In addition to what is provided for in Articles 321-7-2 through the preceding Article, the treatment of special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. where the special collection tax amount on pension income or the provisional special collection tax amount on pension income of a pension income earner subject to special collection is changed, and other matters necessary for special collection of individual municipal inhabitant tax on income pertaining to public pension, etc., are specified by Cabinet Order.
第三百二十一条の七の二から前条までに定めるもののほか、特別徴収対象年金所得者に係る年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額を変更する場合における公的年金等に係る所得に係る個人の市町村民税の特別徴収の取扱いその他公的年金等に係る所得に係る個人の市町村民税の特別徴収に関し必要な事項は、政令で定める。
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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
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
special collection tax amount on pension incomemachine translation
「年金所得に係る特別徴収税額」
Half of the combined income levy (所得割) and per capita levy (均等割) on a pension income earner subject to special collection (特別徴収対象年金所得者)'s previous-year income from public pensions, etc. (or of the income levy alone where the per capita levy is collected by special collection under Article 321-3, paragraph 1), with fractions under 100 yen dropped (100 yen where it is less than 100 yen), which the municipality (市町村) collects out of old-age or similar pension benefits (老齢等年金給付) paid from 1 October of the fiscal year to the following 31 March.
Short name set inArticle 321-7-2, paragraph (1)· applies only in this section
pension income earner subject to special collectionmachine translation
「特別徴収対象年金所得者」
In the section on collecting the municipal inhabitant tax (市町村民税) from pensions, a taxpayer who received public pensions, etc. (公的年金等) in the previous year and who, on the first day of the fiscal year, is 65 or over and receiving old-age, etc. pension benefits (老齢等年金給付 — old-age pensions under the National Pension Act or the Employees' Pension Insurance Act and similar ones a Cabinet Order (政令) sets), other than persons a Cabinet Order sets, such as those from whom special collection would be extremely difficult.
Short name set inArticle 321-7-2, paragraph (1)· applies only in this section
provisional special collection tax amountmachine translation
「仮特別徴収税額」
For a pensioner whose municipal inhabitant tax (市町村民税) is collected from public pensions (特別徴収対象年金所得者), half of the income levy (所得割額) and per-capita levy (均等割額) on public pension income of two years before in the previous fiscal year's tax (only the income levy where the per-capita levy was collected by special collection under Article 321-3, paragraph 1), rounded down to the nearest 100 yen and at least 100 yen, which the municipality collects from pensions paid between 1 April and 30 September.
Defined inArticle 321-7-8, paragraph (1)· applies only in this provision and in Articles 321-7-9 to 321-7-12