# 地方税法 / Local Tax Act — 第五十条の五 (Article 50-5)
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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: 第五十条の五 (Article 50-5)（納入申告書の提出） — address `art-50-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-50-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-50-5
- 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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### 第五十条の五（納入申告書の提出） — Submission of Remittance Return
caption: machine translation, not official
art-50-5 · https://japanlaw.org/en/local-tax-act/art-50-5 · https://japanlaw.org/l/325AC0000000226/art-50-5
**第一項** 分離課税に係る所得割の特別徴収義務者は、第四十一条第一項の規定により分離課税に係る所得割を徴収する場合には、総務省令で定める様式によつて、その徴収すべき分離課税に係る所得割の課税標準額、税額その他必要な事項を記載した納入申告書を、第三百二十八条の五第二項又は第三項の規定による納入申告書とあわせて、市町村長に提出しなければならない。
art-50-5/par-1 · https://japanlaw.org/en/local-tax-act/art-50-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-5/par-1
When a special collection agent for the separately taxed income levy collects the separately taxed income levy pursuant to Article 41, paragraph (1), the agent must submit to the mayor of the municipality, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the amount of the tax base and the tax amount of the separately taxed income levy to be collected and other necessary particulars, together with the remittance return under Article 328-5, paragraph (2) or (3).
machine translation, not official
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## Cites
- art-50-5/par-1: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/local-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-41/par-1
- art-50-5/par-1: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- art-50-5/par-1: 第三項 → 地方税法 第三百二十八条の五第三項 (Article 328-5, paragraph (3)), art-328-5/par-3 — https://japanlaw.org/en/local-tax-act/art-328-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-3
## Cited by
1 provision cites this one. No official source publishes this direction.
- 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