# 地方税法 / Local Tax Act — 第五十条の九 (Article 50-9)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-50-9. 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: 第五十条の九 (Article 50-9)（特別徴収票） — address `art-50-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-50-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-50-9
- 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.
---
### 第五十条の九（特別徴収票） — Special Collection Record
caption: machine translation, not official
art-50-9 · https://japanlaw.org/en/local-tax-act/art-50-9 · https://japanlaw.org/l/325AC0000000226/art-50-9
**第一項** 分離課税に係る所得割の特別徴収義務者は、総務省令で定めるところにより、その年において支払の確定した退職手当等について、その退職手当等の支払を受ける者の各人別に特別徴収票二通を作成し、その退職の日以後一月以内に、第三百二十八条の十四の特別徴収票とあわせて、一通を市町村長に提出し、他の一通を退職手当等の支払を受ける者に交付しなければならない。ただし、総務省令で定める場合は、この限りでない。
art-50-9/par-1 · https://japanlaw.org/en/local-tax-act/art-50-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-9/par-1
A special collection agent for the separately taxed income levy must, as provided by Order of the Ministry of Internal Affairs and Communications, prepare two copies of a special collection record for each person who receives payment of severance pay or other such compensation, with respect to severance pay or other such compensation for which payment has been finalized in that year, and within one month after the day of retirement, submit one copy to the mayor of the municipality, together with the special collection record under Article 328-14, and deliver the other copy to the person who receives payment of the severance pay or other such compensation; provided, however, that this does not apply in cases specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
---
## Cites
- art-50-9/par-1: 第三百二十八条の十四 → 地方税法 第三百二十八条の十四 (Article 328-14), art-328-14 — https://japanlaw.org/en/local-tax-act/art-328-14 · https://japanlaw.org/l/325AC0000000226/art-328-14
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 地方税法 第五十条の七第一項（退職所得申告書） — https://japanlaw.org/en/local-tax-act/art-50-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-7/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
---
## 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