# 地方税法 / Local Tax Act — 第三百二十一条の五 (Article 321-5)

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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: 第三百二十一条の五 (Article 321-5)（給与所得に係る特別徴収税額の納入の義務等） — address `art-321-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-5
- 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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### 第三百二十一条の五（給与所得に係る特別徴収税額の納入の義務等） — Obligation to Remit Tax Specially Collected on Salary Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-321-5 · https://japanlaw.org/ja/local-tax-act/art-321-5 · https://japanlaw.org/l/325AC0000000226/art-321-5</sup>

    **第一項**  前条の特別徴収義務者は、同条第二項に規定する期日までに同条第一項後段（同条第六項において準用する場合を含む。）の規定による通知を受け取つた場合にあつては当該通知に係る給与所得に係る特別徴収税額の十二分の一の額を六月から翌年五月まで、当該期日後に当該通知を受け取つた場合にあつては当該通知に係る給与所得に係る特別徴収税額を当該通知のあつた日の属する月の翌月から翌年五月までの間の月数で除して得た額を当該通知のあつた日の属する月の翌月から翌年五月まで、それぞれ給与の支払をする際毎月徴収し、その徴収した月の翌月の十日までに、これを当該市町村に納入する義務を負う。ただし、当該通知に係る給与所得に係る特別徴収税額が均等割額に相当する金額以下である場合には、当該通知に係る給与所得に係る特別徴収税額を最初に徴収すべき月に給与の支払をする際その全額を徴収し、その徴収した月の翌月の十日までに、これを当該市町村に納入しなければならない。
    <sup>art-321-5/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-1</sup>
    The special collection agent under the preceding Article is obliged, in the case where it has received the notice under the second sentence of paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) by the date prescribed in paragraph (2) of that Article, to collect one-twelfth of the amount of tax specially collected on salary income pertaining to that notice every month when paying salary from June to May of the following year, and in the case where it has received that notice after that date, to collect the amount obtained by dividing the amount of tax specially collected on salary income pertaining to that notice by the number of months from the month following the month containing the day of the notice through May of the following year every month when paying salary from the month following the month containing the day of the notice through May of the following year, respectively, and to remit it to the municipality concerned by the 10th of the month following the month of collection; provided, however, that if the amount of tax specially collected on salary income pertaining to that notice is equal to or less than the amount equivalent to the per capita levy amount, the special collection agent must collect the entire amount when paying salary in the first month in which it should be collected, and must remit it to the municipality concerned by the 10th of the month following the month of collection.
    <sup>machine translation, not official</sup>

    **第二項**  前項の特別徴収義務者は、前条の規定によりその者が徴収すべき給与所得に係る特別徴収税額に係る個人の市町村民税の納税義務者が当該特別徴収義務者から給与の支払を受けないこととなつた場合には、その事由が発生した日の属する月の翌月以降の月割額（前項の規定により特別徴収義務者が給与の支払をする際毎月徴収すべき額をいう。以下この項、次項及び第三百二十一条の六第三項において同じ。）は、これを徴収して納入する義務を負わない。ただし、その事由が当該年度の初日の属する年の六月一日から十二月三十一日までの間において発生し、かつ、総務省令で定めるところによりその事由が発生した日の属する月の翌月以降の月割額を特別徴収の方法によつて徴収されたい旨の納税義務者からの申出があつた場合及びその事由がその年の翌年の一月一日から四月三十日までの間において発生した場合には、当該納税義務者に対してその年の五月三十一日までの間に支払われるべき給与又は退職手当等で当該月割額の全額に相当する金額を超えるものがあるときに限り、その者に支払われるべき給与又は退職手当等の支払をする際、当該月割額の全額（同日までに当該給与又は退職手当等の全部又は一部の支払がされないこととなつたときにあつては、同日までに支払われた当該給与又は退職手当等の額から徴収することができる額）を徴収し、その徴収した月の翌月十日までに、これを当該市町村に納入しなければならない。
    <sup>art-321-5/par-2 · https://japanlaw.org/ja/local-tax-act/art-321-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-2</sup>
    The special collection agent under the preceding paragraph is not obliged to collect and remit the monthly instalment (meaning the amount to be collected every month when the special collection agent pays salary pursuant to the preceding paragraph; the same applies hereinafter in this paragraph, the following paragraph and Article 321-6, paragraph (3)) for the month following the month containing the day on which the cause arose and thereafter, if the person liable for tax for the individual municipal inhabitant tax pertaining to the amount of tax specially collected on salary income that the person is to collect pursuant to the preceding Article ceases to receive payment of salary from that special collection agent; provided, however, that in the case where the cause arises between June 1 and December 31 of the year containing the first day of the fiscal year concerned and there has been an application from the person liable for tax, made in accordance with the provisions of a Order of the Ministry of Internal Affairs and Communications, that the monthly instalment for the month following the month containing the day on which the cause arose and thereafter be collected by the method of special collection, and in the case where the cause arises between January 1 and April 30 of the following year, only where there is salary or severance pay or other such compensation to be paid to that person liable for tax by May 31 of that year that exceeds the amount equivalent to the full amount of that monthly instalment, the agent must collect the full amount of that monthly instalment (or, where payment of all or part of that salary or severance pay or other such compensation is not to be made by that date, the amount that can be collected from the amount of that salary or severance pay or other such compensation paid by that date) when paying the salary or severance pay or other such compensation to be paid to that person, and must remit it to the municipality concerned by the 10th of the month following the month of collection.
    <sup>machine translation, not official</sup>

    **第三項**  前項の場合においては、特別徴収義務者は、総務省令で定めるところにより、給与の支払を受けないこととなつた納税義務者の氏名、その者に係る給与所得に係る特別徴収税額のうち既に徴収した月割額の合計額その他必要な事項を記載した届出書を当該特別徴収に係る納入金を納入すべき市町村の長に提出しなければならない。
    <sup>art-321-5/par-3 · https://japanlaw.org/ja/local-tax-act/art-321-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-3</sup>
    In the case referred to in the preceding paragraph, the special collection agent must, in accordance with the provisions of a Order of the Ministry of Internal Affairs and Communications, submit a written notification stating the name of the person liable for tax who has ceased to receive payment of salary, the total amount of the monthly instalments already collected out of the amount of tax specially collected on salary income pertaining to that person, and other necessary matters, to the mayor of the municipality to which the remittance pertaining to that special collection is to be remitted.
    <sup>machine translation, not official</sup>

    **第四項**  前条の規定により、他の市町村内において給与の支払をする者が特別徴収義務者として指定された場合には、当該特別徴収義務者は、その納入すべき納入金を当該他の市町村内に所在する銀行その他の金融機関で当該市町村が指定して当該特別徴収義務者に通知したものに払い込むものとする。この場合においては、当該特別徴収義務者が当該通知に係る金融機関に払い込んだ時に、当該市町村にその納入金の納入があつたものとみなす。
    <sup>art-321-5/par-4 · https://japanlaw.org/ja/local-tax-act/art-321-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-4</sup>
    If, pursuant to the preceding Article, a person who pays salary within another municipality is designated as a special collection agent, that special collection agent is to pay the remittance that it is to remit into a bank or other financial institution located within that other municipality which the municipality concerned has designated and notified to that special collection agent. In this case, the remittance is deemed to have been remitted to the municipality concerned at the time when that special collection agent pays it into the financial institution pertaining to that notice.
    <sup>machine translation, not official</sup>

    **第五項**  市町村の指定した特別徴収義務者が国の機関である場合における第三百二十六条第一項の規定の適用については、当該特別徴収義務者が給与所得に係る特別徴収税額に係る納入金に相当する金額の資金を日本銀行に交付して納入金の払込みをした時において当該市町村に納入金の納入があつたものとみなす。
    <sup>art-321-5/par-5 · https://japanlaw.org/ja/local-tax-act/art-321-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-5</sup>
    With regard to the application of Article 326, paragraph (1) in the case where the special collection agent designated by a municipality is an organ of the State, the remittance is deemed to have been remitted to the municipality concerned at the time when that special collection agent has delivered funds in an amount equivalent to the remittance pertaining to the amount of tax specially collected on salary income to the Bank of Japan and paid in the remittance.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-5/par-1: 前条 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/ja/local-tax-act/art-321-4 · https://japanlaw.org/l/325AC0000000226/art-321-4
- art-321-5/par-1: 同条第二項 → 地方税法 第三百二十一条の四第二項 (Article 321-4, paragraph (2)), art-321-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-2
- art-321-5/par-1: 同条第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-1
- art-321-5/par-1: 同条第六項 → 地方税法 第三百二十一条の四第六項 (Article 321-4, paragraph (6)), art-321-4/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-6
- art-321-5/par-2: 前項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-1
- art-321-5/par-2: 前条 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/ja/local-tax-act/art-321-4 · https://japanlaw.org/l/325AC0000000226/art-321-4
- art-321-5/par-2: この項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-2
- art-321-5/par-2: 次項 → 地方税法 第三百二十一条の五第三項 (Article 321-5, paragraph (3)), art-321-5/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-3
- art-321-5/par-2: 第三百二十一条の六第三項 → 地方税法 第三百二十一条の六第三項 (Article 321-6, paragraph (3)), art-321-6/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-6/par-3
- art-321-5/par-3: 前項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-2
- art-321-5/par-4: 前条 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/ja/local-tax-act/art-321-4 · https://japanlaw.org/l/325AC0000000226/art-321-4
- art-321-5/par-5: 第三百二十六条第一項 → 地方税法 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/ja/local-tax-act/art-326/par-1 · https://japanlaw.org/l/325AC0000000226/art-326/par-1

## Cited by

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

- 地方税法 第二百九十二条第一項第七号（市町村民税に関する用語の意義） — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7
- 地方税法 第三百二十一条の四第三項（給与所得に係る特別徴収義務者の指定等） — https://japanlaw.org/ja/local-tax-act/art-321-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-3
- 地方税法 第三百二十一条の四第十項（給与所得に係る特別徴収義務者の指定等） — https://japanlaw.org/ja/local-tax-act/art-321-4/par-10 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-10
- 地方税法 第三百二十一条の五第二項（給与所得に係る特別徴収税額の納入の義務等） — https://japanlaw.org/ja/local-tax-act/art-321-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-2
- 地方税法 第三百二十一条の五第三項（給与所得に係る特別徴収税額の納入の義務等） — https://japanlaw.org/ja/local-tax-act/art-321-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-3
- 地方税法 第三百二十一条の五の二第一項（給与所得に係る特別徴収税額の納期の特例） — https://japanlaw.org/ja/local-tax-act/art-321-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5-2/par-1
- 地方税法 第三百二十一条の六第二項（給与所得に係る特別徴収税額の変更） — https://japanlaw.org/ja/local-tax-act/art-321-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-6/par-2
- 地方税法 第三百二十四条第三項（市町村民税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-324/par-3 · https://japanlaw.org/l/325AC0000000226/art-324/par-3
- 地方税法 第三百二十六条第一項（納期限後に納付し、又は納入する市町村民税に係る延滞金） — https://japanlaw.org/ja/local-tax-act/art-326/par-1 · https://japanlaw.org/l/325AC0000000226/art-326/par-1
- 地方税法 第三百二十六条第一項第一号（納期限後に納付し、又は納入する市町村民税に係る延滞金） — https://japanlaw.org/ja/local-tax-act/art-326/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-326/par-1/item-1
- 地方税法 第三百二十八条の五第三項（特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-328-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-3
- 地方税法 附則第五条の十第一項（令和六年度分の給与所得に係る個人の市町村民税の特別徴収に関する特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-10/par-1
- 地方税法 附則第二十八条第一項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-28/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-20261027T214204-115, 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