# 地方税法 / Local Tax Act — 第五十条の三 (Article 50-3)

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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: 第五十条の三 (Article 50-3)（分離課税に係る所得割の課税標準） — address `art-50-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-50-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-50-3
- 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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### 第五十条の三（分離課税に係る所得割の課税標準） — Tax Base of the Separately Taxed Income Levy
<sup>caption: machine translation, not official</sup>
<sup>art-50-3 · https://japanlaw.org/en/local-tax-act/art-50-3 · https://japanlaw.org/l/325AC0000000226/art-50-3</sup>

      **第一項**  分離課税に係る所得割の課税標準は、その年中の退職所得の金額とする。
      <sup>art-50-3/par-1 · https://japanlaw.org/en/local-tax-act/art-50-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-3/par-1</sup>
      The tax base of the separately taxed income levy is the amount of retirement income for that year.
      <sup>machine translation, not official</sup>

      **第二項**  前項の退職所得の金額は、所得税法第三十条第二項に規定する退職所得の金額の計算の例によつて算定する。
      <sup>art-50-3/par-2 · https://japanlaw.org/en/local-tax-act/art-50-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-50-3/par-2</sup>
      The amount of retirement income referred to in the preceding paragraph is calculated in the same manner as the calculation of the amount of retirement income prescribed in Article 30, paragraph (2) of the Income Tax Act.
      <sup>machine translation, not official</sup>

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## Cites
- art-50-3/par-2: 前項 → 地方税法 第五十条の三第一項 (Article 50-3, paragraph (1)), art-50-3/par-1 — https://japanlaw.org/en/local-tax-act/art-50-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-3/par-1
- art-50-3/par-2: 所得税法第三十条第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 地方税法 第五十条の三第二項（分離課税に係る所得割の課税標準） — https://japanlaw.org/en/local-tax-act/art-50-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-50-3/par-2
- 地方税法 第五十条の六第一項第一号（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-50-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-1/item-1
- 地方税法 第五十条の六第一項第二号（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-50-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-1/item-2
- 地方税法 第五十条の六第二項（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-50-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-2
- 地方税法 第五十条の六第三項（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-50-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-3
- 地方税法 第五十条の八第一項（分離課税に係る所得割の普通徴収税額） — https://japanlaw.org/en/local-tax-act/art-50-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-8/par-1
- 地方税法 第五十条の十第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-50-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-10/par-1

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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-20261027T202151-041, 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