①A person who is required to submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph, or a person listed in Article 24, paragraph (1), item (i) who receives payment of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; referred to as "public pension, etc." in this paragraph) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 50-2; the same applies hereinafter in this paragraph) and whose total income is 950,000 yen or less); the same applies in item (ii)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less) (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which he or she first receives payment of public pension, etc. each year from the payer of public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act through whom the return is to be submitted (referred to as a "payer of public pensions, etc." in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, together with the return prescribed in Article 317-3-3, paragraph (1), through that payer of public pensions, etc., to the mayor of the municipality of the place of domicile of that recipient of public pensions, etc.

②In the case where the return under the preceding paragraph is submitted through the payer of public pensions, etc., if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that payer of public pensions, etc. in the previous year of that year, the recipient of public pensions, etc. may, only if that payer of public pensions, etc. has obtained the approval of the Commissioner of the National Tax Agency prescribed in Article 203-6, paragraph (2) of the Income Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under the preceding paragraph, a return under that paragraph stating that there is no such change, together with the return prescribed in Article 317-3-3, paragraph (2).

③In the case referred to in paragraph (1), when the return under that paragraph is accepted by the payer of public pensions, etc. through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in that paragraph.

④If the payer of public pensions, etc. through whom the return under paragraph (1) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means, the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a recipient of public pensions, etc. may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that payer of public pensions, etc., by electronic or magnetic means, the matters to be stated in that return together with the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4).

⑤With regard to the application of the provisions of paragraph (3) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided".

①A mayor of a municipality is to report to the prefectural governor, as provided by the Prefectural Ordinance of that prefecture, the number of persons liable for individual prefectural inhabitant tax, the amount of individual prefectural inhabitant tax, and other necessary matters.

②A mayor of a municipality must, by June 30 each year, as provided by Prefectural Ordinance, report to the prefectural governor the status of delinquency in individual prefectural inhabitant tax as of May 31 each year.

③When the prefectural governor finds it necessary, in addition to what is prescribed in the preceding two paragraphs, the governor may request the mayor of a municipality to report on matters concerning the assessment and collection of individual prefectural inhabitant tax relating to that municipality.

④Where the prefectural governor requests the mayor of a municipality to allow the inspection or recording of documents relating to the assessment and collection of individual prefectural inhabitant tax and municipal inhabitant tax, the mayor of the municipality is to allow the prefectural governor or a staff member designated by the governor to inspect or record the relevant documents.

⑤Where the prefectural governor requests the Government to allow the inspection or recording of documents necessary for the assessment and collection of the income levy, the Government is to allow the prefectural governor or a staff member designated by the governor to inspect or record the relevant documents.

①In order to compensate for the costs required for municipalities to carry out the affairs relating to the assessment and collection of individual prefectural inhabitant tax, a prefecture must grant to the municipalities, as collection handling fees, the total of the amounts set forth below.

②In addition to what is provided for in the preceding paragraph, matters necessary for the calculation and grant of the collection handling fees referred to in that paragraph are specified by the Prefectural Ordinance of the prefecture concerned.

Where a person set forth in Article 24, paragraph (1), item (i) receives payment of severance pay or other such compensation (limited to that for which the income tax is to be collected and paid pursuant to Article 199 of the Income Tax Act; the same applies hereinafter in this Division), notwithstanding the provisions of Articles 32, 35 and 39, the income levy on that severance pay or other such compensation is to be imposed, by separating the income relating to that severance pay or other such compensation from other income, as prescribed in this Division, by the prefecture in which the person's domicile is located as of January 1 of the year in which the day on which that severance pay or other such compensation is to be received falls.

①The tax base of the separately taxed income levy is the amount of retirement income for that year.

②The 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.

The tax rate of the separately taxed income levy is four percent.

When a special collection agent for the separately taxed income levy collects the separately taxed income levy pursuant to Article 41, paragraph (1), the agent must submit to the mayor of the municipality, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the amount of the tax base and the tax amount of the separately taxed income levy to be collected and other necessary particulars, together with the remittance return under Article 328-5, paragraph (2) or (3).

①The amount of the separately taxed income levy to be collected by a special collection agent pursuant to Article 41, paragraph (1) is the tax amount set forth in each of the following items in accordance with the classification of cases set forth in that item.

②If the person receiving payment of severance pay or other such compensation has not submitted a retirement income return by the time of receiving that payment, the amount of the separately taxed income levy to be collected by the special collection agent pursuant to Article 41, paragraph (1) is the tax amount calculated by applying the provisions of Articles 50-3 and 50-4 to the amount of the severance pay or other such compensation to be paid.

③With regard to the calculation of the retirement income deduction under Article 30, paragraph (2) of the Income Tax Act in the case where Article 50-3 is applied pursuant to the items of paragraph (1) or the preceding paragraph, the situation at the time when it became finalized that the severance pay or other such compensation for which the separately taxed income levy is to be collected under the provisions of the preceding two paragraphs is to be paid is used.

④The provisions of Article 202 of the Income Tax Act apply mutatis mutandis to the case where the provisions of the preceding three paragraphs are applied.