When the dividend levy is to be collected by the method of special collection, the person who pays specified dividends, etc. to an individual having an address in the prefecture as of the date on which the individual is to receive payment of the specified dividends, etc. (or, where those specified dividends, etc. are foreign specified dividends, etc., dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "dividends and similar income on listed shares, etc." in the following paragraph), or gain on redemption of specified discount bonds prescribed in Article 41-12-2, paragraph (3) of that Act (referred to as "gain on redemption" in the following paragraph), and there is a person who handles their payment, that person) must be designated as a special collection agent by a Prefectural Ordinance of that prefecture and made to collect the levy.
配当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、特定配当等の支払を受けるべき日現在において道府県内に住所を有する個人に対して特定配当等の支払をする者（当該特定配当等が国外特定配当等、租税特別措置法第九条の三の二第一項に規定する上場株式等の配当等（次項において「上場株式等の配当等」という。）又は同法第四十一条の十二の二第三項に規定する特定割引債の償還金に係る差益金額（次項において「償還金に係る差益金額」という。）である場合において、その支払を取り扱う者があるときは、その者）を当該道府県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 referred to in the preceding paragraph is obliged, upon payment of the specified dividends, etc. (where the special collection agent is a person who handles the payment of foreign specified dividends, etc., dividends and similar income on listed shares, etc. or gain on redemption, upon the delivery of the foreign specified dividends, etc., dividends and similar income on listed shares, etc. or gain on redemption relating to that handling), to collect the dividend levy on those specified dividends, etc., and, by the 10th day of the month following the month containing the day of collection, to submit a remittance return stating the amount of the tax base and the tax amount of the dividend levy to be collected and other necessary matters, in the form specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this Subsection referred to as a "remittance return"), to the governor of the prefecture in which the individual who receives payment of those specified dividends, etc. has an address as of the date on which the individual is to receive payment of those specified dividends, etc., and to remit the remittance to that prefecture. In this case, a statement specified by Order of the Ministry of Internal Affairs and Communications must be attached to the remittance return to be submitted to that prefectural governor.
前項の特別徴収義務者は、特定配当等の支払の際（特別徴収義務者が国外特定配当等、上場株式等の配当等又は償還金に係る差益金額の支払を取り扱う者である場合には、当該取扱いに係る国外特定配当等、上場株式等の配当等又は償還金に係る差益金額の交付の際）、その特定配当等について配当割を徴収し、その徴収の日の属する月の翌月十日までに、総務省令で定める様式によつて、その徴収すべき配当割の課税標準額、税額その他必要な事項を記載した納入申告書（以下この款において「納入申告書」という。）を当該特定配当等の支払を受ける個人が当該特定配当等の支払を受けるべき日現在における当該個人の住所所在の道府県の知事に提出し、及びその納入金を当該道府県に納入する義務を負う。この場合において、当該道府県知事に提出すべき納入申告書には、総務省令で定める計算書を添付しなければならない。
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
前二項の規定の適用に関し必要な事項は、政令で定める。
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
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
foreign specified dividends, etc.machine translation
「国外特定配当等」
Specified dividends, etc. (特定配当等) that are interest on foreign public and corporate bonds, etc. other than general ones, dividends on foreign investment trusts, etc., dividends on foreign shares, or redemption gains on foreign discount bonds, as Article 3-3, paragraph 4, item 2, Article 8-3, paragraph 4, item 2, Article 9-2, paragraph 1 and Article 41-12-2, paragraph 1, item 2 of the Act on Special Measures Concerning Taxation define them.
Short name set inArticle 71-29, paragraph (1)· applies only in this article and in Article 71-31
dividends and similar income on listed shares, etc.machine translation
「上場株式等の配当等」
Dividends and similar income on listed shares, etc. as defined in Article 9-3-2, paragraph 1 of the Act on Special Measures Concerning Taxation: interest and dividends of the kinds it lists and a Cabinet Order (政令) sets, paid in Japan, such as dividends on listed shares and distributions from publicly offered investment trusts.
Short name set inArticle 71-31, paragraph (1)· applies only in this provision and in Article 71-31, paragraph (2)
gain on redemptionmachine translation
「償還金に係る差益金額」
The gain on the redemption of a specified discount bond (特定割引債) — a discount bond that is a listed share, etc. (上場株式等) — as Article 41-12-2, paragraph 3 of the Act on Special Measures Concerning Taxation names it; the payer, or the person handling the payment, is made special collector (特別徴収義務者) of the prefectural dividend levy (配当割) on it.
Short name set inArticle 71-31, paragraph (1)· applies only in this provision and in Article 71-31, paragraph (2)
remittance returnmachine translation
「納入申告書」
The return a special collector (特別徴収義務者) of the dividend levy (配当割) of prefectural inhabitant tax files, on a form a Ministry of Internal Affairs and Communications Order (総務省令) sets, by the 10th of the month after it collects the levy, with the governor of the prefecture where the individual receiving the specified dividends, etc. (特定配当等) lives on the day they are due, stating the tax base, the tax amount and other matters of the levy it collected.
Short name set inArticle 71-31, paragraph (2)· applies only in this subsection
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.