Article 321-3Special Collection of Individual Municipal Inhabitant Tax on Salary Income
第三百二十一条の三（給与所得に係る個人の市町村民税の特別徴収）
Where a person liable for tax is a person who received salary in the previous year and who, as of the first day of the fiscal year, is receiving salary (excluding a person found to be extremely difficult to collect from by the method of special collection because, for example, the person receives only salary for which the pay period is set at a period exceeding one month, or for another similar reason; hereinafter in this Article and the following Article referred to as a "salary earner"), a municipality is to collect, by the method of special collection, the total of the income levy amount and the per capita levy amount relating to the salary income of that person liable for tax for the previous year, out of the individual municipal inhabitant tax imposed on that person liable for tax. However, a municipality in which it is found inappropriate to carry out special collection due to special circumstances, such as there being few salary earners within the municipality, need not use the method of special collection.
市町村は、納税義務者が前年中において給与の支払を受けた者であり、かつ、当該年度の初日において給与の支払を受けている者（支給期間が一月を超える期間により定められている給与のみの支払を受けていることその他これに類する理由があることにより、特別徴収の方法によつて徴収することが著しく困難であると認められる者を除く。以下この条及び次条において「給与所得者」という。）である場合においては、当該納税義務者に対して課する個人の市町村民税のうち当該納税義務者の前年中の給与所得に係る所得割額及び均等割額の合算額は、特別徴収の方法によつて徴収するものとする。ただし、当該市町村内に給与所得者が少ないことその他特別の事情により特別徴収を行うことが適当でないと認められる市町村においては、特別徴収の方法によらないことができる。
Where, with respect to the salary earner referred to in the preceding paragraph, the income of that salary earner for the previous year includes income other than salary income, a municipality may, as provided by Municipal Ordinance of the municipality, add the income levy amount relating to that income other than salary income to the total of the income levy amount and the per capita levy amount relating to salary income that is to be collected by the method of special collection under the main clause of that paragraph, and collect it by the method of special collection. However, this does not apply where the return referred to in Article 317-2, paragraph (1) contains a statement to the effect that the income levy amount relating to income other than salary income is desired to be collected by the method of ordinary collection.
Where, after the income levy amount relating to income other than salary income of a salary earner has come to be collected by the method of special collection under the main clause of the preceding paragraph, a special circumstance has arisen that makes it found inappropriate to collect all or part of the income levy amount relating to income other than salary income of that salary earner by the method of special collection, that salary earner has made a request that all or part of the income levy amount relating to income other than salary income be collected by the method of ordinary collection, and the circumstance is found to be unavoidable, the municipality is to collect by the method of ordinary collection all or part of the portion of the income levy amount relating to income other than salary income that was to be collected by the method of special collection and has not yet been collected by special collection.
前項本文の規定によつて給与所得者の給与所得以外の所得に係る所得割額を特別徴収の方法によつて徴収することとなつた後において、当該給与所得者について給与所得以外の所得に係る所得割額の全部又は一部を特別徴収の方法によつて徴収することが適当でないと認められる特別の事情が生じたため当該給与所得者から給与所得以外の所得に係る所得割額の全部又は一部を普通徴収の方法により徴収することとされたい旨の申出があつた場合でその事情がやむを得ないと認められるときは、市町村は、当該特別徴収の方法によつて徴収すべき給与所得以外の所得に係る所得割額でまだ特別徴収により徴収していない額の全部又は一部を普通徴収の方法により徴収するものとする。
With regard to the application of the preceding two paragraphs where the salary earner referred to in paragraph (1) is a person who received public pension, etc. in the previous year and who, as of the first day of the fiscal year, is a person aged 65 or more who is receiving the old age, etc. pension benefit prescribed in Article 321-7-2, paragraph (1), the phrase "other than salary income" in those provisions is deemed to be replaced with "other than salary income and income relating to public pension, etc.".
Read this with the articles around it
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
previous yearmachine translation
「前年」
The calendar year before the year in which the first day of the fiscal year concerned falls.
Short name set inArticle 292, paragraph (1), item (vii)· applies only in this article and in Articles 295, 313 to 317-3 and 317-6 to 321-7-9
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
salarymachine translation
「給与」
Remuneration, salaries, wages, annual allowances (歳費) and bonuses, and pay of a similar nature, as Article 45-2, paragraph 1 and Article 317-2, paragraph 1 describe them.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
salary earnermachine translation
「給与所得者」
A taxpayer who received salary in the previous year and is receiving salary on the first day of the fiscal year, other than one from whom special collection (特別徴収) would be very difficult, for example because the person receives only salary paid for periods longer than a month.
Short name set inArticle 321-3, paragraph (1)· applies only in this article and in Article 321-4
old age, etc. pension benefitmachine translation
「老齢等年金給付」
The old-age basic pension (老齢基礎年金) under the National Pension Act and other pensions under that Act or the Employees' Pension Insurance Act paid on account of old age that a Cabinet Order (政令) specifies, together with pensions like them paid on account of old age or retirement that a Cabinet Order specifies.
Defined inArticle 321-7-2, paragraph (1)· applies only in this section
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.