The amount of the separately taxed income levy to be collected by a special collection agent pursuant to Article 41, paragraph (1) is the tax amount set forth in each of the following items in accordance with the classification of cases set forth in that item.
第四十一条第一項の規定により特別徴収義務者が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 and paragraphs (2) and (3) of the following Article 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 50-3 and 50-4 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 50-3 and 50-4 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 Article 41, paragraph (1) 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五十条の三及び第五十条の四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第四十一条第一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 by the special collection agent pursuant to Article 41, paragraph (1) is the tax amount calculated by applying the provisions of Articles 50-3 and 50-4 to the amount of the severance pay or other such compensation to be paid.
With regard to the calculation of the retirement income deduction under Article 30, paragraph (2) of the Income Tax Act in the case where Article 50-3 is applied pursuant to the items of paragraph (1) or the preceding paragraph, the situation at the time when it became finalized that the severance pay or other such compensation for which the separately taxed income levy is to be collected under the provisions of the preceding two paragraphs is to be paid is used.
第一項各号又は前項の規定により第五十条の三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
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
separately taxed income levymachine translation
「分離課税に係る所得割」
The prefectural income levy (所得割) imposed under Article 50-2 on retirement allowances, etc. (退職手当等) separately from other income, in the prefecture where the recipient lives on 1 January of the year of payment, as this Subsection and the next use the term.
Short name set inArticle 24-5, paragraph (1)· applies only in this subsection and in Chapter 2, Section 1, Subsection 2
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 50-6, paragraph (1), item (i)· applies only in this provision and in Article 50-6, 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 50-6, paragraph (1), item (i)· applies only in this article and in Article 50-7, paragraphs (2) and (3)