Article 321-7Transfer of the Amount of Tax Specially Collected on Salary Income to the Amount of Tax Under Ordinary Collection
第三百二十一条の七（給与所得に係る特別徴収税額の普通徴収税額への繰入れ）
If, because the taxpayer for the individual municipal inhabitant tax has ceased to receive payment of salary or for a similar reason, the amount of tax specially collected on salary income is no longer to be collected by the method of special collection, the amount of tax equivalent to the amount no longer to be collected by the method of special collection must be collected by the method of ordinary collection at each of the payment periods under Article 320 that come on or after the day on which it ceased to be collected by the method of special collection, if there are any, or immediately if there is no payment period under that Article that comes on or after that day.
With regard to a taxpayer for the individual municipal inhabitant tax pertaining to an amount of tax specially collected on salary income changed pursuant to paragraph (1) of the preceding Article, if the amount of tax specially collected on salary income already remitted by the special collection agent to the municipality concerned exceeds the amount of tax specially collected on salary income to be collected from that taxpayer (including the case where there is no amount of tax specially collected on salary income to be collected), the amount of tax pertaining to that overpayment or payment by mistake must be refunded to that taxpayer in accordance with the rules of Article 17; in this case, if there are local government levies in arrears pertaining to that taxpayer, the amount of tax to be refunded may be deemed to be the overpayment or payment by mistake of municipal collections prescribed in Article 17-2-2, paragraph (1), item (ii), and paragraphs (3), (6) and (7) of that Article may be applied, and the provisions of Articles 17 through 17-2-2 do not apply to that special collection agent.
前条第一項の規定により変更された給与所得に係る特別徴収税額に係る個人の市町村民税の納税者について、既に特別徴収義務者から当該市町村に納入された給与所得に係る特別徴収税額が当該納税者から徴収すべき給与所得に係る特別徴収税額を超える場合（徴収すべき給与所得に係る特別徴収税額がない場合を含む。）には、当該過納又は誤納に係る税額は、第十七条の規定の例により当該納税者に還付しなければならない。この場合において、当該納税者の未納に係る地方団体の徴収金があるときは、当該還付すべき税額は、第十七条の二の二第一項第二号に規定する市町村徴収金関係過誤納金とみなして、同条第三項、第六項及び第七項の規定を適用することができるものとし、当該特別徴収義務者について第十七条から第十七条の二の二までの規定の適用はないものとする。
Read this with the articles around it
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
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
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
overpayment or payment by mistake of municipal collectionsmachine translation
「市町村徴収金関係過誤納金」
An overpayment or payment by mistake (過誤納金) of the local tax collections (地方団体の徴収金) for the individual municipal inhabitant tax that a municipality collected, together with the individual prefectural inhabitant tax it collected with them under Article 41, paragraph 1 and the forest environment tax (森林環境税) collected with them under Article 7, paragraph 1 of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax.
Short name set inArticle 17-2-2, paragraph (1), item (ii)· applies only in this item and in Article 17-2-2, paragraph (3)
salarymachine translation
「給与」
Remuneration, salaries, wages, annual allowances (歳費) and bonuses, and pay of a similar nature, as Article 45-2, paragraph 1 and Article 317-2, paragraph 1 describe them.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
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