1 article
The tax base of the separately taxed income levy is the amount of retirement income for that year.
分離課税に係る所得割の課税標準は、その年中の退職所得の金額とする。
The amount of retirement income referred to in the preceding paragraph is calculated in the same manner as the calculation of the amount of retirement income prescribed in Article 30, paragraph (2) of the Income Tax Act.
前項の退職所得の金額は、所得税法第三十条第二項に規定する退職所得の金額の計算の例によつて算定する。
Read this with the articles around it
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
separately taxed income levymachine translation
「分離課税に係る所得割」
The municipal income levy (所得割) imposed under Article 328 on retirement allowances, etc. (退職手当等) separately from other income, in the municipality where the recipient lives on 1 January of the year of payment.
Short name set inArticle 295, paragraph (1)