Article 71-51Special Collection Procedures for the Share Transfer Income Levy
第七十一条の五十一（株式等譲渡所得割の特別徴収の手続）
In the case of collecting the share transfer income levy by the method of special collection, a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation with which a withholding-option account has been opened, and which pays consideration, etc. for the transfer of specified shares, etc. to an individual who has a domicile in the prefecture as of January 1 of the year that includes the day on which the individual is to receive payment of that consideration, etc. for the transfer of specified shares, etc., must be designated as a special collection agent by the Prefectural Ordinance of that prefecture and made to collect the levy.
株式等譲渡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、選択口座が開設されている租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で特定株式等譲渡対価等の支払を受けるべき日の属する年の一月一日現在において道府県に住所を有する個人に対して当該特定株式等譲渡対価等の支払をするもの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 obligated to collect the share transfer income levy when paying consideration, etc. for the transfer of specified shares, etc., and by January 10 of the year following the year that includes the date of that collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order), to submit, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return (hereinafter in this Subsection referred to as a "remittance return") stating the amount of the tax base and the tax amount of the share transfer income levy to be collected and other necessary particulars, to the governor of the prefecture in which the individual receiving payment of that consideration, etc. for the transfer of specified shares, etc. had his or her domicile as of January 1 of the year that includes the day on which that individual is to receive payment of that consideration, 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 the prefectural governor.
前項の特別徴収義務者は、特定株式等譲渡対価等の支払をする際、株式等譲渡所得割を徴収し、その徴収の日の属する年の翌年の一月十日（政令で定める場合にあつては、政令で定める日）までに、総務省令で定める様式によつて、その徴収すべき株式等譲渡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（以下この款において「納入申告書」という。）を当該特定株式等譲渡対価等の支払を受ける個人が当該特定株式等譲渡対価等の支払を受けるべき日の属する年の一月一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。
The special collection agent referred to in paragraph (1) must, in a case prescribed in Article 37-11-4, paragraph (3) of the Act on Special Measures Concerning Taxation, each time, refund the share transfer income levy equivalent to the amount calculated by multiplying the amount of the shortfall prescribed in that paragraph or the amount of specified expenses prescribed in that paragraph (where the amount of specified expenses exceeds the cumulative income amount in a withholding account prescribed in paragraph (2) of that Article pertaining to the last covered transfer, etc. prescribed in that paragraph made in the withholding-option account during that year, the amount after deducting the excess) by five percent.
The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
前三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
withholding-option accountmachine translation
「選択口座」
A withholding-option account (源泉徴収選択口座) as defined in Article 37-11-4, paragraph 1 of the Act on Special Measures Concerning Taxation.
Short name set inArticle 23, paragraph (1), item (xvi)· applies only in this item and in Chapter 2, Section 1, Subsection 6
remittance returnmachine translation
「納入申告書」
The return a special collector (特別徴収義務者) of the share transfer income levy (株式等譲渡所得割) of prefectural inhabitant tax files, on a form a Ministry of Internal Affairs and Communications Order (総務省令) sets, by 10 January of the year after it collects the levy (or another day a Cabinet Order (政令) sets), with the governor of the prefecture where the individual receiving the payment lives on 1 January of the year it is due, stating the tax base, the tax amount and other matters of the levy it collected.
Short name set inArticle 71-51, 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.