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。
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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