Supplementary Provisions, Article 5-11Special Provisions on Special Collection of Individual Municipal Inhabitant Tax on Income Pertaining to Public Pension, etc. for Fiscal Year 2024
第五条の十一（令和六年度分の公的年金等に係る所得に係る個人の市町村民税の特別徴収に関する特例）
Limited to individual municipal inhabitant tax for fiscal year 2024, with regard to the collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) (referred to as "public pension, etc." in this paragraph) that is collected by the method of special collection pursuant to Article 321-7-2, paragraph (1) (referred to as "individual municipal inhabitant tax on pension income collected by special collection" in paragraph (3)) and the collection of individual municipal inhabitant tax on income pertaining to public pension, etc. that is collected by the method of ordinary collection pursuant to Article 321-7-2, paragraph (3), the following apply:
令和六年度分の個人の市町村民税に限り、第三百二十一条の七の二第一項の規定により特別徴収の方法によつて徴収する第三百十七条の二第一項に規定する公的年金等（以下この項において「公的年金等」という。）に係る所得に係る個人の市町村民税（第三項において「年金所得に係る特別徴収の個人の市町村民税」という。）の徴収及び第三百二十一条の七の二第三項の規定により普通徴収の方法によつて徴収する公的年金等に係る所得に係る個人の市町村民税の徴収については、次に定めるところによる。
where the amount obtained by deducting the combined income levy and per capita levy on pension income of a person liable for tax eligible for the special tax credit from the amount of individual municipal inhabitant tax on pension income before the special tax credit of that person (meaning the combined total of the income levy amount and per capita levy amount on income pertaining to public pension, etc. for the previous year prescribed in Article 321-7-2, paragraph (1), calculated on the assumption that Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions do not apply (where the income levy amount on income other than salary income and income pertaining to public pension, etc. is collected by the method of special collection pursuant to Article 321-7-2, paragraph (2), the amount obtained by adding that income levy amount; referred to as the "combined income levy and per capita levy on pension income" in this item and item (v)); the same applies hereinafter in this item and paragraph (3), item (i)) (referred to as the "special tax credit on individual municipal inhabitant tax on pension income" in this paragraph and paragraph (3)) is less than the amount equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person (meaning the amount obtained by deducting, from the amount of individual municipal inhabitant tax on pension income before the special tax credit, the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit (meaning the amount equivalent to one-half of the amount of individual municipal inhabitant tax on pension income before the special tax credit (where that amount includes a fractional amount of less than 100 yen, the fractional amount is rounded down, and where that amount is less than 100 yen, 100 yen); the same applies hereinafter in this item); the same applies hereinafter in this item), the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person by two (where that amount includes a fractional amount of less than 1,000 yen, or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of ordinary collection" in this paragraph) (referred to as the "June ordinary collection amount" in this paragraph), the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the June ordinary collection amount of that person is to be collected by the method of ordinary collection at the payment period specified within June under the main clause of Article 320, and the amount of tax equivalent to the instalment of ordinary collection of that person is to be collected by the method of ordinary collection at the payment period specified within August under the main clause of that Article; and the amount of tax equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person, the amount obtained by multiplying by two the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person by three (where that amount includes a fractional amount of less than 100 yen, or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of special collection" in this paragraph) (referred to as the "October special collection amount" in this paragraph) is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person is to be collected during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection prescribed in Article 321-7-4, paragraph (2) (referred to as "pension benefit subject to special collection" in this paragraph and paragraph (3)) in each period;
特別税額控除対象納税義務者の特別税額控除前の年金所得に係る個人の市町村民税の額（附則第五条の八第四項及び第五項の規定の適用がないものとした場合に算出される第三百二十一条の七の二第一項に規定する前年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額（同条第二項の規定により給与所得及び公的年金等に係る所得以外の所得に係る所得割額を特別徴収の方法によつて徴収する場合には、当該所得割額を加算した額とする。以下この号及び第五号において「年金所得に係る所得割額及び均等割額の合算額」という。）をいう。以下この号及び第三項第一号において同じ。）からその者の年金所得に係る所得割額及び均等割額の合算額を控除した額（以下この項及び第三項において「年金所得に係る個人の市町村民税に係る特別税額控除額」という。）がその者の特別税額控除前の普通徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額から特別税額控除前の特別徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額の二分の一に相当する額（当該額に百円未満の端数があるときはその端数金額を切り捨て、当該額が百円未満であるときは百円とする。）をいう。以下この号において同じ。）を控除した額をいう。以下この号において同じ。）を二で除して得た金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割普通徴収金額」という。）をその者の特別税額控除前の普通徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「六月分普通徴収金額」という。）に満たない場合には、第三百二十条本文の規定により六月中に定められている納期においてはその者の六月分普通徴収金額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同条本文の規定により八月中に定められている納期においてはその者の分割普通徴収金額に相当する税額を、普通徴収の方法によつてそれぞれ徴収するものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の特別税額控除前の特別徴収に係る個人の市町村民税の額を三で除して得た金額（当該金額に百円未満の端数があるとき、又は当該金額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割特別徴収金額」という。）に二を乗じて得た金額をその者の特別税額控除前の特別徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「十月分特別徴収金額」という。）に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において第三百二十一条の七の四第二項に規定する特別徴収対象年金給付（以下この項及び第三項において「特別徴収対象年金給付」という。）の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the June ordinary collection amount of that person and less than the total of the June ordinary collection amount and the instalment of ordinary collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount and the instalment of ordinary collection of that person is to be collected by the method of ordinary collection at the payment period specified within August under the main clause of that Article, and the amount of tax equivalent to the October special collection amount of that person is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period;
特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額以上であり、かつ、その者の六月分普通徴収金額とその者の分割普通徴収金額との合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期において徴収すべき税額はないものとし、同条本文の規定により八月中に定められている納期においてはその者の六月分普通徴収金額とその者の分割普通徴収金額との合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を普通徴収の方法によつて徴収するものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の十月分特別徴収金額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount and the instalment of ordinary collection of that person and less than the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320 and the payment period specified within August under the main clause of that Article, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period.
特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額とその者の分割普通徴収金額との合計額以上であり、かつ、その者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期において徴収すべき税額はないものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person and less than the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the payment period specified within August under the main clause of that Article, or during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person is to be collected during the period from December 1 of the same year to January 31 of the following year, and the amount of tax equivalent to the instalment of special collection of that person during the period from February 1 to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period;
特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額以上であり、かつ、その者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期並びに当該年度の初日の属する年の十月一日から十一月三十日までの間において徴収すべき税額はないものとし、同年十二月一日から翌年の一月三十一日までの間においてはその者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年二月一日から三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the payment period specified within August under the main clause of that Article, or during the period from October 1 of the year that includes the first day of the fiscal year to January 31 of the following year, and the amount of tax equivalent to the combined income levy and per capita levy on pension income of that person is to be collected during the period from February 1 to March 31 of the following year by the method of special collection at the time of payment of the pension benefit subject to special collection in that period.
特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額以上である場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期並びに当該年度の初日の属する年の十月一日から翌年の一月三十一日までの間において徴収すべき税額はないものとし、同年二月一日から三月三十一日までの間においてはその者の年金所得に係る所得割額及び均等割額の合算額に相当する税額を当該期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつて徴収するものとする。
With regard to the application of Article 321-7-5 where the provisions of the preceding paragraph apply, "dividing the special collection tax amount on pension income for that pension income earner subject to special collection by the number of payments of the pension benefit subject to special collection for that pension income earner subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year" in paragraph (2) of that Article is deemed to be replaced with "taking the amounts that are to be collected by the method of special collection pursuant to the items of Article 5-11, paragraph (1) of the Supplementary Provisions at the time of each payment of the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year".
前項の規定の適用がある場合における第三百二十一条の七の五の規定の適用については、同条第二項中「年金所得に係る特別徴収税額を当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象年金所得者に係る特別徴収対象年金給付の支払の回数で除して得た額」とあるのは、「当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間において特別徴収対象年金給付の支払をする際、附則第五条の十一第一項各号の規定により特別徴収の方法によつてそれぞれ徴収するものとされている額」とする。
Limited to individual municipal inhabitant tax for fiscal year 2024, with regard to the collection of individual municipal inhabitant tax on pension income collected by special collection (excluding that to which paragraph (1) applies), the following apply:
令和六年度分の個人の市町村民税に限り、年金所得に係る特別徴収の個人の市町村民税の徴収（第一項の規定の適用があるものを除く。）については、次に定めるところによる。
where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is less than the amount equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person (meaning the amount obtained by deducting the provisional special collection tax amount on pension income prescribed in Article 321-7-8, paragraph (1) from the amount of individual municipal inhabitant tax on pension income before the special tax credit; the same applies hereinafter in this item), the amount obtained by multiplying by two the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person by three (where that amount includes a fractional amount of less than 100 yen, or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of special collection" in this paragraph) (referred to as the "October special collection amount" in this paragraph), the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the October special collection amount of that person is to be collected during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each at the time of payment of the pension benefit subject to special collection in each period;
特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の特別税額控除前の特別徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額から第三百二十一条の七の八第一項に規定する年金所得に係る仮特別徴収税額を控除した額をいう。以下この号において同じ。）を三で除して得た金額（当該金額に百円未満の端数があるとき、又は当該金額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割特別徴収金額」という。）に二を乗じて得た金額をその者の特別税額控除前の特別徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「十月分特別徴収金額」という。）に満たない場合には、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の十月分特別徴収金額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、それぞれ徴収するものとする。
where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the October special collection amount of that person and less than the total of the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the October special collection amount and the instalment of special collection of that person is to be collected during the period from December 1 of the same year to January 31 of the following year, and the amount of tax equivalent to the instalment of special collection of that person during the period from February 1 to March 31 of the following year, each at the time of payment of the pension benefit subject to special collection in each period;
特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の十月分特別徴収金額以上であり、かつ、その者の十月分特別徴収金額とその者の分割特別徴収金額との合計額に満たない場合には、当該年度の初日の属する年の十月一日から十一月三十日までの間において徴収すべき税額はないものとし、同年十二月一日から翌年の一月三十一日までの間においてはその者の十月分特別徴収金額とその者の分割特別徴収金額との合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年二月一日から三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、それぞれ徴収するものとする。
where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected during the period from October 1 of the year that includes the first day of the fiscal year to January 31 of the following year, and the amount of tax equivalent to the special collection tax amount on pension income of that person prescribed in Article 321-7-2, paragraph (1) as applied with terms replaced pursuant to Article 321-7-8, paragraph (2) is to be collected during the period from February 1 to March 31 of the following year at the time of payment of the pension benefit subject to special collection in that period.
特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の十月分特別徴収金額とその者の分割特別徴収金額との合計額以上である場合には、当該年度の初日の属する年の十月一日から翌年の一月三十一日までの間において徴収すべき税額はないものとし、同年二月一日から三月三十一日までの間においてはその者の第三百二十一条の七の八第二項の規定により読み替えられた第三百二十一条の七の二第一項に規定する年金所得に係る特別徴収税額に相当する税額を当該期間において特別徴収対象年金給付の支払をする際、徴収するものとする。
With regard to the application of Article 321-7-5 where the provisions of the preceding paragraph apply, "dividing the special collection tax amount on pension income for that pension income earner subject to special collection by the number of payments of the pension benefit subject to special collection for that pension income earner subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year" in paragraph (2) of that Article is deemed to be replaced with "taking the amounts that are to be collected pursuant to the items of Article 5-11, paragraph (3) of the Supplementary Provisions at the time of each payment of the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year".
前項の規定の適用がある場合における第三百二十一条の七の五の規定の適用については、同条第二項中「年金所得に係る特別徴収税額を当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象年金所得者に係る特別徴収対象年金給付の支払の回数で除して得た額」とあるのは、「当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間において特別徴収対象年金給付の支払をする際、附則第五条の十一第三項各号の規定によりそれぞれ徴収するものとされている額」とする。
The provisions of the preceding paragraphs do not apply where a municipality collects individual municipal inhabitant tax for fiscal year 2024 by the method of ordinary collection pursuant to Article 321-7-9, paragraph (2), Article 321-7-10, paragraph (1) or other provisions specified by Cabinet Order.
市町村が令和六年度分の個人の市町村民税を第三百二十一条の七の九第二項、第三百二十一条の七の十第一項その他政令で定める規定により普通徴収の方法によつて徴収する場合については、前各項の規定は、適用しない。
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
special collection tax amount on pension incomemachine translation
「年金所得に係る特別徴収税額」
Half of the combined income levy (所得割) and per capita levy (均等割) on a pension income earner subject to special collection (特別徴収対象年金所得者)'s previous-year income from public pensions, etc. (or of the income levy alone where the per capita levy is collected by special collection under Article 321-3, paragraph 1), with fractions under 100 yen dropped (100 yen where it is less than 100 yen), which the municipality (市町村) collects out of old-age or similar pension benefits (老齢等年金給付) paid from 1 October of the fiscal year to the following 31 March.
Short name set inArticle 321-7-2, paragraph (1)· applies only in this section
pension benefit subject to special collectionmachine translation
「特別徴収対象年金給付」
The old-age, etc. pension benefit (老齢等年金給付) out of which the municipal inhabitant tax (市町村民税) on pension income is collected by special collection (特別徴収); where a pension income earner subject to special collection (特別徴収対象年金所得者) receives two or more, the one chosen as a Cabinet Order (政令) provides (Article 321-7-4, paragraph 2).
Short name set inArticle 321-7-4, paragraph (2)· applies only in this section
person liable for tax eligible for the special tax creditmachine translation
「特別税額控除対象納税義務者」
In Articles 5-8 to 5-12 of the supplementary provisions (附則), an income levy (所得割) taxpayer whose total income (合計所得金額) for the previous year was 18.05 million yen or less, from whose fiscal 2024 individual inhabitant tax the fiscal 2024 special tax credit (令和六年度分特別税額控除額) is deducted.
Short name set inSupplementary Provisions, Article 5-8, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 5-9 to 5-12
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
Short name set inSupplementary Provisions, Article 5-11, paragraph (1)· applies only in this paragraph
individual municipal inhabitant tax on pension income collected by special collectionmachine translation
「年金所得に係る特別徴収の個人の市町村民税」
For fiscal 2024, the individual municipal inhabitant tax (市町村民税) on income from public pensions, etc. (公的年金等) as defined in Article 317-2, paragraph 1 that is collected by special collection (特別徴収) under Article 321-7-2, paragraph 1.
Short name set inSupplementary Provisions, Article 5-11, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 5-11, paragraph (3)
amount of individual municipal inhabitant taxmachine translation
「個人の市町村民税の額」
For the fiscal 2024 municipal inhabitant tax (市町村民税) on public pension income of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), the part to be collected by ordinary collection (普通徴収) before the credit: the pension-income tax before the credit less the part to be collected from pensions before the credit, which is half of the pension-income tax (rounded down to the nearest 100 yen, and at least 100 yen).
Defined inSupplementary Provisions, Article 5-11, paragraph (1), item (i)· applies only in this item
June ordinary collection amountmachine translation
「六月分普通徴収金額」
For the fiscal 2024 municipal inhabitant tax (市町村民税) on public pension income of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), the part to be collected by ordinary collection (普通徴収) before the credit less the instalment amount (分割普通徴収金額), which is half of that part rounded down to the nearest 1,000 yen: the amount due at the June instalment before the credit.
Short name set inSupplementary Provisions, Article 5-11, paragraph (1), item (i)· applies only in this paragraph
instalment of ordinary collectionmachine translation
「分割普通徴収金額」
For the fiscal 2024 municipal inhabitant tax (市町村民税) on public pension income of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), half of the part to be collected by ordinary collection (普通徴収) before the credit, rounded down to the nearest 1,000 yen.
Short name set inSupplementary Provisions, Article 5-11, paragraph (1), item (i)· applies only in this paragraph
instalment of special collectionmachine translation
「分割特別徴収金額」
For the fiscal 2024 municipal inhabitant tax (市町村民税) on public pension income of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), one third of the part to be collected from pensions (特別徴収) before the credit, rounded down to the nearest 100 yen.
Short name set inSupplementary Provisions, Article 5-11, paragraph (1), item (i)· applies only in this paragraph
October special collection amountmachine translation
「十月分特別徴収金額」
In the special tax credit (特別税額控除) rules for individual municipal inhabitant tax (市町村民税) on pension income, the amount to be collected from the pension by special collection (特別徴収) between 1 October and 30 November: the special-collection amount before the credit, less twice one third of it (that third rounded down to the 100 yen).
Short name set inSupplementary Provisions, Article 5-11, paragraph (1), item (i)· applies only in this paragraph
special tax credit on individual municipal inhabitant tax on pension incomemachine translation
「年金所得に係る個人の市町村民税に係る特別税額控除額」
For fiscal 2024, the amount by which a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者)'s individual municipal inhabitant tax (市町村民税) on pension income before the special tax credit exceeds that taxpayer's combined income levy and per capita levy on pension income (年金所得に係る所得割額及び均等割額の合算額).
Short name set inSupplementary Provisions, Article 5-11, paragraph (1), item (i)· applies only in this paragraph and in Supplementary Provisions, Article 5-11, paragraph (3)
combined income levy and per capita levy on pension incomemachine translation
「年金所得に係る所得割額及び均等割額の合算額」
In Article 5-11 of the supplementary provisions (附則), the combined income levy (所得割) and per capita levy (均等割) of individual municipal inhabitant tax (市町村民税) on a taxpayer's previous-year income from public pensions, etc. (公的年金等), as Article 321-7-2, paragraph 1 defines it, with the income levy on other income added where Article 321-7-2, paragraph 2 has that levy collected by special collection (特別徴収) too.
Short name set inSupplementary Provisions, Article 5-11, paragraph (1), item (i)· applies only in this item and in Supplementary Provisions, Article 5-11, paragraph (1), item (v)
pension benefit subject to special collectionmachine translation
「特別徴収対象年金給付」
The old-age, etc. pension benefit (老齢等年金給付) out of which the municipal inhabitant tax (市町村民税) on pension income is collected by special collection (特別徴収); where a pension income earner subject to special collection (特別徴収対象年金所得者) receives two or more, the one chosen as a Cabinet Order (政令) provides (Article 321-7-4, paragraph 2).
Short name set inSupplementary Provisions, Article 5-11, paragraph (1), item (i)· applies only in this paragraph and in Supplementary Provisions, Article 5-11, paragraph (3)
amount of individual municipal inhabitant taxmachine translation
「個人の市町村民税の額」
For the fiscal 2024 municipal inhabitant tax (市町村民税) on public pension income of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), the part to be collected from pensions (特別徴収) before the credit: the pension-income tax before the credit less the provisional special collection tax amount (仮特別徴収税額) of Article 321-7-8, paragraph 1.
Defined inSupplementary Provisions, Article 5-11, paragraph (3), item (i)· applies only in this item
instalment of special collectionmachine translation
「分割特別徴収金額」
For the fiscal 2024 municipal inhabitant tax (市町村民税) on public pension income of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), one third of the part to be collected from pensions (特別徴収) before the credit, rounded down to the nearest 100 yen.
Short name set inSupplementary Provisions, Article 5-11, paragraph (3), item (i)· applies only in this paragraph
October special collection amountmachine translation
「十月分特別徴収金額」
In the special tax credit (特別税額控除) rules for individual municipal inhabitant tax (市町村民税) on pension income, the amount to be collected from the pension by special collection (特別徴収) between 1 October and 30 November: the special-collection amount before the credit, less twice one third of it (that third rounded down to the 100 yen).
Short name set inSupplementary Provisions, Article 5-11, paragraph (3), item (i)· applies only in this paragraph