The amount of the separately taxed income levy to be collected pursuant to paragraph (2) of the preceding Article is the tax amount set forth in each of the following items in accordance with the classification of cases set forth in that item.
前条第二項の規定により徴収すべき分離課税に係る所得割の額は、次の各号に掲げる場合の区分に応じ、当該各号に掲げる税額とする。
in the case where the return under paragraph (1) of the following Article submitted by the person receiving payment of severance pay or other such compensation (hereinafter in this Article, paragraphs (2) and (3) of the following Article and Article 328-8 referred to as the "retirement income return") contains a statement that there is no other severance pay or other such compensation that was finalized as payable in the year in which the payment of that severance pay or other such compensation became finalized and that has already been paid (referred to as "other severance pay already paid" in the following item): the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the amount of the severance pay or other such compensation to be paid;
in the case where the retirement income return submitted by the person receiving payment of severance pay or other such compensation contains a statement that there is other severance pay already paid: the tax amount equivalent to the remainder obtained by deducting, from the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the total of the amount of that other severance pay already paid and the amount of the severance pay or other such compensation to be paid, the amount of the separately taxed income levy that was collected or is to be collected pursuant to paragraph (2) of the preceding Article with respect to that other severance pay already paid.
退職手当等の支払を受ける者が提出した退職所得申告書に、支払済みの他の退職手当等がある旨の記載がある場合 その支払済みの他の退職手当等の金額とその支払う退職手当等の金額との合計額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額から、その支払済みの他の退職手当等につき前条第二項の規定により徴収された又は徴収されるべき分離課税に係る所得割の額を控除した残額に相当する税額
If the person receiving payment of severance pay or other such compensation has not submitted a retirement income return by the time of receiving that payment, the amount of the separately taxed income levy to be collected pursuant to paragraph (2) of the preceding Article is the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the amount of the severance pay or other such compensation to be paid.
退職手当等の支払を受ける者がその支払を受ける時までに退職所得申告書を提出していないときは、前条第二項の規定により徴収すべき分離課税に係る所得割の額は、その支払う退職手当等の金額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額とする。
In the calculation of the retirement income deduction under Article 30, paragraph (2) of the Income Tax Act where the provisions of Article 328-2 are applied pursuant to the items of paragraph (1) or the preceding paragraph, it is to be made according to the circumstances at the time when it was finalized that the severance pay or other such compensation from which the separately taxed income levy is to be collected under the preceding two paragraphs is to be paid.
第一項各号又は前項の規定により第三百二十八条の二の規定を適用する場合における所得税法第三十条第二項の退職所得控除額の計算については、前二項の規定による分離課税に係る所得割を徴収すべき退職手当等を支払うべきことが確定した時の状況によるものとする。
The provisions of Article 202 of the Income Tax Act apply mutatis mutandis to the case where the provisions of the preceding three paragraphs are applied.
Read this with the articles around it
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)
other severance pay already paidmachine translation
「支払済みの他の退職手当等」
Other severance pay or similar payments (退職手当等) that became payable in the same year as the one now being paid and have already been paid, which the recipient's retirement income declaration (退職所得申告書) states it has or has not received, so that the payer can work out the inhabitant tax on retirement income it collects.
Short name set inArticle 328-6, paragraph (1), item (i)· applies only in this provision and in Article 328-6, paragraph (1), item (ii)
retirement income returnmachine translation
「退職所得申告書」
The return that a person receiving severance pay or other such compensation (退職手当等) files with the municipal mayor through the payer under Article 50-7, paragraph 1 or Article 328-7, paragraph 1, stating among other things whether other such pay has already been paid to them in the same year.
Short name set inArticle 328-6, paragraph (1), item (i)· applies only in this article and in Article 328-7, paragraphs (2) and (3); and Article 328-8