Beyond what is provided for in Article 50-2 through the preceding Article, matters necessary for the calculation of the amount of retirement income and the collection of the separately taxed income levy are specified by Cabinet Order.
第五十条の二から前条までに定めるもののほか、退職所得の金額の算定及び分離課税に係る所得割の徴収に関し必要な事項は、政令で定める。
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separately taxed income levymachine translation
「分離課税に係る所得割」
The prefectural income levy (所得割) imposed under Article 50-2 on retirement allowances, etc. (退職手当等) separately from other income, in the prefecture where the recipient lives on 1 January of the year of payment, as this Subsection and the next use the term.
Short name set inArticle 24-5, paragraph (1)· applies only in this subsection and in Chapter 2, Section 1, Subsection 2