A prefecture is to apportion, as specified by Cabinet Order, the amount obtained by multiplying the amount equivalent to the interest levy amount remitted to that prefecture by the rate specified by Cabinet Order, in proportion to the interest levy settlement base amount of each prefecture, and pay, of the amount so apportioned, the amount relating to the other prefectures to those other prefectures respectively.
道府県は、当該道府県に納入された利子割額に相当する額に政令で定める率を乗じて得た額を、政令で定めるところにより、各道府県ごとの利子割清算基準額に応じて按分し、当該按分した額のうち他の道府県に係る額を他の道府県に対し、それぞれ支払うものとする。
The amount to be paid to another prefecture under the preceding paragraph and the amount to be received from another prefecture under that paragraph are to be offset against each other among the relevant prefectures.
The interest levy settlement base amount of each prefecture referred to in paragraph (1) means, for each prefecture, the amount obtained by dividing by three the total of the amounts, calculated as provided by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the amount of income of individuals having an address in that prefecture, relating to each year within the three years before the year preceding the year containing the first day of the fiscal year concerned.
第一項の各道府県ごとの利子割清算基準額とは、各道府県ごとに、当該道府県内に住所を有する個人に係る所得の金額に相当する金額として総務省令で定めるところにより算定した額で当該年度の初日の属する年の前年前三年内の各年に係るものを合算したものを三で除して得た額をいう。
In addition to what is provided for in the preceding three paragraphs, procedures for implementing those provisions and other matters necessary for their enforcement are specified by Order of the Ministry of Internal Affairs and Communications.
前三項に定めるもののほか、これらの規定の実施のための手続その他その執行のために必要な事項は、総務省令で定める。
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