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Beyond what is provided for in Article 328 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.
第三百二十八条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。
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separately taxed income levymachine translation
「分離課税に係る所得割」
The municipal income levy (所得割) imposed under Article 328 on retirement allowances, etc. (退職手当等) separately from other income, in the municipality where the recipient lives on 1 January of the year of payment.
Short name set inArticle 295, paragraph (1)