# 地方税法 / Local Tax Act — 第五十条の八 (Article 50-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-50-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五十条の八 (Article 50-8)（分離課税に係る所得割の普通徴収税額） — address `art-50-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-50-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-50-8 - 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. --- ### 第五十条の八（分離課税に係る所得割の普通徴収税額） — Amount of Tax Collected by Ordinary Collection for Separately Taxed Income Levy caption: machine translation, not official art-50-8 · https://japanlaw.org/en/local-tax-act/art-50-8 · https://japanlaw.org/l/325AC0000000226/art-50-8 **第一項** その年において退職手当等の支払を受けた者が第五十条の六第二項に規定する分離課税に係る所得割の額を徴収された又は徴収されるべき場合において、その者のその年中における退職手当等の金額について第五十条の三及び第五十条の四の規定を適用して計算した税額が当該退職手当等につき第四十一条第一項の規定によつてその例によることとされる第三百二十八条の五第二項の規定により徴収された又は徴収されるべき分離課税に係る所得割の額をこえるときは、第四十一条第一項の規定によつて市町村長が普通徴収の方法によつて徴収すべき税額は、そのこえる金額に相当する税額とする。 art-50-8/par-1 · https://japanlaw.org/en/local-tax-act/art-50-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-8/par-1 In the case where a person who received payment of severance pay or other such compensation in that year has been, or is to be, charged the amount of the separately taxed income levy prescribed in Article 50-6, paragraph (2), if the amount of tax calculated by applying the provisions of Articles 50-3 and 50-4 to the amount of that person's severance pay or other such compensation in that year exceeds the amount of the separately taxed income levy that has been collected, or is to be collected, for that severance pay or other such compensation pursuant to the provisions of Article 328-5, paragraph (2), the rules of which are to be followed pursuant to the provisions of Article 41, paragraph (1), the amount of tax that the mayor of the municipality is to collect by the method of ordinary collection pursuant to the provisions of Article 41, paragraph (1) is the amount of tax equivalent to that excess amount. machine translation, not official --- ## Cites - art-50-8/par-1: 第五十条の六第二項 → 地方税法 第五十条の六第二項 (Article 50-6, paragraph (2)), art-50-6/par-2 — https://japanlaw.org/en/local-tax-act/art-50-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-2 - art-50-8/par-1: 第五十条の三 → 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-50-8/par-1: 第五十条の四 → 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-50-8/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-50-8/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 ## Cited by 5 provisions cite 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 - 地方税法 附則第五条第四項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-4 - 地方税法 附則第二条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-3 - 地方税法 附則第二条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-2/par-3 - 地方税法 附則第二条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-5 --- ## 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-20261027T214204-032, 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