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Supplementary Provisions, Article 7-4Distribution to Designated Cities of the Income Levy Relating to Separate Taxation

第七条の四(分離課税に係る所得割の指定都市に対する交付)

The prefecture encompassing the area of a designated city is, for the time being, to distribute to that designated city, as provided by Cabinet Order, an amount equivalent to one half of the amount of local government levies relating to the income levy imposed pursuant to the provisions of Article 50-2 that relates to that designated city and has been paid into that prefecture.

指定都市の区域を包括する道府県は、当分の間、当該道府県に払い込まれた当該指定都市に係る第五十条の二の規定により課する所得割に係る地方団体の徴収金の額の二分の一に相当する額を、政令で定めるところにより、当該指定都市に対し交付するものとする。

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