Article 50-7Retirement Income Return
A person receiving payment of severance pay or other such compensation must, by the time of receiving that payment, submit a return stating the following matters, together with the return under Article 328-7, paragraph (1), via the payer of that severance pay or other such compensation, to the mayor of the municipality of the place of domicile as of January 1 of the year in which the day on which the severance pay or other such compensation is to be received falls. In this case, when submitting a return stating that there is other severance pay already paid as prescribed in item (ii), the person must attach to that return the special collection record issued pursuant to Article 50-9 with respect to that other severance pay already paid.
退職手当等の支払を受ける者は、その支払を受ける時までに、第三百二十八条の七第一項の規定による申告書と併せて、次に掲げる事項を記載した申告書を、その退職手当等の支払者を経由して、その退職手当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住所所在地の市町村長に提出しなければならない。この場合において、第二号に規定する支払済みの他の退職手当等がある旨を記載した申告書を提出するときは、当該申告書に当該支払済みの他の退職手当等につき第五十条の九の規定により交付される特別徴収票を添付しなければならない。
the name or appellation of the payer of that severance pay or other such compensation;
その退職手当等の支払者の氏名又は名称
whether there is other severance pay already paid as prescribed in paragraph (1), item (i) of the preceding Article, and, if there is such other severance pay already paid, whether that other severance pay already paid falls under general severance pay or other such compensation prescribed in Article 30, paragraph (7) of the Income Tax Act, short-term severance pay or other such compensation prescribed in paragraph (4) of that Article, or specified officer severance pay or other such compensation prescribed in paragraph (5) of that Article, and its amount;
前条第一項第一号に規定する支払済みの他の退職手当等があるかどうか並びに当該支払済みの他の退職手当等があるときは当該支払済みの他の退職手当等が所得税法第三十条第七項に規定する一般退職手当等、同条第四項に規定する短期退職手当等又は同条第五項に規定する特定役員退職手当等のいずれに該当するかの別及びその金額
the years of service forming the basis for calculating the retirement income deduction prescribed in paragraph (3) of the preceding Article;
前条第三項に規定する退職所得控除額の計算の基礎となる勤続年数
whether that person falls under the case listed in Article 30, paragraph (6), item (iii) of the Income Tax Act and, if so, the relevant fact;
その者が所得税法第三十条第六項第三号に掲げる場合に該当するかどうか及びこれに該当するときはその該当する事実
other matters specified by Order of the Ministry of Internal Affairs and Communications.
その他総務省令で定める事項
In the case referred to in the preceding paragraph, when the retirement income return is accepted by the payer of severance pay or other such compensation through whom it is to be submitted, that return is deemed to have been submitted, at the time it was accepted, to the mayor of the municipality prescribed in that paragraph.
If the payer of severance pay or other such compensation through whom the retirement income return 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 retirement income return, and otherwise satisfies the requirements specified by Cabinet Order, a person who receives payment of the severance pay or other such compensation referred to in paragraph (1) may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that retirement income return, provide the matters to be stated in that retirement income return to that payer of severance pay or other such compensation by electronic or magnetic means.
With regard to the application of the provisions of paragraph (2) where the provisions of the preceding paragraph apply, the phrase "the retirement income return is" in that paragraph is deemed to be replaced with "the matters to be stated in the retirement income return are", "accepted by the payer" with "provided to the payer", and "the time it was accepted" with "the time they were provided".
Article 50-8Amount of Tax Collected by Ordinary Collection for Separately Taxed Income Levy
In the case where a person who received payment of severance pay or other such compensation in that year has been, or is to be, charged the amount of the separately taxed income levy prescribed in Article 50-6, paragraph (2), if the amount of tax calculated by applying the provisions of Articles 50-3 and 50-4 to the amount of that person's severance pay or other such compensation in that year exceeds the amount of the separately taxed income levy that has been collected, or is to be collected, for that severance pay or other such compensation pursuant to the provisions of Article 328-5, paragraph (2), the rules of which are to be followed pursuant to the provisions of Article 41, paragraph (1), the amount of tax that the mayor of the municipality is to collect by the method of ordinary collection pursuant to the provisions of Article 41, paragraph (1) is the amount of tax equivalent to that excess amount.
その年において退職手当等の支払を受けた者が第五十条の六第二項に規定する分離課税に係る所得割の額を徴収された又は徴収されるべき場合において、その者のその年中における退職手当等の金額について第五十条の三及び第五十条の四の規定を適用して計算した税額が当該退職手当等につき第四十一条第一項の規定によつてその例によることとされる第三百二十八条の五第二項の規定により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をこえるときは、第四十一条第一項の規定によつて市町村長が普通徴収の方法によつて徴収すべき税額は、そのこえる金額に相当する税額とする。
Article 50-9Special Collection Record
A special collection agent for the separately taxed income levy must, as provided by Order of the Ministry of Internal Affairs and Communications, prepare two copies of a special collection record for each person who receives payment of severance pay or other such compensation, with respect to severance pay or other such compensation for which payment has been finalized in that year, and within one month after the day of retirement, submit one copy to the mayor of the municipality, together with the special collection record under Article 328-14, and deliver the other copy to the person who receives payment of the severance pay or other such compensation; provided, however, that this does not apply in cases specified by Order of the Ministry of Internal Affairs and Communications.
分離課税に係る所得割の特別徴収義務者は、総務省令で定めるところにより、その年において支払の確定した退職手当等について、その退職手当等の支払を受ける者の各人別に特別徴収票二通を作成し、その退職の日以後一月以内に、第三百二十八条の十四の特別徴収票とあわせて、一通を市町村長に提出し、他の一通を退職手当等の支払を受ける者に交付しなければならない。ただし、総務省令で定める場合は、この限りでない。
Article 50-10Delegation to Cabinet Order
Beyond what is provided for in Article 50-2 through the preceding Article, matters necessary for the calculation of the amount of retirement income and the collection of the separately taxed income levy are specified by Cabinet Order.
第五十条の二から前条までに定めるもののほか、退職所得の金額の算定及び分離課税に係る所得割の徴収に関し必要な事項は、政令で定める。
第三款 法人の道府県民税
Subsection 3 Corporate Prefectural Inhabitant Tax
第一目 税率
Division 1 Tax Rates
Article 51Tax Rate of the Corporation Tax Levy
The standard tax rate of the corporation tax levy is 1/100; provided, however, that even where the levy is imposed at a tax rate exceeding the standard tax rate, the rate must not exceed 2/100.
法人税割の標準税率は、百分の一とする。ただし、標準税率を超える税率で課する場合においても、百分の二を超えることができない。
The tax rate of the corporation tax levy is the tax rate as of the last day of the computation period of the tax base of the corporation tax amount prescribed in Article 53, paragraph (1).
法人税割の税率は、第五十三条第一項に規定する法人税額の課税標準の算定期間の末日現在における税率による。
Article 52Tax Rate of the Per Capita Levy on Corporations
The standard tax rate of the per capita levy on corporations is, according to the classification of corporations listed in the left-hand column of the following table, the amount prescribed in the right-hand column of that table.
| Classification of corporation | Tax rate |
| (i) Corporations listed below (a) Public corporations prescribed in Article 2, item (v) of the Corporation Tax Act and public interest corporations, etc. prescribed in Article 24, paragraph (5), other than those on which the per capita levy cannot be imposed pursuant to the provisions of Article 25, paragraph (1) (excluding incorporated administrative agencies prescribed in Appended Table II of that Act that carry on profit-making businesses) (b) Associations or foundations without juridical personality (c) General incorporated associations (excluding those that fall under a non-profit-type corporation (meaning a non-profit-type corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and general incorporated foundations (excluding those that fall under a non-profit-type corporation) (d) Corporations other than mutual companies prescribed in the Insurance Business Act that have no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) Corporations that have an amount of stated capital, etc. (excluding incorporated administrative agencies prescribed in Appended Table II of the Corporation Tax Act that do not carry on profit-making businesses and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less | Annual amount 20,000 yen |
| (ii) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 10,000,000 yen and is 100,000,000 yen or less | Annual amount 50,000 yen |
| (iii) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 100,000,000 yen and is 1,000,000,000 yen or less | Annual amount 130,000 yen |
| (iv) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 1,000,000,000 yen and is 5,000,000,000 yen or less | Annual amount 540,000 yen |
| (v) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 5,000,000,000 yen | Annual amount 800,000 yen |
法人の均等割の標準税率は、次の表の上欄に掲げる法人の区分に応じ、それぞれ同表の下欄に定める額とする。
| 法人の区分 | 税率 |
| 一 次に掲げる法人 イ 法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等のうち、第二十五条第一項の規定により均等割を課することができないもの以外のもの（同法別表第二に規定する独立行政法人で収益事業を行うものを除く。） ロ 人格のない社団等 ハ 一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。） ニ 保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イからハまでに掲げる法人を除く。） ホ 資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びニに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもの | 年額 二万円 |
| 二 資本金等の額を有する法人で資本金等の額が千万円を超え一億円以下であるもの | 年額 五万円 |
| 三 資本金等の額を有する法人で資本金等の額が一億円を超え十億円以下であるもの | 年額 十三万円 |
| 四 資本金等の額を有する法人で資本金等の額が十億円を超え五十億円以下であるもの | 年額 五十四万円 |
| 五 資本金等の額を有する法人で資本金等の額が五十億円を超えるもの | 年額 八十万円 |
The tax rate of the per capita levy on corporations is the tax rate as of the day specified in each of the following items, according to the classification of corporations listed in those items.
法人の均等割の税率は、次の各号に掲げる法人の区分に応じ、当該各号に定める日現在における税率による。
a corporation that makes filing and payment pursuant to the provisions of paragraph (1) of the following Article: the last day of the computation period of the tax base of the corporation tax amount prescribed in that paragraph for that corporation;
a corporation that makes filing and payment pursuant to the provisions of paragraph (2) of the following Article: the last day of the period referred to in that paragraph for that corporation;
a public corporation, etc. (meaning a public corporation prescribed in Article 2, item (v) of the Corporation Tax Act or a public interest corporation, etc. prescribed in Article 24, paragraph (5) that is subject only to the per capita levy; the same applies in paragraph (31) of the following Article and paragraph (66), item (i) of that Article): the last day of the period from April 1 to March 31 of the previous year (or, if that public corporation, etc. is dissolved (excluding dissolution by merger) or ceases to exist by merger during that period, the period from April 1 of the previous year to the day on which it ceased to exist).
公共法人等（法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等で均等割のみを課されるものをいう。次条第三十一項及び第六十六項第一号において同じ。） 前年四月一日から三月三十一日までの期間（当該期間中に当該公共法人等が解散（合併による解散を除く。）又は合併により消滅した場合には、前年四月一日から当該消滅した日までの期間）の末日
The amount of the per capita levy prescribed in paragraph (1) is to be calculated by dividing by 12 the amount obtained by multiplying that amount of the per capita levy by the number of months during which the corporation had an office, place of business, or dormitory, etc. during the computation period of the tax base of the corporation tax amount referred to in item (i) of the preceding paragraph, the period referred to in item (ii) of that paragraph, or the period referred to in item (iii) of that paragraph. In this case, the number of months is calculated according to the calendar, with a period of less than one month counted as one month, and any fraction of less than one month rounded down.
Where the amount of stated capital, etc. of a corporation listed in paragraph (2), item (i) (excluding a mutual company prescribed in the Insurance Business Act) is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in that item (or, for a corporation under the obligation to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding cases where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding cases where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order), in applying the provisions of paragraph (1), the phrase "whose amount of stated capital, etc." in item (i), (e) of the table of that paragraph is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in item (i) of the following paragraph (or, for a corporation under the obligation to submit the return prescribed in Article 71, paragraph (1) of that Act (excluding cases where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding cases where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order prescribed in paragraph (4); the same applies hereinafter in this table)", and the phrase "whose amount of stated capital, etc." in the provisions of items (ii) through (v) of that table is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in item (i) of the following paragraph".
第二項第一号に掲げる法人（保険業法に規定する相互会社を除く。）の資本金等の額が、同号に定める日（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるものにあつては、政令で定める日）現在における資本金の額及び資本準備金の額の合算額又は出資金の額に満たない場合における第一項の規定の適用については、同項の表の第一号ホ中「資本金等の額が」とあるのは「次項第一号に定める日（同法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるものにあつては、第四項に規定する政令で定める日。以下この表において同じ。）現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」と、同表の第二号から第五号までの規定中「資本金等の額が」とあるのは「次項第一号に定める日現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」とする。
Where the amount of stated capital, etc. of a corporation listed in paragraph (2), item (ii) (excluding a mutual company prescribed in the Insurance Business Act) is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified by Cabinet Order, in applying the provisions of paragraph (1), the phrase "whose amount of stated capital, etc." in the table of that paragraph is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified by Cabinet Order prescribed in paragraph (5)".
The scope of the profit-making business referred to in paragraph (1) is specified by Cabinet Order.
第一項の収益事業の範囲は、政令で定める。
定義第一条第一項第五号・法令全体に適用
地方団体が課税する場合に通常よるべき税率でその財政上その他の必要があると認める場合においては、これによることを要しない税率をいい、総務大臣が地方交付税の額を定める際に基準財政収入額の算定の基礎として用いる税率とする
わかりやすく言うと
地方団体が課税するときに通常よるべき税率で、財政上その他の必要があると認める場合にはこれによらなくてもよいものです。総務大臣が地方交付税の額を定める際に、基準財政収入額を算定する基礎としても使われます。
略称規定第二十四条の五第一項・この款及び第二章第一節第二款の中だけ
道府県は、次の各号のいずれかに該当する者に対しては、道府県民税の均等割及び所得割（第二号に該当する者にあつては、第五十条の二の規定により課する所得割（以下この款及び次款において「分離課税に係る所得割」という。）を除く。）を課することができ…
わかりやすく言うと
退職手当等（所得税法第百九十九条により所得税を源泉徴収して納めるもの）を受け取る人に、その所得を他の所得と分けて課す道府県民税の所得割のことです（第五十条の二）。
定義第四十五条の三の二第五項・この款の中だけ
電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるもの
わかりやすく言うと
電子情報処理組織を使う方法その他の情報通信の技術を利用する方法のうち、総務省令で定めるもののことです。
略称規定第五十条の六第一項第一号・この規定及び第五十条の六第一項第二号の中だけ
…その支払うべきことが確定した年において支払うべきことが確定した他の退職手当等で既に支払がされたもの（次号において「支払済みの他の退職手当等」という。）がない旨の記載がある場合 その支払う退職手当等の金額について第五十条の三及び第五十条の…
わかりやすく言うと
今回支払う退職手当等の支払が確定した年に、同じく支払が確定したほかの退職手当等のうち、既に支払われたもののことです。
略称規定第五十条の六第一項第一号・この条及び第五十条の七第二項及び第三項の中だけ
退職手当等の支払を受ける者が提出した次条第一項の規定による申告書（以下この条並びに次条第二項及び第三項において「退職所得申告書」という。）に…
わかりやすく言うと
退職手当等の支払を受ける人が、支払を受ける時までに、第三百二十八条の七第一項の申告書と併せて、支払者を通じてその年の一月一日現在の住所地の市町村長に出す申告書のことで、支払済みの他の退職手当等の有無や勤続年数などを記載します（第五十条の七第一項）。
定義第五十二条第二項第三号・この規定及び第五十三条第三十一項及び第五十三条第六十六項第一号の中だけ
法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等で均等割のみを課されるもの
わかりやすく言うと
法人税法の別表第一に掲げる公共法人と、第二十四条第五項の公益法人等（法人税法の別表第二の法人や特定非営利活動法人など）のうち、道府県民税の均等割だけを課されるもののことです。