When a municipality imposes the income levy on a person listed in Article 294, paragraph (1), item (i), it is to calculate that person's gross income, amount of retirement income or amount of timber income under Article 313, paragraph (1) as provided in the following items:
市町村は、第二百九十四条第一項第一号の者に対して所得割を課する場合においては、次の各号に定めるところによつて、その者の第三百十三条第一項の総所得金額、退職所得金額又は山林所得金額を算定するものとする。
Where that person files a return pertaining to income tax, or the government has reassessed or determined the gross income, amount of retirement income or amount of timber income, the calculation is to be made on the basis of the amount stated in that return or the amount as reassessed or determined. However, where the amount stated in that return or the amount as reassessed or determined is found to be too low, the municipality is to investigate on its own and make the calculation based on that investigation;
その者が所得税に係る申告書を提出し、又は政府が総所得金額、退職所得金額若しくは山林所得金額を更正し、若しくは決定した場合においては、当該申告書に記載され、又は当該更正し、若しくは決定した金額を基準として算定する。ただし、当該申告書に記載され、又は当該更正し、若しくは決定した金額が過少であると認められる場合においては、自ら調査し、その調査に基づいて算定する。
Where that person does not file the return referred to in the preceding item, and the government does not make the determination referred to in that item, the municipality is to investigate on its own and make the calculation based on that investigation.
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