Article 321-4Designation of Special Collection Agents for Salary Income, etc.
第三百二十一条の四（給与所得に係る特別徴収義務者の指定等）
When a municipality intends to collect individual municipal inhabitant tax by the method of special collection pursuant to the preceding Article, it must designate, by Municipal Ordinance of the municipality, as a special collection agent, from among persons who, as of the first day of the fiscal year, pay salary to a person liable for tax referred to in that Article (including a person who pays salary within another municipality), a person who is obligated, when paying salary, to collect and pay income tax under Article 183 of the Income Tax Act, and have that agent collect the tax. In this case, the mayor of the municipality must notify that special collection agent, and through that agent the person liable for tax, to the effect that the total of the income levy amount and the per capita levy amount relating to salary income to be collected by the method of special collection under the main clause of paragraph (1) of the preceding Article, or the amount obtained by adding to that total the income levy amount relating to income other than salary income to be collected by the method of special collection under the main clause of paragraph (2) of that Article (in the case prescribed in paragraph (4) of that Article, the income levy amount relating to income other than salary income and income relating to public pension, etc. to be collected by the method of special collection under the main clause of paragraph (2) of that Article as applied with terms replaced pursuant to paragraph (4) of that Article) (hereinafter in this Article through Article 321-7 referred to as the "amount of tax specially collected on salary income"), is to be collected by the method of special collection (referred to as "notified matters" in paragraphs (7) through (11)).
市町村は、前条の規定により特別徴収の方法によつて個人の市町村民税を徴収しようとする場合には、当該年度の初日において同条の納税義務者に対して給与の支払をする者（他の市町村内において給与の支払をする者を含む。）のうち所得税法第百八十三条の規定により給与の支払をする際所得税を徴収して納付する義務がある者を当該市町村の条例により特別徴収義務者として指定し、これに徴収させなければならない。この場合においては、当該市町村の長は、前条第一項本文の規定により特別徴収の方法によつて徴収すべき給与所得に係る所得割額及び均等割額の合算額又はこれに同条第二項本文の規定により特別徴収の方法によつて徴収することとなる給与所得以外の所得に係る所得割額（同条第四項に規定する場合には、同項の規定により読み替えて適用される同条第二項本文の規定により特別徴収の方法によつて徴収することとなる給与所得及び公的年金等に係る所得以外の所得に係る所得割額）を合算した額（以下この条から第三百二十一条の七までにおいて「給与所得に係る特別徴収税額」という。）を特別徴収の方法によつて徴収する旨（第七項から第十一項までにおいて「通知事項」という。）を当該特別徴収義務者及びこれを経由して当該納税義務者に通知しなければならない。
The notification that the mayor of a municipality gives to the special collection agent, and through the special collection agent to the person liable for tax, under the second sentence of the preceding paragraph must be given by May 31 of the year that includes the first day of the fiscal year.
Where the mayor of a municipality has been unable to give the notification under the second sentence of paragraph (1) by the date prescribed in the preceding paragraph because, for example, a salary payment report that is to be submitted under Article 317-6, paragraph (1) was not submitted by the deadline for filing under that paragraph, or for other unavoidable reasons, this does not preclude giving that notification after that date; provided, however, that this does not apply where it is found inappropriate to collect the amount of tax specially collected on salary income, under paragraph (1) of the following Article, during the period from the month following the month that includes the day on which that notification was given through May of the following year.
第三百十七条の六第一項の規定により提出すべき給与支払報告書が同項の提出期限までに提出されなかつたことその他やむを得ない理由があることにより、市町村長が前項に規定する期日までに第一項後段の規定による通知をすることができなかつた場合には、当該期日後において当該通知をすることを妨げない。ただし、次条第一項の規定により当該通知のあつた日の属する月の翌月から翌年五月までの間において給与所得に係る特別徴収税額を徴収することが不適当であると認められる場合は、この限りでない。
In the case of paragraph (1), where there are two or more persons who pay salary to the same person liable for tax, a municipality must designate, by Municipal Ordinance of the municipality, all or some of those persons who make payments as special collection agents. In this case, where two or more persons have been designated as special collection agents, the municipality may have them collect the amount of tax specially collected on salary income by apportioning it according to the amounts of salary that they are respectively to pay during the fiscal year.
第一項の場合において、同一の納税義務者に対して給与の支払をする者が二以上あるときは、市町村は、当該市町村の条例によりこれらの支払をする者の全部又は一部を特別徴収義務者として指定しなければならない。この場合において、特別徴収義務者として二以上の者を指定したときは、給与所得に係る特別徴収税額をこれらの者が当該年度中にそれぞれ支払うべき給与の額に按分して、これを徴収させることができる。
Where there is a change, during the period from the day following the first day of the fiscal year through April 30 of the following year, in the person who pays salary to a salary earner who is a person liable for tax, and that salary earner has made a request, through the person who has newly become the person paying salary to that salary earner (limited to a person obligated, when paying salary, to collect and pay income tax under Article 183 of the Income Tax Act; the same applies hereinafter in this paragraph), by the 10th of the month following the month that includes the day on which the salary earner ceased to receive salary from the former payer due to that change (April 30, if the day on which the salary earner ceased to receive salary falls in April of the following year), that the total of the income levy amount and the per capita levy amount relating to salary income for the previous year that is to be collected by the method of special collection under the main clause of paragraph (1) of the preceding Article (the amount remaining after deducting the amount, if any, already collected by the method of special collection) be collected by the method of special collection, the municipality is to designate, by Municipal Ordinance of the municipality, the person who has newly become the person paying salary to that salary earner as a special collection agent and have that agent collect it. However, this does not apply where that request was made in April of the following year and the mayor of the municipality finds it difficult to designate the person who has newly become the person paying salary to that salary earner as a special collection agent and have that agent collect it.
納税義務者である給与所得者に対し給与の支払をする者に当該年度の初日の翌日から翌年の四月三十日までの間において異動を生じた場合において、当該給与所得者が当該給与所得者に対して新たに給与の支払をする者となつた者（所得税法第百八十三条の規定により給与の支払をする際所得税を徴収して納付する義務がある者に限る。以下この項において同じ。）を通じて、当該異動により従前の給与の支払をする者から給与の支払を受けなくなつた日の属する月の翌月の十日（その支払を受けなくなつた日が翌年の四月中である場合には、同月三十日）までに、前条第一項本文の規定により特別徴収の方法によつて徴収されるべき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（既に特別徴収の方法によつて徴収された金額があるときは、当該金額を控除した金額）を特別徴収の方法によつて徴収されたい旨の申出をしたときは、市町村は、当該給与所得者に対して新たに給与の支払をする者となつた者を当該市町村の条例により特別徴収義務者として指定し、これに徴収させるものとする。ただし、当該申出が翌年の四月中にあつた場合において、当該給与所得者に対して新たに給与の支払をする者となつた者を特別徴収義務者として指定し、これに徴収させることが困難であると市町村長が認めるときは、この限りでない。
The second sentence of paragraph (1) applies mutatis mutandis to the case under the main clause of the preceding paragraph.
Where a special collection agent designated by the mayor of a municipality pursuant to paragraph (1) or (5) (limited to a person who has provided the matters to be stated in the salary payment report prescribed in Article 317-6, paragraph (1) pursuant to paragraph (5) of that Article (limited to the part relating to item (i)), or a person who has submitted a salary payment report under paragraph (1) of that Article pursuant to Article 747-2, paragraph (1); hereinafter in this paragraph through paragraph (9) and paragraph (11) referred to as a "specified special collection agent") has made a request to the effect that the agent wishes to be provided by electronic or magnetic means with the notified matters that are to be notified to that specified special collection agent under the second sentence of paragraph (1) (including as applied mutatis mutandis in the preceding paragraph; the same applies hereinafter in this paragraph, the following paragraph and paragraph (10)), the mayor must, in place of the notification to that specified special collection agent under the second sentence of paragraph (1), provide those notified matters to that specified special collection agent, as provided by Order of the Ministry of Internal Affairs and Communications, by a method of using the electronic data processing system for local tax procedures and passing through the Organization.
市町村長は、第一項又は第五項の規定により指定した特別徴収義務者（第三百十七条の六第一項に規定する給与支払報告書に記載すべきものとされる事項を同条第五項（第一号に係る部分に限る。）の規定により提供した者又は同条第一項の規定による給与支払報告書の提出を第七百四十七条の二第一項の規定により行つた者に限る。以下この項から第九項まで及び第十一項において「特定特別徴収義務者」という。）が、第一項後段（前項において準用する場合を含む。以下この項、次項及び第十項において同じ。）の規定により当該特定特別徴収義務者に通知すべき通知事項について、電磁的方法により提供を受けることを希望する旨の申出をした場合には、第一項後段の規定による当該特定特別徴収義務者に対する通知に代えて、当該通知事項を、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行う方法により当該特定特別徴収義務者に提供しなければならない。
Where a specified special collection agent (limited to a person for whom a system has been put in place for providing to the person liable for tax, by electronic or magnetic means, the notified matters that are to be notified to the person liable for tax through that specified special collection agent under the second sentence of paragraph (1)) has made a request to the effect that the agent wishes to be sent those notified matters by electronic or magnetic means, the mayor of the municipality must, in place of the notification to that person liable for tax under the second sentence of that paragraph, send those notified matters to that specified special collection agent, as provided by Order of the Ministry of Internal Affairs and Communications, by a method of using the electronic data processing system for local tax procedures and passing through the Organization, and provide them to that person liable for tax through that agent.
In the case of the preceding paragraph, a specified special collection agent that has been sent the notified matters under that paragraph is to provide those notified matters to the person liable for tax by electronic or magnetic means (by a method specified by Order of the Ministry of Internal Affairs and Communications, for a person liable for tax for whom it is found difficult to do so).
With regard to the provision of notified matters made pursuant to paragraph (7) or (8), paragraph (1) of the following Article and Article 321-6, paragraph (1) apply by deeming that notification was given under the second sentence of paragraph (1).
The provision of notified matters made pursuant to paragraph (7) and the sending of notified matters made pursuant to paragraph (8) are deemed to have reached the specified special collection agent prescribed in those provisions at the time when, after they have been recorded in a file kept on a computer used by the Organization referred to in Article 762, item (i), the matters concerning that record that the mayor of the municipality prescribed in paragraph (7) or (8) has notified by a method specified by Order of the Ministry of Internal Affairs and Communications have reached that specified special collection agent.
Read this with the articles around it
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
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· 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
electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Defined inArticle 317-3-2, paragraph (5)· applies only in this section
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inArticle 317-6, paragraph (5), item (i)· applies only in this section
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 317-6, paragraph (5), item (i)· 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
amount of tax specially collected on salary incomemachine translation
「給与所得に係る特別徴収税額」
The total of the income levy (所得割) on salary income and the per-capita levy (均等割) of municipal inhabitant tax that the municipality is to collect through the employer by special collection (特別徴収) under Article 321-3, paragraph 1, together with any income levy on other income it is to collect the same way under paragraph 2 of that Article (or, in the case paragraph 4 covers, on income other than salary and public pension income).
Short name set inArticle 321-4, paragraph (1)· applies only in this article and in Articles 321-5 to 321-7
notified mattersmachine translation
「通知事項」
The notice that the municipality will collect the individual's municipal inhabitant tax (市町村民税) on salary income, as the special collection amount for salary income (給与所得に係る特別徴収税額), by special collection (特別徴収), which the mayor sends to the employer designated as special collection agent (特別徴収義務者) and, through it, to the taxpayer.
Short name set inArticle 321-4, paragraph (1)· applies only in this provision and in Article 321-4, paragraphs (7) to (11)
specified special collection agentmachine translation
「特定特別徴収義務者」
A special collection agent (特別徴収義務者) that a municipal mayor has designated under Article 321-4, paragraph 1 or 5 and that gave its salary payment report (給与支払報告書) electronically, under Article 317-6, paragraph 5 (as to its item 1) or through Article 747-2, paragraph 1; where it asks, the mayor must send it the notice of the amounts to be collected from its employees through the electronic data processing system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), in place of the notice under paragraph 1.
Short name set inArticle 321-4, paragraph (7)· applies only in this paragraph and in Article 321-4, paragraphs (8), (9) and (11)
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.