The special collection agent prescribed in Article 328-5, paragraph (1) must, as provided by Order of the Ministry of Internal Affairs and Communications, prepare two copies of a special collection record for each person who receives payment of severance pay or other such compensation, with respect to severance pay or other such compensation for which payment has been finalized in that year, and, within one month after the day of retirement, submit one copy to the mayor of the municipality and deliver the other copy to the person who receives payment of the severance pay or other such compensation; provided, however, that this does not apply in cases specified by Order of the Ministry of Internal Affairs and Communications.
第三百二十八条の五第一項に規定する特別徴収義務者は、総務省令で定めるところにより、その年において支払の確定した退職手当等について、その退職手当等の支払を受ける者の各人別に特別徴収票二通を作成し、その退職の日以後一月以内に、一通を市町村長に提出し、他の一通を退職手当等の支払を受ける者に交付しなければならない。ただし、総務省令で定める場合は、この限りでない。
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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