Where a person under Article 294, paragraph (1), item (i) receives payment of severance pay or other such compensation (limited to that for which the income tax is to be collected and paid pursuant to Article 199 of the Income Tax Act; the same applies hereinafter in this Subsection), the income levy on that severance pay or other such compensation is, notwithstanding Articles 313, 314-3 and 318, imposed, with the income pertaining to that severance pay or other such compensation separated from other income and as prescribed in this Subsection, by the municipality of the place of domicile of that person as of January 1 of the year in which the day on which that severance pay or other such compensation is to be received falls.
第二百九十四条第一項第一号の者が退職手当等（所得税法第百九十九条の規定によりその所得税を徴収して納付すべきものに限る。以下本款において同じ。）の支払を受ける場合には、当該退職手当等に係る所得割は、第三百十三条、第三百十四条の三及び第三百十八条の規定にかかわらず、当該退職手当等に係る所得を他の所得と区分し、本款に規定するところにより、当該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その者の住所所在の市町村において課する。
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