# 地方税法 / Local Tax Act — 第五十条の十 (Article 50-10)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五十条の十 (Article 50-10)（政令への委任） — address `art-50-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-50-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-50-10
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第五十条の十（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-50-10 · https://japanlaw.org/en/local-tax-act/art-50-10 · https://japanlaw.org/l/325AC0000000226/art-50-10</sup>

      **第一項**  第五十条の二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。
      <sup>art-50-10/par-1 · https://japanlaw.org/en/local-tax-act/art-50-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-10/par-1</sup>
      Beyond what is provided for in Article 50-2 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.
      <sup>machine translation, not official</sup>

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## Cites
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の三 (Article 50-3), art-50-3 — https://japanlaw.org/en/local-tax-act/art-50-3 · https://japanlaw.org/l/325AC0000000226/art-50-3
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/en/local-tax-act/art-50-4 · https://japanlaw.org/l/325AC0000000226/art-50-4
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の五 (Article 50-5), art-50-5 — https://japanlaw.org/en/local-tax-act/art-50-5 · https://japanlaw.org/l/325AC0000000226/art-50-5
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の六 (Article 50-6), art-50-6 — https://japanlaw.org/en/local-tax-act/art-50-6 · https://japanlaw.org/l/325AC0000000226/art-50-6
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の七 (Article 50-7), art-50-7 — https://japanlaw.org/en/local-tax-act/art-50-7 · https://japanlaw.org/l/325AC0000000226/art-50-7
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の八 (Article 50-8), art-50-8 — https://japanlaw.org/en/local-tax-act/art-50-8 · https://japanlaw.org/l/325AC0000000226/art-50-8
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の九 (Article 50-9), art-50-9 — https://japanlaw.org/en/local-tax-act/art-50-9 · https://japanlaw.org/l/325AC0000000226/art-50-9

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-032, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27