When a municipality intends to collect the separately taxed income levy by the method of special collection pursuant to the preceding Article, it must designate, by the Municipal Ordinance of that municipality, a person who pays severance pay or other such compensation to the person liable for tax for that separately taxed income levy (including a person who pays severance pay or other such compensation in another municipality) as a special collection agent, and have that agent collect it.
市町村は、前条の規定によつて分離課税に係る所得割を特別徴収の方法によつて徴収しようとする場合には、当該分離課税に係る所得割の納税義務者に対して退職手当等の支払をする者（他の市町村において退職手当等の支払をする者を含む。）を当該市町村の条例によつて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。
The special collection agent under the preceding paragraph is obliged, when paying severance pay or other such compensation, to collect the separately taxed income levy on that severance pay or other such compensation, to submit to the mayor of the municipality, by the 10th of the month following the month containing the day of that collection, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the amount of the tax base and the tax amount of the separately taxed income levy to be collected and other necessary particulars, and to remit the remittance to that municipality.
前項の特別徴収義務者は、退職手当等の支払をする際、その退職手当等について分離課税に係る所得割を徴収し、その徴収の日の属する月の翌月の十日までに、総務省令で定める様式によつて、その徴収すべき分離課税に係る所得割の課税標準額、税額その他必要な事項を記載した納入申告書を市町村長に提出し、及びその納入金を当該市町村に納入する義務を負う。
The provisions of Article 321-5, paragraphs (4) and (5) and Article 321-5-2 apply mutatis mutandis to the case where, pursuant to the preceding paragraph, the remittance referred to in that paragraph is remitted. In this case, the phrase "salary paid" in Article 321-5-2, paragraph (1) is deemed to be replaced with "severance pay or other such compensation paid", "remit" with "file and pay in", and "paragraph (1) of the preceding Article" with "Article 328-5, paragraph (2)".
第三百二十一条の五第四項及び第五項並びに第三百二十一条の五の二の規定は、前項の規定により同項の納入金を納入する場合について準用する。この場合において、第三百二十一条の五の二第一項中「支払つた給与」とあるのは「支払つた退職手当等」と、「納入」とあるのは「申告納入」と、「前条第一項」とあるのは「第三百二十八条の五第二項」と読み替えるものとする。
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
filing and payment-inmachine translation
「申告納入」
A way of collecting a local tax in which the special collection agent (特別徴収義務者) declares the tax base and the amount of the tax it is to collect and pays the tax so declared in to the local government.
Defined inArticle 1, paragraph (1), item (xi)· applies throughout the law
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
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)
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
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.