Article 321-6Change in the Amount of Tax Specially Collected on Salary Income
第三百二十一条の六（給与所得に係る特別徴収税額の変更）
If, after giving notice of the amount of tax specially collected on salary income pursuant to Article 321-4, paragraphs (1) through (3) (including the case where the second sentence of paragraph (1) of that Article is applied mutatis mutandis pursuant to paragraph (6) of that Article), the mayor of the municipality discovers an error in that amount of tax specially collected on salary income, or otherwise finds it necessary to change it, the mayor must immediately change that amount of tax specially collected on salary income and notify the special collection agent concerned and, through it, the person liable for tax concerned, to that effect.
市町村長は、第三百二十一条の四第一項から第三項まで（同条第六項において同条第一項後段の規定を準用する場合を含む。）の規定により給与所得に係る特別徴収税額を通知した後において、当該給与所得に係る特別徴収税額に誤りがあることを発見した場合その他これを変更する必要がある場合には、直ちに当該給与所得に係る特別徴収税額を変更して、その旨を当該特別徴収義務者及びこれを経由して当該納税義務者に通知しなければならない。
In the case referred to in the preceding paragraph, the provisions of Article 321-4, paragraphs (7) through (11) apply mutatis mutandis. In this case, the phrase "paragraph (1) of the following Article and Article 321-6, paragraph (1)" in paragraph (10) of that Article is deemed to be replaced with "Article 321-6, paragraph (3)".
前項の場合には、第三百二十一条の四第七項から第十一項までの規定を準用する。この場合において、同条第十項中「次条第一項及び第三百二十一条の六第一項」とあるのは、「第三百二十一条の六第三項」と読み替えるものとする。
If the special collection agent has received the notice under paragraph (1), the monthly instalment to be collected in and after the month containing the day on which it received the notice must be as determined by the mayor of the municipality concerned on the basis of the amount changed pursuant to that paragraph.
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
amount of tax specially collected on salary incomemachine translation
「給与所得に係る特別徴収税額」
The total of the income levy (所得割) on salary income and the per-capita levy (均等割) of municipal inhabitant tax that the municipality is to collect through the employer by special collection (特別徴収) under Article 321-3, paragraph 1, together with any income levy on other income it is to collect the same way under paragraph 2 of that Article (or, in the case paragraph 4 covers, on income other than salary and public pension income).
Short name set inArticle 321-4, paragraph (1)· applies only in this article and in Articles 321-5 to 321-7
monthly instalmentmachine translation
「月割額」
In Article 321-5, the amount a special collection agent (特別徴収義務者) must collect each month, under paragraph 1 of that Article, when it pays a salary.
Defined inArticle 321-5, paragraph (2)· applies only in this paragraph and in Article 321-5, paragraph (3); and Article 321-6, paragraph (3)