Supplementary Provisions, Article 7-4Distribution to Designated Cities of the Income Levy Relating to Separate Taxation
第七条の四(分離課税に係る所得割の指定都市に対する交付)
The prefecture encompassing the area of a designated city is, for the time being, to distribute to that designated city, as provided by Cabinet Order, an amount equivalent to one half of the amount of local government levies relating to the income levy imposed pursuant to the provisions of Article 50-2 that relates to that designated city and has been paid into that prefecture.
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
designated citymachine translation
「指定都市」
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)