purpose tax payable by the special collector concerned should be determined on the basis of the investigation of the head of the local body, the head of the local body shall deduct the amount corresponding to the amount obtained by multiplying the tax amount as returned by the return of delivery concerned by five percent, from the non-filing additional money computed in accordance with the provision of the preceding paragraph. 4 When the head of the local body has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with provision of paragraph 2, he shall notify it to the special collector without delay.

(Heavy Additional Money of the Special Purpose Tax) Article 722. In the cases falling under the provision of paragraph 1 of the preceding Article, when the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the return of delivery on the basis of the fact so concealed or mispresented, the head of the local body shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect the heavy additional money equivalent to the sum computed by multiplying the shortage amount due to the revisions which should be the basis of the computation of the negligence additional money by fifty-percent, if it is more than two hundred yen or more. 2 In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of the following items, the head of the local body shall collect, if the tax amount which shall be the basis of the calculation is two hundred yen or more, the additional money equivalent to the sum computed by multiplying the tax amount by fifty-percent, in addition to the nonfiling additional money mentioned in the same paragraph: (1) In the cases falling under the provision of item (1) of paragraph 2 of the preceding Article, the fact that the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis and have not filed the return of delivery by the final date of its filing on the pretext of the facts so concealed or misrepresented; (2) In the cases falling under the provision of item (2) of paragraph 2 of the preceding Article, the fact that special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of the taxable basis, and he has filed the return of delivery on the basis of the facts so concealed or misrepresented; (3) In the cases falling under the provision of item (3) or item (4) of paragraph 2 of the preceding Article, the fact that special collectors have concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of the amount of taxable basis, and have not filed the return of delivery by the final date of filing of the return of delivery by reason of the facts so concealed or misrepresented. 3 In the cases falling under the provision of the preceding paragraph, the head of the local body shall not collect the heavy additional money computed on the basis of the tax amounts as returned by the return of delivery concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of delivery. 4 The head of the local body shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector without delay.

(Arrearage Charge of the Special Purpose Tax Paid or Delivered by Returning after the Final Date of Payment) Article 723. The taxpayer or the special collector of the special purpose tax shall, in cases where he makes payment of the tax or delivery of the payable collections after the final date of payment, make payment or delivery by adding thereto the amount of the arrearage charge equivalent to the amount computed by multiplying the amount of tax or payable collections by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) of the tax amount, if the tax amount concerned or the payable collection concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment to the day of payment or delivery. This shall not apply in cases where the amount of the arrearage charge is less than ten yen. 2 The head of the local body may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure to pay tax or to deliver the payable collections by the final date.

(Offense relating to Evasion of the Special Purpose Tax) Article 724. Person who has evaded the special purpose tax in whole or in part by means of fraud or other wrongful acts, shall be liable to penal servitude not exceeding one year or a fine or a minor fine not exceeding one hundred thousand yen or to both. 2 The special collector who has not delivered in whole or in part the payabe collections relating to the special purpose tax which is to be collected and to be delivered in accordance with the provision of Article 728 paragraph 2 shall be liable to penal servitude not exceeding one year or a fine or a minor fine not exceeding one hundred thousand yen or to both. 3 In cases where the amount of the evasion mentioned in paragraph 1 or the amount undelivered mentioned in the preceding paragraph exceeds one hundred thousand yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of one hundred thousand yen but less than the amount of the tax evaded or the payable collection undelivered, according to circumstances, regardless of the provision of the respective paragraphs. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply. However, the above provisions shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 5 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 or paragraph 2 in connection with the business or the property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the Article.

(Remedies for Illegality or Error Involved in Imposition, Revision or Determination, or Determination of Amount of Negligence Additional Money, Non-Filing Additional Money or Heavy Additional Money concerning the Special Purpose Tax) Article 725. Any person who has been subjected to the imposition of the special purpose tax or received the notification of revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 719 paragraph 4, Article 721 paragraph 4 or Article 722 paragraph 4 may, when he considers that there is illegality or error involved in such imposition, revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an appeal of objection with the head of the local body within thirty days from the day of the receipt of the tax bill (in cases where the period the payment has been divided, the day of the receipt of the tax bill for the first period) or of such notification. 2 In cases where the tax bill or the notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill or the notification under the preceding paragraph is delivered. In this case, if the taxpayer or the special collector is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill or the notification under the preceding paragraph is delivered. 3 The decision of the head of the local body on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefore stated therein, to the person who has filed it. 5 In cases where the papers relating to the filing of objection are sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who has complaints against the decision on objection may file a suit with the court. 7 The collection of the impositions of the local body relating to the special purpose tax shall not be suspended even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the head of the local body may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Special Purpose Tax) Article 726. If taxpayer or special collector has not made the full payment of the impositions of the local bodies relating to the special purpose tax by the final date of payment (meaning the final date for the payment of the shortage amount, if a revision or determination has been made;hereinafter the same with respect to the special purpose tax) tax official shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, tax official must specify a reasonable period for payment or delivery due to reminder within such a term as may be fixed by the by-law of the local body concerned. 3 In the local body where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the local body concerned.

(Reminder Fee relating to the Special Purpose Tax) Article 727. Tax official shall collect a fee, when he has issued the letter of reminder in accordance with the provisions of the by-law of the local body concerned.

(Action on Delinquency relating to the Special Purpose Tax) Article 728. If a person who has received a reminder as provided for in Article 726 has failed to make the full payment of the impositions of the local body relating to the special purpose tax by the date specified in the letter of reminder, or in case a person has received a notice of change of final date of payment for advance collection has failed to make the full payment of the tax or the payable collection by the final date of payment specified therein, tax official shall take action, within such a period as may be provided for by the by-law of the local body concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who has complaints against the action as provided for in the preceding paragraph may file an appeal of objection with the head of the local body within thirty days from the day of the action. 3 The decision on the objection as provided for in the preceding paragraph shall be rendered within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the perion mentioned in paragraph 2. 6 Any person who has complaints with the decision on objection may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of the local body concerned. 8 The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the head of the local body may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Special Purpose Tax) Article 729. If a taxpayer or a special collector of the special purpose tax conceals, damages or disposes of, to the disadvantage of the local body, the properties for the purpose of evading that action before he is subjected to the action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty. 2 In cases where a third person who has in possession the property of a taxpayer or a sepcial collector has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer or the special collector evade the action on delinquency, he shall be liable to the penal servitude or a fine or both penal servitude and a fine in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency. 3 A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or the special collector or a third person having in possession the property of the taxpayer or the special collector before the taxpayer is subjected to the action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to a taxpayer or a special collector or a third person having in possession the property of the taxpayer or the special collector after action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Special Pupose Tax according to the National Tax Collection Law) Article 730. In the case of Article 728 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the same paragraph.

(Request for Hand-Over relating to the Special Purpose Tax) Article 731. In cases where a taxpayer or special collector falls under any of the following items, tax official of the local body concerned shall request the administrative organ concerned, local body, court of execution, marshal, compulsory administrator, bankruptcy administrator, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the special purpose tax. However, in cases where there exists any other property to be attached, he may attach it at once: (1) When he is subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he is subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer or the special collector, when the inheritor has given a limited recognition.

(Additional Arrearage Charge on the Special Purpose Tax) Article 732. When tax official has issued a letter of reminder, he shall collect, in case the amount of the special purpose tax or the amount of payable collections relating to the special purpose tax is one hundred yen or more, an additional arrearage charge computed by multiplying the amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or the payable collections or the attachment of property. However, this shall not be collected in any of the cases listed below or in cases where the amount of the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment specified in the letter of reminder. 2 The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount or the amount of payable collections.

(Procedure of Collection of the Special Purpose Tax by Stamp) Article 733. In case the special purpose tax is collection by stamp, such collection shall be made by stamps issued by the local body concerned. In this case, the local body may cause the stamps to be pasted on papers or other articles which prove the occurrence of the obligation to pay the special purpose tax or on the articles concerned or may substitute for the stamps the affixing of seal of completed payment after receiving of the payment of cash equivalent to the amount of the denominations of the stamps. 2 When the taxpayer has pasted the stamps, local body or special collector shall cause them to be clearly crossed out by the seal of the local body concerned, or by means of the seal of signature of each special collector concerned, being put across those papers or articles pasted with the stamps and the colors of the stamps. 3 The necessary matters concerning the handling of the stamps mentioned in the preceding paragraph shall be fixed by the by-law of the local body concerned.

CHAPTER V Special Arrangement of To etc.

(Special Arrangement of Ordinary Tax in To and Special Cities) Article 734. To shall impose, in the area where special wards exist, and a special city shall impose, the taxes listed in Article 5 paragraph 2 (excluding the tax corresponding to the tax which may be imposed by special ward in accordance with the provision of Article 736 paragraph 1) in addition to the taxes listed in Article 4 paragraph 2 as an ordinary tax. In the said case, To or special city shall be regarded as a city and the provisions from Chapter 3 Section 1 to Section 10 inclusive, shall apply mutatis mutandis. 2 The inhabitant's tax imposed by To in accordance with the provision of the preceding paragraph shall be called To inhabitant's tax. 3 Other than those mentioned in paragraph 1, To may create new tax item and impose ordinary taxes in the area where special wards exist. In this case, To shall be regarded as city and the provisions of Chapter 3 Section 11 shall apply mutatis mutandis.

(Special Arrangement of Special Purpose Tax in To and Special Cities) Article 735. To may impose in the area where the special wards exist and special cities may impose, the special purpose tax which the city, town and village may impose, as the special purpose tax, other than the special purpose tax which Do, Fu or prefecture may impose. In this case, To or special cities shall be regarded as city and the provisions of the part concerning the special purpose tax of the city, town or village in Chapter 4 shall apply mutatis mutandis.

(Special Wards Tax) Article 736. Special wards may, in accordance with the provisions of the by-law of To, impose as special ward tax in their areas the whole or a part of the tax which To may impose. 2 To shall not impose as To tax the tax imposed by special ward as special ward tax in accordance with the provision of the preceding paragraph. 3 Other than those items which may be imposed in accordance with the provision of paragraph 1, Special wards may create a new tax item of tax, and impose ordinary tax as the special ward tax. 4 With respect to creation and alteration of ordinary taxes as provided for in the preceding paragraph, the consent of To shall be obtained. 5 In cases where special wards impose the To inhabitant's tax in whole or in part as the special ward tax, this shall be called special ward inhabitant's tax. 6 With respect to the special ward tax, the provisions concerning the Do, Fu or prefecture tax or city, town or village tax corresponding to the special ward tax concerned in this Law shall apply mutatis mutandis. In this case, "Do, Fu or prefecture" or "city, town or village" , "governer of Do, Fu or prefecture" or "mayor of city, town or village" , "official of Do, Fu or prefecture" or "official of city, town or village" or "inhabitant's tax" shall read respectively "special ward" , head of special ward "," official of To attached to the special ward "," official of special ward "or" special ward inhabitant's tax"and with regard to application mutatis mutandis of the provision of Article 311, this shall be regarded as city having population of over five hundred thousand

(Special Arrangement of Special Ward, Administrative Ward and Ward of Five Major Cities) Article 737. With respect to the application of the provisions relating to the inhabitant's tax and municipal property tax to To, special city and city under Article 155 paragraph 2 of the Local Autonomy Law, the area of a special ward, administrative ward of special city and ward of a city under Article 155 paragraph 2 of Local Autonomy Law shall be deemed to be the area of one city, that special provisions may be established by the Local Finance Commission Regulation.

(Special Cases in Island) Article 738. With respect to the matters to which it is difficult to apply the provisions of this Law as it is, concerning the local tax and its imposition and collection in island, exceptional provisions may be established by the Local Finance Commission Regulation.

(Special Cases in Special Ward Tax, etc.) Article 739. With respect to the matters to which it is difficult to apply the provisions of this Law as it is, concerning the special ward tax and To tax in the area in To where the special wards exist and their imposition and collection, exceptional provisions may be established by the Local Finance Commission Regulation.

CHAPTER VI The Enterprise Tax and the Special Net Income Tax for the Fiscal Year 1950-51 and for the Fiscal Year 1951-52

Section 1 Common Rules

(Do, Fu and Prefectural Ordinary Taxes Leviable only for the Fiscal Year 1950-51 and for the Fiscal Year 1951-52) Article 740. Do, Fu and prefectures shall impose the taxes listed below as ordinary taxes only for the fiscal year 1950-51 (with regard to a juridical person, a business year from the business year to which January 1, 1950 belongs to the business year immediately preceding the business year to which January 1, 1950 belongs and for the fiscal year 1951-52 (with regard to a juridical person, a business year from the business year to which January 1, 1951 belongs to the business year immediately preceding the business year to which January 1, 1952 belongs): (1) Enterprise tax; (2) Special net income tax.

Section 2 Enterprise Tax

(Taxpayers, etc. of Enterprise Tax) Article 741. Enterprise tax shall be imposed, for enterprises operated by juridical persons and enterprises of the first and second categories operated by individuals, with income as the taxable basis, by Do, Fu or prefecture where an office or place of work is located, on the juridical or individual persons who operate such enterprises. 2 In regard to non-corporate association or foundation which has provided for a representative or manager, the provisions concerning corporation in this Section shall apply mutatis mutandis. 3 The enterprises of the first category mentioned in paragraph 1 shall be as follows: (1) Selling of articles business (including the selling business of animals and plants and such other things which are not usually called articles); (2) Money lending business; (3) Securities business; (4) Renting of articles business (including the renting of animals and plants and other things which are not usually called articles); (5) Manufacturing business (including the business of processing and repairing of articles); (6) Supply of electricity business; (7) Supply of gas business; (8) Earth and stone quarring business; (9) Wireless communication and broadcasting business; (10) Transportation business (including the business of forewarding agents;hereinafter the same with respect to the enterprise tax); (11) Motor highways business; (12) Canals business; (13) Wharves business; (14) Mooring facilities; (15) Cargo unloading place business; (16) Warehousing business (including the business of accepting articles on deposit and holding them in custody); (17) Contracting business; (18) Printing business; (19) Publishing business; (20) Photographing business; (21) Room renting business (Kashi-seki); (22) Hotels business; (23) Restaurants business; (24) Go-betweens business; (25) Agents business; (26) Brokerage business; (27) Wholesalers business; (28) Money exchange business; (29) Public bath business; (30) Theatrical entertainments business; (31) Gaming houses business; (32) Amusement parks business; (33) Other enterprises similar to the enterprises listed in respective preceding items and determined by Cabinet Order. 4 The enterprises of the second categories mentioned in paragraph 1 shall be as follows: (1) Live-stock breeding (excluding those conducted incidental to agriculture and those conducted mainly by utilizing land); (2) Aquatic industry; (3) Other enterprises similar to the enterprises mentioned under the preceding items determined by Cabinet Order. 5 With respect to an enterprise of the first and second category without establishing an office or place of work, the enterprise tax shall be imposed, regarding eiter the residence or dwelling place of the person operating the enterprise which has the closest connection with the said enterprise as the office or place of work.

(Enterprise Tax and Trust Assets) Article 742. With regard to income accuring from trust assets, a beneficiary who shall receive such an income as benefit from the trust shall be deemed to possess the trust assets and enterprise tax shall be imposed in accordance therewith. However, this shall not apply to jointly operated trust (this shall mean money trust taken on by a trust company which are trust assets of many trustees who do not corporate together, and which are jointly operated;hereinafter the same). 2 With regard to the application of the provision of the preceding paragraph, when the beneficiary is not specially determined or when he does not yet exist, the trustee or his successor shall be deemed to be the beneficiary.

(Extent of Exemption from Enterprise Tax) Article 743. Do, Fu and prefectures shall not impose enterprise tax on the enterprises listed in each of the following items: (1) Enterprises conducted by the National Government, To, Do, Fu and prefectures, special cities, towns, villages, special wards and associations similar to above; (2) Enterprises conducted by juridical persons, religious corporations, school corporations prescribed in Article 34 of the Civil Code and those conducted by juridical person prescribed in Article 64 paragraph 4 of the Private School Law (excluding those parts of enterprises conducted for the porpose of earning profit); (3) Business conducted by the Public Treasury for People's Finance, the Public Treasury for Residences Finance, the Reconstruction Finance Bank, Kodan based upon laws and orders, Japan Educational Association, Civilian Merchant Marine Committee, Holding Company Liquidation Commission, Closed Institutions Liquidation Commission, Securities Coordinating Liquidation Commission, Japan Monopoly Corporation, Japanese National Railways and Japan Broadcasting Corporation; (4) Health insurance enterprises of Health Insurance Association and Federation of Health Insurance Association, as well as national health insurance enterprises of National Health Insurance Association, juridical person conducting the business of national health insurance and Federation of National Health Insurance Organizations; (5) Enterprises conducted by Agricultural Mutual Aid Association, Federation of Agricultural Mutual Aid Association, Fishing Boats Insurance Association and Wood Vessels Insurance Association; (6) Agriculture; (7) Forestry; (8) Enterprises of ore mining and placer mining; (9) Businesses of the second category coducted mainly by family labor and as may be specified by Cabinet Order.

(Taxable Basis of Enterprise Tax) Article 744. The income mentioned in Article 741 paragraph 1 shall, for the fiscal year 1950-51, be the income of business year from the business year to which January 1, 1950 belongs to the business year immediately preceding the business year to which January 1, 1951 falls and, for the fiscal year 1951-52, the income of the business year from the business year to which January 1, 1951 belongs to the business year immediately preceding the business year to which January 1, 1952 belongs, and liquidated income in the case of a juridical person, and shall be, for the fiscal year 1950-51, the income of business during the fiscal year 1949-50 and, for the fiscal year 1951-52, the income of business during the fiscal year 1950-51 in the case of an individual person. 2 The business year referred to in the preceding paragraph involves business year as stipulated in laws and orders, articles of incorporation, act of endowment, regulations or agreements, and other periods similar thereto. 3 In cases where a juridical person has been dissolved or eliminated by merger in a business year, the period from the beginning of the business year to the time of dissolution or elimination or from the day following the dissolution or elimination to the day of confirmation of remaining assets shall be deemed to be one business year. 4 With regard to the enterprise tax in cases where an individual has wound up his enterprise during the period from January 1 to December 31, 1950, or from January 1 to December 31, 1951 the tax with the income under paragraph 1 as the taxable basis and the tax as the income during the period from January 1 of the same respective years to the date of winding up as the taxable basis shall be imposed immediately after the winding up of the business. 5 The income of a juridical person for each business year shall be the amount obtainable by subtracting the gross loss from gross earning in each business year concerned. 6 With regard to the calculation of the income of a trust company for each business year, the income and expenditure from jointly operated trust shall be deducted respectively from the total profits and total losses. 7 The liquidated income of a corporation shall be the surplus in cases where the value of the remaining assets exceeds the total amount of the shares paid up, amount invested and reserve fund, at the date of the dissolution of the corporation. 8 In the case of amalgamation of juridical persons, when the total amount of the shares paid up or the amount invested, and cash where the shareholders and staff of the juridical person dissolved in consequence of the amalgamation acquire as the result of the amalgamation from the juridical person which remains after the amalgamation or the juridical person established in consequence of the amalgamation exceed the total amount of the shares paid up or amount invested and reserve fund of the juridical person eliminated through the amalgamation at the time of the amalgamation, the surplus shall be deemed to be the liquidated income of the juridical person eliminated through such amalgamation. 9 The income of an individual shall be the amount obtained by subtracting the necessary expenses, for the fiscal year 1950-51, from the total income in the year 1949 or the period from January 1, 1950 to the date of abolition of the enterprise and, for the fiscal year 1951-52, from the total income during the year 1950 or the period from January 1, 1951 to the date of abolition of the enterprise. 10 In cases where the juridical persons under Article 34 of the Civil Code, shall juridical persons or the juridical persons as provided for by Cabinet Order, disburse, in whole or in part, the gross amount of the advantage relating to their business to the social works or other public utilities, such disbursement shall, as provided for by Cabinet Order, be computed as the total losses under the provision of paragraph 5. 11 The amount to be allocated according to number, value of goods and quantity of other works handled by the special juridical person designated by Article 746 paragraph 2 shall be computed as the total losses under the provision of paragraph 5. 12 Profits which a juridical person brought forward from the preceding business year, in case of calculating the income of business year concerned, shall not be computed as the total profits. 13 Losses which a juridical person brought forward from the preceding business year, in case of calculating the income of business year concerned, shall not be computed as the total lossess, however, the losses which occurred in the business year which has commenced within one year before the day of the commencement of each business year concerned in the case of juridical persons, and which have been deducted from the total profits on computation of income of business year after the business year of which the losses occurred, shall be computed as the total losses. 14 With respect to the computation of the taxable basis for the enterprise tax, in addition to those provided for in this Law, provisions shall be prescribed by Cabinet Order.

(Amount of Income to be Taxable Basis of Enterprise Tax for Business which is Conducted in two or More Do, Fu and Prefectures) Article 745. The total amount of income to be the taxable basis of the enterprise tax for the person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures shall be determined by the governor of Do, Fu and prefecture where the principal office of place of work is located. 2 In cases where the enterprise tax is imposed on the person who conducts business by establishing offices of places of work in two or more Do, Fu and prefectures, with amount of income as the taxable basis, by Do, Fu or prefectures concerned, the amount of income shall be determined by the governor of Do, Fu or prefecture mentioned in the preceding paragraph. 3 In cases where the governor of Do, Fu or prefecture mentioned in the preceding paragraph has determined the total amount of income, he shall immediately determine the amount of income to be taken as the taxable basis of the enterprise tax imposed by Do, Fu and prefectures concerned in accordance with the provision of the preceding paragraph, and shall notify it to the governors of Do, Fu and prefectures concerned (except the governor of Do, Fu or prefecture mentioned in paragraph 1;hereinafter the same in this Article). 4 The governors of Do, Fu and prefectures concerned may file an appeal of objection with Local Finance Commission in respect of the amount of income determined by the governor of Do, Fu or prefecture mentioned in paragraph 1 in accordance with the provisions of paragraph 2. 5 The filing of an appeal of objection in accordance with the provision of the preceding paragraph shall be made within thirty days from the day of receipt of the notification under the provision of paragraph 3. 6 The decision of the Local Finance Commission on the objection field as provided for in paragraph 4 shall be rendered within sixty days from the days of its receipt. 7 The Local Finance Commission may, in cases where it considers that there exists special necessity, revise the total amount of income determined, in accordance with the provision of paragraph 1 by the governor of Do, Fu or prefecture mentioned in the same paragraph or the amount of income determined in according with the provision of paragraph 2 by the governor of Do, Fu or prefecture mentioned in paragraph 1.

(Rate of Enterprise Tax) Article 746. The standard rate of the enterprise tax shall be twelve percent for the enterprise conducted by juridical persons (excluding special juridical persons) or the first category enterprise conducted by individual and eight percent for the enterprise conducted by special juridical persons and the second category enterprise conducted by individuals. 2 The special juridical person of the preceding paragraph shall be as follows: (1) Agricultural Cooperative Associations and Federation of Agricultural Cooperative Associations; (2) Consumer's Livelihood Cooperative Associations and Federation of Consumer's Livelihood Cooperative Associations; (3) House Renting Associations and Federation of House Renting Associations, Room Renting Associations and Federation of Room Renting Associations; (4) Urban Area Trust Associations; (5) Middle and Small Scale Enterprise and Other Cooperative Associations (except Enterprise Union); (6) Fishermen's Cooperative Association, Fishermen's Production Association, Federation of Fishermen's Cooperative Associations, Marine Products Processing Cooperative Associations and Federation of Marine Products Processing Cooperative Associations; (7) Forestry Associations and Federation of Forestry Associations; (8) Agriculture and Forestry Central Bank; (9) Commercial and Industrial Association Central Bank; (10) Mutual Insurance Companies, Securities Exchange and Commercial Goods Exchange on a membership basis. 3 Among the juridical persons enumerated in item (1) and items (6) to (9) inclusive, the enterprise tax shall not be imposed on those which do not cause the members belonging thereto or associations or federations to make investment therein. 4 In case Do, Fu or prefecture imposes at the rate different from the standard rate under the paragraph 1, the governor of Do, Fu or prefecture shall notify the Local Finance Commission in advance.

(Rate of the Enterprise Tax Applicable for a Certain Year) Article 747. The rate of the enterprise tax on business conducted by juridical persons shall be the rate current in the fiscal year to which the day of the termination of their business year belongs.

(Exemption Point of the Enterprise Tax) Article 748. Do, Fu or prefecture shall not impose the enterprise tax, when the amount of income to be taken as the taxable basis of the enterprise tax on business conducted by individual persons is less than twenty-five thousand yen. However, in cases where there exists financial or other necessity, the enterprise tax may be imposed even when the amount of income is less than twenty-five thousand yen. 2 Do, Fu or prefecture shall, in case the amount of income to be taken as the taxable basis of the enterprise tax on business conducted by individual person exceeds the amount upon which the enterprise tax may be imposed in accordance with the provisions of the preceding paragraph, impose the enterprise tax on the basis of the entire amount of the said income.

(Exception of the Taxable Basis and Rate of the Enterprise Tax) Article 749. The taxable basis of the enterprise tax on electricity supply, gas supply and business of transportation, notwithstanding the provisions of Article 741 paragraph 1 and Article 744 paragraph 1, shall be, in respect of those conducted by juridical person, the amount of receipt and income of liquidation in each business year, or in respect of those conducted by individual persons, for the fiscal year 1950-51, the amount of receipt of business during the year of 1949 or during the period from January 1, 1950 to the day of abolition of business and, for the fiscal year 1951-52, the said amount during the year 1950 or during the period from January 1, 1951 to the day of abolition of business. The standard rate in cases where the amount of receipt is the taxable basis shall be 1.6 percent, notwithstanding the provisions of Article 741 paragraph 1. 2 Out of the enterprise tax on electricity supply, gas supply conducted by a juridical person, the taxable basis, for the enterprise tax of the business year to which the period from January 1, 1950 to December 31 of the same year belongs notwithstanding the provisions of the preceding paragraph, shall be the amount of receipt during the period from the day of commencement of the business year concerned to August 31 of the same year plus the amount of receipt during the period from January 1, 1951 of the final date of the business year concerned, and the standard rate, for the amount of receipt, out of the amount of taxable basis, during the period from the day of commencement of the business year concerned to August 31, 1950, shall be 2.4 percent, and, for the amount of receipt during the period from January 1, 1951 to the final date of the business year concerned shall be 1.6 percent. 3 With regard to the taxable basis of the enterprise tax on business other than the business provided for in paragraph 1, such matters as the amount of capital, amount of sales, floor space of a house or rental value thereof, areas of land or rental value thereof, number of employees, etc. may be taken as the taxable basis without reference to the income mentioned in Article 741 paragraph 1 and Article 744, or the income and such taxable basis may be used together, in accordance with the state of business. The rate in this case shall be so determined as not to be extremely out of proportion as to the burden to be borne in the case of the rate of Article 746.

(Period of Payment of Enterprise Tax paid by Individual Person) Article 750. The period for payment of enterprise tax on business conducted by individual person (except the enterprise tax in accordance with the provision of Article 744 paragraph 4) shall be determined by the by-law of Do, Fu or prefecture concerned, for the fiscal year 1950-51, in September and December and, for the fiscal year 1951-52, in August and November. However, in cases where there is any special circumstance, any period for payment different from the above may be provided for.

(Method of Collection of the Enterprise Tax) Article 751. The collection of the enterprise tax shall be made by means of ordinary collection. 2 In cases where the enterprise tax is to be collected, the tax bills to be delivered to the taxpayer must be delivered by ten days prior to the final date of payment.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Enterprise Tax) Article 752. The taxpayer of the enterprise tax must file returns or reports on matters as provided for by the by-law of Do, Fu or prefecture concerned in regard to the imposition and collection of the enterprise tax in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. relating to the Enterprise Tax) Article 753. A person who has field a false returns or reports on the matters to be returned or reported in accordance with the provisions of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violation mentioned in the preceding paragraph in connection with its business or property, the juridical or individual person shall be liable to a fine mentioned in the same paragraph in addition to the punishment of the offender.

(Non-Criminal Fine for Failure, etc. to File Return on the Enterprise Tax) Article 754. Do, Fu or prefecture may establish the provision in the by-law of Do, Fu or prefecture concerned to the effect that when the payer of the enterprise tax has failed, without proper cause, to file the returns or reports on the matters to be returned or to be reported in accordance with the provision of Article 752, he shall be liable to non-criminal fine not exceeding thirty thousand yen. 2 A person who has been liable to a non-criminal fine as provided for in preceding paragraph may, when he is dissatisfied with that disposition, the file an appeal of appeal an objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection appealed as provided for in the preceding paragraph shall be rendered within thirty days from the day of the receipt of the objection. 4 The decision on complains shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has appealed it. 5 In cases where the documents relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the appeal of objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon the request by the persons concerned, it is necessary to do so.

(Tax Official's Rights of Questioning and Examination relating to the Enterprise Tax) Article 755. If necessary for investigation relating to the imposition and collection of the enterprise tax, tax official of Do, Fu or prefecture may question the persons listed below or examine books, documents and other articles relating to the business of the persons mentioned in item (1) or item (2): (1) A taxpayer or person who is considered as being obligated to pay taxes; (2) A person who is considered as being obligated to furnish money or goods to those who are listed in the preceding item; (3) Person, other than those listed in the preceding two items, who is considered to be directly interested in imposition and collection of the enterprise tax. 2 In the case mentioned in the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it upon requesting by persons concerned. 3 The investigation concerning the action on delinquency relating to the enterprise tax shall be in accordance with the provision of Article 767 paragraph 1, regardless of the provision of paragraph 1. 4 The right of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the criminal research.

(Offense relating to Refusal of Examination, etc. relating to the Enterprise Tax) Article 756. Any person who falls under any one of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen: (1) Any person who has refused, obstructed or evaded the examination of books, documents and other articles which is provided for in the provision of the preceding Article; (2) Any person who has shown those books and documents mentioned in paragraph 1 of the preceding Article which contain false entries; (3) Any person who has refued to answer, or given false answers to the questions of tax officials as provided for in the preceding Article. 2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violations mentioned in the preceding paragraph in connection with its business or property, the juridical person or natural person shall be liable to a fine mentioned in the same paragraph in addition to the punishment of the offender.

(Tax Manager of the Enterprise Tax) Article 757. If the taxpayers of the enterprise tax have not their permanent residences, dwelling places, offices or places of work in Do, Fu or prefecture to which they owe the obligation to pay tax, they must nominate their respective tax managers from among persons residing within such areas as may be specified by the by-law of Do, Fu or prefecture concerned to make them administer all matters relating to the payment of tax and return them to the governor of Do, Fu or prefecture. The same shall apply when the tax managers have been altered.

(Offense relating to False Return on Tax Manager relating to the Enterprise Tax) Article 758. A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not more than thirty thousand yen. 2 In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violation mentioned in the preceding paragraph in connection with its business or property in addition to the punishment of the offender, the juridical or individual person shall be liable to a fine mentioned in the same paragraph.

(Non-Criminal Fine relating to False Return on the Tax Manager of the Enterprise Tax) Artiele 759. Do, Fu or prefecture may make provisions by the by-law of Do, Fu or prefecture concerned to the effect that in case the taxpayer of the enterprise tax has filed, without proper cause, to file returns in regard to the tax manager to be returned in accordance with the provision of Article 757, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been punished with a non-criminal fine as provided for in the preceding paragraph may, when he is dissatisfied with that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be made within thirty days from the day of its receipt. 4 The decision on the objection shall be made in writing and shall be delivered, with the reasons therefor stated thereins, to the person who has filed it. 5 In cases where the documents relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the the court. 7 The collection of a non-crimial fine shall not be suspended even when the appeal of objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the persons concerned, it is necessary to do so.

(Offense relating to Evasion of the Enterprise Tax) Article 760. A representative of a juridical person or an agent, employee or other worker who has committed the violation shall be liable to penal servitude for not more than three years or a fine not exceeding five million yen or to both, in case he has evaded the enterprise tax in whole or in part by means of fraud or wrongful acts. 2 Any person who has evaded the enterprise tax in whole or in part by means of a fraud or wrongful acts shall be liable to penal servitude not exceeding three years or a fine not exceeding five million yen or to both. 3 In case where the amount of the evasion mentioned in the preceding two paragraphs exceed five million yen, the amount of the fine mentioned in the respective paragraphs may be an amount exceeding five million yen but less than the amount corresponding to the amount of the evasion, according to circumstance. 4 To a person who has committed the offense mentioned in paragraph 1 or paragraph 2 the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply, except with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 5 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violation mentioned in paragraph 1 or paragraph 2 in connection with the business or property of the juridical or individual person shall be liable to a fine mentioned in this Article in addition to the punishment of the offender.

(Postponement of Final Date for Payment of the Enterprise Tax) Article 761. The governor of Do, Fu or prefecture may, as may be provided for by the by-law of Do, Fu or prefecture concerned, postpone the final date for payment for those taxpayers who are under special circumstances.

(Reduction and Exemption of the Enterprise Tax) Article 762. The governor of Do, Fu or prefecture may, through the resolution by its assembly concerned, reduce or exempt the enterprise tax, in cases where natural disasters or special circumstances exist, only of those persons who are considered to require enterprise tax reduction or exemption who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

(Arrearage Charge on the Enterprise Tax paid after the Final Date of Payment) Article 763. The taxpayers of the enterprise tax shall, in cases where they make the payment of the cases where they make the payment of the tax after the final date of payment (in cases whese the postponement of the final date for payment provided for in Article 761 has been done, the final date so postponed;hereinafter the same with respect to the enterprise tax) they shall make payment by adding thereto the amount of the arrearage charge equivalent to the amount obtained by multiplying the tax amount concerned by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the tax amount concerned is one hundred yen or more, in proportion to the number of days from the day following the final date of payment to the day of payment. However, this shall not apply when the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when they consider that there exists an inevitable cause for the failure to pay by the final date of payment.

(Remedies for Illegality or Error Involved in Imposition of the Enterise Tax) Article 764. Any person who has been subjected to the imposition of the enterprise tax may, when he considers that there is illegality or error involved in that imposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period). 2 In cases where the tax bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day of the receipt of the tax bill under the same paragraph. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt. 3 The decision of the governor of Do, Fu or or prefecture on the objection filed as provided for in paragraph 1 shall be made within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who is dissatified with the decision on the objection may file a suit with the court. 7 The collection of the impositions of local bodies relating to the enterprise tax shall not be suspended even when the appeal of objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if they consider, on the basis of request of the persons concerned, it is necessary to do so.

(Reminder relating to the Enterprise Tax) Artcle 765. If a taxpayer has not made the full payment of the impositions of local bodies relating to the enterprise tax by the final date of payment, the tax official of Do, Fu or prefecture shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply when advance collection is made. 2 In the case mentioned in the preceding paragraph, the tax official of Do, Fu or prefecture shall specify a reasonable period for payment within such a term as may be fixed by the by-law of Do, Fu or prefecture concerned. 3 In Do, Fu or prefecture when special circumstances exist, a term different from that provided for in parapraph 1 may be fixe by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Enterprise Tax) Article 766. The tax official of Do, Fu or prefecture shall collect a fee in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, when he has issued the letter of reminder.

(Action on Delinquency relating to the Enterprise Tax) Article 767. If a person who has received the reminder as provided for in Article 765 has has failed to make the full payment of the impositions of the local body relating to the enterprise tax by the date specified in the letter of reminder, or if a person who has received the notice of change of the final date of payment for purposes of the advance collection has failed to make the full payment of the tax by the final date specified in the notes, the tax official of Do, Fu or prefecture shall make the action on delinquency within such a period as may by provided for by the the by-law of Do, Fu or prefecture concerned, in accordance with the practice of the action of delinquency of the national taxes as provided for in the National Tax Collection Law. 2 Any person who is dissatisfied with the action as provided for in the preceding paragraph may file an appeal of objection against the governor of Do, Fu or prefecture within thirty days from the day of the action. 3 The decision of governor of Do, Fu or prefecture on the appeal of objection filed as provided for in the preceding paragraph, shall be made within sixty days from the day of receipt. 4 The decision on the objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has field it. 5 In cases where the documents relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection, may file a suit with the court. 7 The action in accordance with the provision of paragraph 1 may be taken outside the area of Do, Fu or prefecture concerned. 8 The execution of the action shall not be suspended even when the appeal of objection provided for in paragraph or the suit provided for in paragraph 6 has been filed. However, governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency relating to the Enterprise Tax) Article 768. If a taxpayer of the enterprise tax conceals, damages or disposes of the property, to the disadvantage of the Do, Fu or prefecture concerned, before he is subjected to the action of delinquency for the purpose of evading the action concerned, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading the action concerned after having been subjected to it, the same shall apply. 2 In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency, he shall be liable to the penal servitude or a fine or both under the same paragraph according as the act was committed before or after the execution of the action on delinquency. 3 A person who knowingly has become a party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to the action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when the action concerned has been executed. The same shall apply to a person who knowingly becomes a party in any of the acts provided for in paragraph 1 to a taxpayer or a third person having in possession the property of the taxpayer after the action on delinquency has been executed. 4 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed the violations mentioned in the preceding three paragraphs in connection with its business or property, not only the offender shall be punished but also the juridical or individual person shall be liable to a fine mentioned in respective paragraphs.

(Offense concerning Refusal of Examination relating to Action on Delinquency of the Enterprise Tax according to the National Tax Collection Law) Article 769. In the cases of Article 769 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of Do, Fu or prefecture conducted by applying mutatis mutandis the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 When a representative of a juridical person or an agent employee or other worker of a juridical or individual person has committed the violation mentioned in the preceding three paragraphs in connection with its business or property, not only the offender shall be punished but also the juridical or individual person shall be liable to a fine mentioned in the same paragraph.

(Request for Hand-Over relating to the Enterprise Tax) Article 770. In cases where taxpayer of the enterprise tax falls under any one of following items, tax official of Do, Fu or prefecture shall request the administrative organ concerned, local body, court of execution, marshal, compulsory administrator, administrator in bankruptcy, liquidator, or inheritor who has given limited recognition, to hand-over the impositions of the local body relating to the enterprise tax. However, in cases where there exists any property to be attached, he may attach it at once: (1) When he has been subjected to an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When he has been subjected to compulsory execution; (3) When he has been declared bankrupt; (4) When the auction has commenced; (5) When a juridical person has been dissolved; (6) In cases where inheritance has commenced with respect to the taxpayer, when the inheritor has given limited recognition.

(Additional Arrearage Charge relating to the Enterprise Tax) Article 771. When the tax official of Do, Fu or prefecture has issued the letter of reminder, he shall collect an additional arrearage charge computed at four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the enterprise tax amount is one hundred yen or more, in proportion to the number of days from the day following the final date specified in the letter of reminder to the day of the full payment of the tax or the attachment of property. However, this shall not be collected in case listed below and in case the additional arrearage charge is less than ten yen: (1) When advance collection is to be made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the full payment of the tax by the final date specified in letter of reminder. 2 The amount of the additional arrearage charge under the preceding paragraph shall not exceed five percent of the taxes.

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to the Offense relating to the Enterprise Tax) Article 772. With regard to the offenses relating to the enterprise tax, the provisions of the Anti-National Tax Evasion Law (excluding Article 19-(2) and Article 22) shall apply mutatis mutandis.

Article 773. In the case of the preceding Article, the function of the chief of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and that of the chief of the taxation office by the governor of Do, Fu or prefecture or by the chief or the branch office, office of local affairs or the office in charge of handling the taxation affairs established by the by-law of Do, Fu or prefecture concerned, and the function of the tax official of the National Tax Bureau or the taxation office shall be performed by the taxation official of Do, Fu or prefecture who is designated by governor of Do, Fu or prefecture performs the function of the chief of the taxation office, his function shall be restricted to the offense relating to the enterprise tax that may be discovered in the area outside the jurisdiction of the person who performs the function of the chief of taxation office other than the governor of Do, Fu or prefecture.

Article 774. In the case of Article 772, any person who performs the function of tax official may investigate the case of offense relating to the enterprise tax outside the area of Do, Fu or prefecture to which he belongs.

Article 775. In the case of Article 772, the offense relating to the enterprise tax shall be interpreted as the offense relating to the tax other than the indirect national tax.

Section 3 Special Net Income Tax

(Payers, etc. of the Special Net Income Tax) Article 776. The special net income tax shall be imposed, for the business of the first and second categories operated establishing an office or place of work by individuals, with income as the taxable basis, by Do, Fu or prefecture where the office or place of work is located, on the persons who operate such business. 2 The businesses of the first category mentioned in the preceding paragraph shall be as follows: (1) Medical profession; (2) Dentists business; (3) Pharmacists business; (4) Midwives business; (5) Veterinary surgeons business; (6) Other business similar to those mentioned under the preceding items and determined by Cabinet Order. 3 The business of the second category mentioned in paragraph 1 shall be as follows: (1) Lawyers business; (2) Consultants on judicial papers business; (3) Consultants on administrative papers business; (4) Notaries business; (5) Patent lawyers business; (6) Tax consultants business; (7) Certified public accountants business; (8) Public accountants business; (9) Design Supervisers business; (10) Barbers and beauty parlors business; (11) Art instructors business; (12) Other business similar to those mentioned in the preceding items and determined by Cabinet Order. 4 With respect to the first category business or the second category business operated without establishing an office or place of work, the special net income tax shall be imposed, by regarding either the permanent residence or the dwelling place of the person who operates the business which is most closely related to that business, as the office or place of work.

(Taxable Basis of the Special Net Income Tax) Article 777. The income mentioned in paragraph 1 of the preceding Article shall be the income of business, for the fiscal year 1950-51 during the year 1949 and, for the fiscal year 1951-52 said income during the year 1950. 2 With regard to the special net income tax in cases where a taxpayer has abolished his business during the period from January 1 to December 31, 1950 or from January 1 to December 31, 1951, in addition to the tax in cases where the income mentioned in the preceding paragraph is the taxable basis, the tax in cases where the income during the period from January 1 of the same respective years to the date of the abolition of business is the taxable basis shall be imposed immediately after the abolition of business. 3 The income mentioned in paragraph 1 shall be the amount obtained by deducting necessary expenditures from the total amount of the income for du fiscal year 1950-51, the said amount during the year 1949 or during the period from January 1, 1950 to the date of abolition of business, and for the fiscal year 1951-52, the said amount during the year 1950 or during the period from January 1, 1951 to the date of abolition of business. 4 With respect to the computation of the taxable basis of the special net income tax, provisions shall be made by Cabinet Order, in addition to those of this Law.

(Amount of Income to be the Taxable Basis of the Special Net Income Tax for the Business Conducted by Establishing Offices or Places of Work in Two or More Do, Fu and Prefectures) Article 778. The total amount of income to be the taxable basis of the special net income tax on the person who engages in a line of enterprise by establishing several offices or places of work in two or more Do, Fu and prefectures shall be fixed by the governor of Do, Fu or prefecture where the main office or place of work is located. 2 The amount of income to be the taxable basis of the special net income tax to be imposed by Do, Fu and prefectures concerned on the person who engages in a line of enterprise by establishing several offices or places of work in two or more Do, Fu and prefectures shall be fixed by the governor mentioned in the preceding paragraph. 3 In cases where the governors of Do, Fu and prefectures mentioned in paragraph 1 have fixed the total amount of income, he shall decide, without delay, the amount of income to be the taxable basis of the special net income tax to be imposed by Do, Fu or prefecture concerned and notify the same to the governor of Do, Fu or prefecture concerned (excluding the governor of Do, Fu or prefecture mentioned in paragraph 1;hereinafter the same in this Article) in accordance with the provision of the preceding paragraph. 4 The governor of Do, Fu or prefecture concerned may file an appeal of objection with the Local Finance Commission relating to the amount of income determined by the governor of Do, Fu or prefecture mentioned in paragraph 1 in accordance with the provisions of paragraph 2. 5 The filing of an appeal of objection in accordance with the provisions of the preceding paragraph shall be made within thirty days from the date of the receipt of the notification mentioned in paragraph 3. 6 The decision of the Local Finance Commission on the objection filed in accordance with the provisions of paragraph 4 shall be made within sixty days from the date of receipt of the filing thereof. 7 The Local Finance Commission may, in cases where it considers that there exists specia necessity, revise the total amount of income determined in accordance with the provisions of paragraph 2 by the governor of Do, Fu or prefecture mentioned in the same paragraph or the amount of income determined in accordance with the provisions of paragraph 2 by the governor of Do, Fu or prefecture mentioned in paragraph 1.

(Rate of the Special Net Income Tax) Article 779. The standard rate of the special net income tax shall be 6.4 percent for the first category business and 8 percent for the second category business. 2 In cases where Do, Fu and prefectures intend to impose at a rate different from the standard rate under the preceding paragraph, they shall so notify the Local Finance Commission in advance.

(Exemption Point of the Special Net Income Tax) Article 780. Do, Fu or prefecture shall not impose the special net income tax, when the amount of income to be taken as the taxable basis of the special net income tax is less than twenty five thousand yen. However, in cases where there exists financial or other necessity, the special net income tax may be imposed even when the amount of income is less than twenty five thousand yen. 2 Do, Fu or prefecture shall, in case the amount of income to be taken as the taxable basis of the special net income tax exceeds the amount upon which the special net income tax may be imposed in accordance with the provisions of the preceding paragraph, impose the special net income tax on the basis of the entire amount of the said income.

(Time for Payment of the Special Net Income Tax) Article 781. The time for the payment of the special net income tax (excluding the special net income provided for in Article 777 paragraph 2) shall be fixed, for the fiscal year 1950-51 in September and December and, for the fiscal year 1951-52, in August and November by the by-law of Do, Fu or prefecture concerned. However, a different time for payment may be fixed in cases where special circumstances exist.

(Method of Collection of the Special Net Income Tax) Article 782. The collection of the special net income tax shall be made by means of ordinary collection. 2 In cases where the special net income tax is to be collected, the tax bills to be delivered to the taxpayers must be delivered by ten days prior to the final date of payment without delay.

(Obligation to File Returns or Reports relating to Imposition and Collection of the Special Net Income Tax) Article 783. The taxpayer of the special net income tax must file a return or report on matters as provided for by the by-law of Do, Fu or prefecture concerned, in regard to the imposition and collection of the special net income tax in accordance with the provisions of the same by-law.

(Offense relating to False Returns, etc. relating to the Special Net Income Tax) Article 784. A person who has filed a false return or report on the matters to be returned or reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. 2 In cases where an agent, employee or other worker of an individual person has committed the violation mentioned in the preceding paragraph in connection with his business or property, not only the perpetrator shall be punished but also the individual person shall be liable to a fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure, etc. to File Return on the Special Net Income Tax) Article 785. Do, Fu or prefecture may establish the provisions by the by-law of Do, Fu or prefecture concerned to the effect that in cases where the payer of the special net income tax has failed, without proper cause, to file the returns or reports on the matters to be returned or to be reported in accordance with the provision of Article 783, he shall be liable to non-criminal fine not exceeding thirty thousand yen. 2 A person who has become liable to a non-criminal fine as provided for in the preceding paragraph may, when he is dissatisfied with that action, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of that action. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the date of receipt of the filing of the objection. 4 The decision of objection shall be made in writing and delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The collection of the non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon the request by the persons concerned, that it is necessary to do so.

(Tax Official's Rights of Questioning and Examination relating to the Special Net Income Tax) Article 786. If necessary for investigation relating to the imposition and collection of the special net income tax, tax official of Do, Fu or prefecture may question the persons listed below or examine books, documents and other articles relating to the business of the persons mentioned in item (1) or (2): (1) A taxpayer or person who is considered as being obligated to pay taxes; (2) A person who is considered as being obligated to furnish money or goods to the person mentioned under the preceding item; (3) A person other than those mentioned under the preceding two items, who is considered to be directly interested in imposition and collection of the special net income tax concerned. 2 In the case of the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it upon request by the persons concerned. 3 Investigation concerning the action on delinquency relating to the special net income tax shall be in accordance with the provision of Article 798 paragraph 1, regardless of the provision of paragraph 1. 4 The right of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for criminal research.

(Offense relating to Refusal of Examination, etc. concerning the Special Net Income Tax) Article 787. Any person who falls under any one of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen; (1) Any person who has refused, obstructed or evaded the examination provided for in the preceding Article of books, documents and other articles; (2) Any person who has shown such books and documents mentioned in paragraph 1 of the preceding Article which contain false entries; (3) Any person who has refused to answer, or given false answers to the questions of tax officials provided for in the preceding Article. 2 If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the fine mentioned in the same paragraph.

(Tax Manager of the Special Net Income Tax) Article 788. If the tax payer of the special net income tax has not a permanent residence, dwelling place, office or place of work in Do, Fu or prefecture to which he owes the obligation to pay tax, he must nominate his tax managers from among person residing within such an area as may be specified by the by-law of Do, Fu or prefecture concerned to make them administer all matters relating to the payment of tax and return them to the governor of Do, Fu or prefecture. The same shall apply when the tax managers have been altered.

(Offense relating to False Return on Tax Manager of the Special Net Income Tax) Article 789. A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen. 2 In cases where an agent, employee or other worker of an individual person has committed the violation mentioned in the preceding paragraph in connection with his business or property, not only the perpetrator shall be punished but also the individual person shall be liable to a fine mentioned in the same paragraph.

(Non-Criminal Fine for Failure to file Return on Tax Manager of the Special Net Income Tax) Article 790. Do, Fu or prefecture may establish the provisions by the by-law of Do, Fu or prefecture concerned, to the effect that in cases where the taxpayer of the special net income tax has failed, without proper cause, to file returns in regard to the tax manager to be returned in accordance with the provision of Article 788, he shall be liable to a non-criminal fine not exceeding thirty thousand yen. 2 Any person who has been punished with a non-criminal fine as provided for in the preceding paragraph may, when he is dissatisfied with that action, file an objection with the governor of Do, Fu or prefecture within thirty days from the day of that action. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in the preceding paragraph shall be made within thirty days from the day of its receipt. 4 The decision on the objection shall be made in writing and delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the persons concerned, that it is necessary to do so.

(Offense relating to Evasion of the Special Net Income Tax) Article 791. Persons who have evaded the special net income tax in whole or in part by means of fraud or other wrongful acts shall be liable to penal servitude not more than three years or a fine not more than one million yen or to both. 2 In cases where the amount of the evasion mentioned in the preceding paragraph exceeds one million yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of one million yen but less than the amount corresponding to the amount of the tax evaded, according to circumstances, regardless of the provision of the same paragraph. 3 To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;provided, however, that the above provision shall not apply with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine. 4 When an agent, employee or other worker of an individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or the property of that individual person, not only the perpetator shall be punished but also the individual person shall be liable to the penalty of fine mentioned in this Article.

(Postponement of the Final Date for Payment of the Special Net Income Tax) Article 792. The governor of Do, Fu or prefecture may, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, postpone the final date for payment for those payers of the special net income tax who are under special circumstances.

(Reduction or Exemption of the Special Net Income Tax) Article 793. The governor of Do, Fu or prefecture may, through decision by its assembly concerned, reduce or exempt the special net income tax, in cases where there exist special circumstances such as natural disasters, only with regard to those persons who are considered to require reduction or exemption of the special net income tax, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

(Arrearage Charge on the Special Net Income Tax Paid after the Final Date of Payment) Article 794. The taxpayers shall, in cases where they make payment of the tax after the final date of payment (in cases where the postponement of the final date for payment has been done in accordance with the provision of Article 792, the final date of payment so postponed;hereinafter the same with respect to the special net income tax), make payment by adding thereto the amount of the arrearage charge equivalent to the amount obtained by multiplying the respective tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) if the tax amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment to the day of payment. However, this does not apply in cases where the amount of the arrearage charge is less than ten yen. 2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he censiders that there exists an inevitable cause for the failure of the taxpayers to make payment of the tax by the final date of payment.

(Remedies for Illegality or Error involved in Imposition of the Special Net Income Tax) Article 795. Any person who has been subjected to the imposition of the special net income tax may, when he considers that there is illegality or error involved in that imposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the tax bill (in case the period for payment has been divided, the day of the receipt of the tax bill for the first period). 2 In cases where the tax bill as provided for in paragraph 1 has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day of the receipt of the tax bill under the same paragraph. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be the day of its receipt. 3 The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in paragraph 1 shall be made within thirty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1. 6 Any person who is dissatisfied with the decision on the objection may file a suit with the court. 7 The collection of the impositions of the local bodies relating to the special net income tax shall not be suspended even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if they consider, upon the request of the persons concerned, that it is necessary to do so.

(Reminder relating to the Special Net Income Tax) Article 796. If taxpayers have not made the full payment of the impositions of local bodies related to the special net income tax by the final date of payment, the tax officials of Do, Fu or prefecture must issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply where an advance collection is made. 2 In the case under the preceding paragraph, the tax officials of Do, Fu or prefecture must specify a reasonable period for the payment due to reminder within the space of time to be fixed by the by-law of the city, town or village concerned. 3 In Do, Fu or prefecture where special circumstances exist, a period different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

(Reminder Fee relating to the Special Net Income Tax) Article 797. The tax officials of Do, Fu or prefecture must collect a fee in accordance with the provision of the by-law of Do, Fu or prefecture concerned, in cases where the letter of reminder is issued.

(Action on Delinquency relating to the Special Net Income Tax) Article 798. In a case where a person who has been served a reminder as provided for in Article 796 has failed to make the full payment of the impositions of the local body related to the special net income tax by the date specified in the letter of reminder, or where a person who has received a notification of change of the final date for payment has failed to make the full payment of tax by the final date specified in that notification, the tax officials of Do, Fu, or prefecture shall make dispositions, by the time limit as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the example of the action on delinquency of the national tax as provided for in the National Tax Collection Law. 2 Persons who are dissatisfied with the action under the provision of the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the action. 3 The decision of the governor of Do, Fu or prefecture on the objection as provided for in the preceding paragraph shall be made within sixty days from the day of its receipt. 4 The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it. 5 In cases where the documents related to the filing of objection are dispatched by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2. 6 Persons who are dissatisfied with the decision on objection may file a suit with the court. 7 The action as provided for in paragraph 1 may be taken outside the area of Do, Fu or prefecuture concerned. 8 The execution of the action shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the persons concerned, that it is necessary to do so.

(Offense relating to Action on Delinquency in Connection with the Special Net Income Tax) Article 799. In case a taxpayer of the special net income tax, before he undergoes the execution of the action on delinquency, conceals, damages, or disposes of, to the disadvantage of the Do, Fu or prefecture his property, for the purpose of evading the execution of that action, or in case he undergoes the execution of that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or both. In cases where he commits such acts for the purpose of evading the execution of that action after having undergone the execution, he shall also be liable to the same penalty. 2 In cases where a third person who is in possession of the property of a taxpayer has committed the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the execution of the action on delinquency, he shall be liable, according as such act has been done before or after the execution of the action on delinquency against the said taxpayer, to the penal servitude or fine or both the penal servitude and the fine in pursuance of the same paragraph. 3 A person who, knowing the circumstances, becomes a party to any of the acts provided for in paragraph 1 done by a taxpayer, or a third person in possession of the property of the taxpayer, prior to the execution of the action on delinquency against the taxpaper, shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or both, when that action has been executed. The same shall apply to a person who, knowing the circumstances, becomes a party to any of the acts provided for in paragraph 1 done by a taxpayer or a third person in possession of the property of the taxpayer after action on delinquency has been executed. 4 If an agent, employee or other worker of a individual person has perpetrated the violations mentioned in the preceding two paragraphs in connection with the business or property of that individual person, not only the perpetrator shall be punished but also the individual person shall be liable to the penalty of fine mentioned in respective paragraphs.

(Offense concerning Refusal of Examination relating to the Action on Delinquency of the Special Net Income Tax Conducted according to the Example of the National Tax Collection Law) Article 800. In a case under Article 798 paragraph 1, a person who has refused, obstructed or evaded the examination of tax officials of Do, Fu or prefecture conducted according to the example of the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen. 2 When an agent, employee or other worker of an individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that individual person, not only the perpetrator shall be punished but also the individual person shall be liable to the penalty of fine mentioned in the same paragraph.

(Request for Hand-Over relating to the Special Net Income Tax) Article 801. In cases where taxpayers fall under any of the following items, the tax officials of Do, Fu or prefecture concerned must request the administrative organ, local body, court of enforcement, marshal, compulsory administrator, bankruptcy administrator concerned or the inheritor who has made limited recognition to hand-over the impositions of the local body related to the special net income tax. However, in cases where there exists any other property to be attached, he may attach it at once: (1) When they are subjected to the execution of an action on delinquency in connection with national taxes, local taxes and other public levies; (2) When they are subjected to compulsory execution; (3) When they have been adjudicated to be bankrupt; (4) When auction has commenced; (5) In cases where inheritance has commenced with respect to a taxpayer, when the inheritor has made limited recognition.

(Additional Arrearage Charge related to the Special Net Income Tax) Article 802. When the tax officials of Do, Fu or prefecture have issued the letter of reminder, they must collect, in case the amount of the special net income tax is one hundred yen or more, an additional arrearage charge obtained by multiplying the tax amount by the rate of four sen per day for one hundred yen (a fraction of one hundred yen shall be omitted, if any), in accordance with the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax. However, this shall not apply to any of the cases listed below and in cases where the additional arrearage charge is less than ten yen: (1) When advance collection is made; (2) When it is considered that there are inevitable circumstances, such as suspension of traffic, for the failure to make the payment of the tax by the final date of payment specified in the letter of reminder. 2 The additional arrearage charge mentioned in the preceding paragraph shall not exceed five percent of the tax amount.

(Application Mutatis Mutandis of the Anti-National Tax Evasion Law to the Offenses relating to the Special Net Income Tax) Article 803. With respect to the offenses relating to the special net income tax, the provisions of the Anti-National Tax Evasion Law (excluding Articles 19-(2) and 22) shall apply mutatis mutandis.

Article 804. In the case under the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and those of the chief of a taxation office shall be performed by the governor of Do, Fu or prefecture or by the chief of the branch office, local affairs office or the office in charge of handling the taxation affairs, established by the by-law of Do, Fu or prefecture concerned and the responsibilities of the tax officials of the National Tax Bureau or the taxation office shall be performed by the tax officials of Do, Fu or prefecture who shall be designated by the governor of Do, Fu or prefecture by specifying their responsibilities. In this case, the governor of Do, Fu or prefecture performs the responsibilities of the chief of the taxation office, only when the offense related to the special net income tax has been discovered in the area outside the jurisdiction of the persons, excepting the governor of Do, Fu or prefecture, who performs the responsibilities of the chief of taxation office.

Article 805. In the case under Article 803, any person who performs the responsibilities of tax officials may investigate the case of offense related to the special net income tax out of the area of Do, Fu or prefecture to which he belongs.

Article 806. In the case under Article 803, the offenses related to the special net income tax shall be deemed to be the offenses related to the national tax other than indirect national tax.

Supplementary Provisions: (Date of Enforcement) 1. This Law shall come into force as from the day of its promulgation, and it shall apply as from September 1, 1950 with respect to the admission tax, amusement, eating and drinking tax, electricity and gas tax, mine product tax, timber trade tax, advertisement tax, mineral bath taking tax and service girl tax, (with respect to the electricity and gas tax to be collected by special collection, the portion of tax on the charge received on and after the said day), and, with respect to other local taxes it shall apply for the entire fiscal year 1950-51, except the case where the exceptional provisions are made in this Law. However, in cases where the control price under Price Control Ordinance (Imperial Ordinance No.118, 1946) applies to the charge for the enterprise mentioned in the same paragraph, the provisions of Article 749 paragraph 1 and paragraph 2 shall, if the control price is revised on the day of commencement of the business year to which January 1, 1950 belongs or after January 1, of the same year, apply to the tax from the business year to which the day of revision belongs or from the fiscal year 1950-51 or the fiscal year 1951-52, and, if the day of revision falls after April 1, 1949, or on the day of commencement of the business year to which January 1, 1950 belongs or before January 1, 1950, shall apply to the tax from the business year to which January 1 belongs or from the fiscal year 1950-51 and the year 1951-52 respectively, but the same provisions shall not apply, if the control price is not revived before the day of commencement of the business year to which January 1, 1952 belongs or before January 1 of the same year belongs. (Abolition of the Law of Concern) 2. The Law listed under shall be abolished. The Local Tax Law (Law No.110 of 1948) The Law for Partial Amendment etc. to the Local Tax Law (Law No.50 of 1950) (Treatment of the Local Tax which have been or should have been Imposed by Provisions of the Former Local Tax Law) 3. With regard to the local tax which have been or should have been imposed by provisions of the former Local Tax Law (with respect to the enterprise tax imposed against the business conducted by a juridical person, that part falling under and prior to the business year immediately preceding the business year to which January 1, 1950 belongs, and with respect to the admission tax, mine product tax, electricity and gas tax, timber trade tax, amusement, eating and drinking tax, mineral bath taking tax and surtaxes thereon and butchery tax, advertisement tax, service girl tax and employee tax that part falling under and prior to August 31, 1950 (with respect to the electricity and gas tax falling under special collection that part related to the rates collected on and prior to the same date)) the provisions of the former Local Tax Law shall apply notwithstanding the preceding paragraph. 4. With respect to the application of penal provisions to the act conducted before the enforcement of this Law, the former instance shall apply. 5. The Enterprise Reconstruction and Reorganization Law (Law No.40 of 1946) shall be partially amended as follows: In Supplementary Provisions, "the provisions concerning the enterprise tax in the former Local Tax Law (Law No.110 of 1948) and" the provisions concerning the value added tax and the enterprise tax in Local Tax Law (Law No.226 of 1950) "shall be added next to" the Corporation Tax Law". 6. The Local Finance Law (Law No.109 of 1948) shall be partially amended as follows: The subtitle of Article 4 shall be amended as "(Execution of the Budget etc.)" and the following one paragraph shall be added in the same Article. 3 The local public bodies must not forcibly collect contributions from local inhabitants by allocating quotas of such contributions to said inhabitants. In Article 5 paragraph 1 item (5), "either the assessment rate or the total amount of assessment of the land tax, the house tax, the enterprise tax and the prefectural inhabitant tax, (In Tokyo Metropolis in accordance with the provisions of Local Tax Law (Law No.110, 1948) Article 130, with respect to the land tax, house tax, enterprise tax, and special ward inhabitant tax imposed by special ward office are involved) or the surtaxes of the land tax, house tax, and the enterprise tax and the city, town or village inhabitant tax are respectively more than 1.2 times the standard assessment rate or the total amount of standard assessment" shall be amended as "the rates of the ordinary taxes (except admission tax, mine-lot tax, hunter tax, electricity and gas tax and extra-legal ordinary tax) are respectively not less than the standard rates" . Article 33 paragraph 2 shall be deleted. 7. The Japan Monopoly Corporation Law (Law No.255 of 1948) shall be partially amended as follows: Article 6 shall be amended as follows:

Article 6. Deleted.

8. The Japanese National Railways Law (Law No.256 of 1948) shall be partially amended as follows: Article 6 shall be amended as follows:

Article 6. Deleted.

9. Law for Improvement of International Tourist Hotel Facilities (Law No.279 of 1942) shall be partially amended as follows: In Article 7, "Article 14 paragraph 2 of the Local Tax Law (Law No.110 of 1948)" shall be amended as "Article 6 paragraph 2 of the Local Tax Law (Law No.226 of 1950)" . Prime Minister YOSHIDA Shigeru Minister of Finance IKEDA Hayato