Supplementary Provisions, Article 2Application of Provisions on Prefectural Inhabitant Tax
第二条（道府県民税に関する規定の適用）
The provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 50-2 of the New Act (hereinafter in this Article referred to as the "separately taxed income levy")) apply from individual prefectural inhabitant tax for fiscal year 1973, and for individual prefectural inhabitant tax up to fiscal year 1972, the provisions then in force continue to govern.
改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分（新法第五十条の二の規定によつて課する所得割（以下この条において「分離課税に係る所得割」という。）に関する部分を除く。）は、昭和四十八年度分の個人の道府県民税から適用し、昭和四十七年度分までの個人の道府県民税については、なお従前の例による。
Where the amount of the separately taxed income levy collected on severance pay or other such compensation payable during 1973 (meaning severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this Article) that was paid before the date of enforcement of the Act Partially Amending the Income Tax Act (Act No. 8 of 1973) exceeds the amount of the separately taxed income levy relating to the amount of retirement income calculated for that severance pay or other such compensation in the manner of calculating the amount of retirement income prescribed in Article 30, paragraph (2) of the Income Tax Act (Act No. 33 of 1965) as amended by that Act (hereinafter referred to as the "Post-amendment Income Tax Act") (hereinafter in this paragraph referred to as the "post-amendment prefectural retirement income levy amount"), the post-amendment prefectural retirement income levy amount is deemed to be stated in the remittance return under Article 50-5 of the Local Tax Act before amendment (hereinafter referred to as the "Former Act"). In this case, the refund of the tax amount relating to that overpayment under Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation.
昭和四十八年中に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この条において同じ。）で所得税法の一部を改正する法律（昭和四十八年法律第八号）の施行の日前に支払われたものにつき徴収された分離課税に係る所得割の額が、当該退職手当等につき同法による改正後の所得税法（昭和四十年法律第三十三号。以下「改正後の所得税法」という。）第三十条第二項に規定する退職所得の金額の計算の例によつて算定された退職所得の金額に係る分離課税に係る所得割の額（以下この項において「改正後の道府県民税の退職所得割額」という。）をこえる場合には、改正前の地方税法（以下「旧法」という。）第五十条の五の規定による納入申告書に、改正後の道府県民税の退職所得割額が記載されたものとみなす。この場合において、新法第十七条の規定による当該過納に係る税額の還付は、当該退職手当等の支払を受けた者に対して行なうものとする。
In the case prescribed in the first sentence of the preceding paragraph, in applying Article 50-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during 1973 that is paid on or after the date of enforcement of the Act Partially Amending the Income Tax Act, or Article 50-8 of the New Act to severance pay or other such compensation payable during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Income Tax Act (Act No. 8 of 1973), the post-amendment prefectural retirement income levy amount prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973))".
前項前段に規定する場合には、昭和四十八年中に支払うべき退職手当等で所得税法の一部を改正する法律の施行の日以後に支払われるものに係る新法第五十条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第五十条の八の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（所得税法の一部を改正する法律（昭和四十八年法律第八号）の施行の日前に支払われた退職手当等にあつては、地方税法の一部を改正する法律（昭和四十八年法律第二十三号）附則第二条第二項に規定する改正後の道府県民税の退職所得割額）」とする。
separately taxed income levymachine translation
「分離課税に係る所得割」
The prefectural income levy (所得割) imposed under Article 50-2 of the Local Tax Act as amended by Act No. 23 of 1973.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article
the New Actmachine translation
「新法」
This Act as amended by Act No. 23 of 1973.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Post-amendment Income Tax Actmachine translation
「改正後の所得税法」
In the supplementary provisions (附則) of Act No. 23 of 1973, the Income Tax Act as amended by Act No. 8 of 1973, an Act partially amending it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
post-amendment prefectural retirement income levy amountmachine translation
「改正後の道府県民税の退職所得割額」
For severance pay (退職手当等) payable in 1973 and paid before Act No. 8 of 1973, which amended the Income Tax Act, came into effect, the amount of the prefectural inhabitant tax on retirement income (分離課税に係る所得割) on retirement income computed as Article 30, paragraph 2 of the Income Tax Act as that Act amended it provides.
Short name set inSupplementary Provisions, Article 2, paragraph (2)· applies only in this paragraph
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 23 of 1973 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation (退職手当等) as defined in Article 50-2 of the Local Tax Act as amended by Act No. 23 of 1973; the rule on the excess of the separately taxed income levy (分離課税に係る所得割) collected on such pay due in 1973 and paid before Act No. 8 of 1973, which amended the Income Tax Act, came into effect.
Defined inSupplementary Provisions, Article 2, paragraph (2)· applies only in this article