# 地方税法 / Local Tax Act — 第三百二十八条の六 (Article 328-6)

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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: 第三百二十八条の六 (Article 328-6)（特別徴収税額） — address `art-328-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-328-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-328-6
- 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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### 第三百二十八条の六（特別徴収税額） — Special Collection Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>art-328-6 · https://japanlaw.org/ja/local-tax-act/art-328-6 · https://japanlaw.org/l/325AC0000000226/art-328-6</sup>

    **第一項**  前条第二項の規定により徴収すべき分離課税に係る所得割の額は、次の各号に掲げる場合の区分に応じ、当該各号に掲げる税額とする。
    <sup>art-328-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-328-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1</sup>
    The amount of the separately taxed income levy to be collected pursuant to paragraph (2) of the preceding Article is the tax amount set forth in each of the following items in accordance with the classification of cases set forth in that item.
    <sup>machine translation, not official</sup>

      **一**  退職手当等の支払を受ける者が提出した次条第一項の規定による申告書（以下この条、次条第二項及び第三項並びに第三百二十八条の八において「退職所得申告書」という。）に、その支払うべきことが確定した年において支払うべきことが確定した他の退職手当等で既に支払がされたもの（次号において「支払済みの他の退職手当等」という。）がない旨の記載がある場合　その支払う退職手当等の金額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額
      <sup>art-328-6/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-328-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-1</sup>
      in the case where the return under paragraph (1) of the following Article submitted by the person receiving payment of severance pay or other such compensation (hereinafter in this Article, paragraphs (2) and (3) of the following Article and Article 328-8 referred to as the "retirement income return") contains a statement that there is no other severance pay or other such compensation that was finalized as payable in the year in which the payment of that severance pay or other such compensation became finalized and that has already been paid (referred to as "other severance pay already paid" in the following item): the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the amount of the severance pay or other such compensation to be paid;
      <sup>machine translation, not official</sup>

      **二**  退職手当等の支払を受ける者が提出した退職所得申告書に、支払済みの他の退職手当等がある旨の記載がある場合　その支払済みの他の退職手当等の金額とその支払う退職手当等の金額との合計額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額から、その支払済みの他の退職手当等につき前条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控除した残額に相当する税額
      <sup>art-328-6/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-328-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-2</sup>
      in the case where the retirement income return submitted by the person receiving payment of severance pay or other such compensation contains a statement that there is other severance pay already paid: the tax amount equivalent to the remainder obtained by deducting, from the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the total of the amount of that other severance pay already paid and the amount of the severance pay or other such compensation to be paid, the amount of the separately taxed income levy that was collected or is to be collected pursuant to paragraph (2) of the preceding Article with respect to that other severance pay already paid.
      <sup>machine translation, not official</sup>

    **第二項**  退職手当等の支払を受ける者がその支払を受ける時までに退職所得申告書を提出していないときは、前条第二項の規定により徴収すべき分離課税に係る所得割の額は、その支払う退職手当等の金額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額とする。
    <sup>art-328-6/par-2 · https://japanlaw.org/ja/local-tax-act/art-328-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-2</sup>
    If the person receiving payment of severance pay or other such compensation has not submitted a retirement income return by the time of receiving that payment, the amount of the separately taxed income levy to be collected pursuant to paragraph (2) of the preceding Article is the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the amount of the severance pay or other such compensation to be paid.
    <sup>machine translation, not official</sup>

    **第三項**  第一項各号又は前項の規定により第三百二十八条の二の規定を適用する場合における所得税法第三十条第二項の退職所得控除額の計算については、前二項の規定による分離課税に係る所得割を徴収すべき退職手当等を支払うべきことが確定した時の状況によるものとする。
    <sup>art-328-6/par-3 · https://japanlaw.org/ja/local-tax-act/art-328-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-3</sup>
    In the calculation of the retirement income deduction under Article 30, paragraph (2) of the Income Tax Act where the provisions of Article 328-2 are applied pursuant to the items of paragraph (1) or the preceding paragraph, it is to be made according to the circumstances at the time when it was finalized that the severance pay or other such compensation from which the separately taxed income levy is to be collected under the preceding two paragraphs is to be paid.
    <sup>machine translation, not official</sup>

    **第四項**  所得税法第二百二条の規定は、前三項の規定を適用する場合について準用する。
    <sup>art-328-6/par-4 · https://japanlaw.org/ja/local-tax-act/art-328-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-4</sup>
    The provisions of Article 202 of the Income Tax Act apply mutatis mutandis to the case where the provisions of the preceding three paragraphs are applied.
    <sup>machine translation, not official</sup>

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## Cites
- art-328-6/par-1: 前条第二項 → 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/ja/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- art-328-6/par-1/item-1: 次条第一項 → 地方税法 第三百二十八条の七第一項 (Article 328-7, paragraph (1)), art-328-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1
- art-328-6/par-1/item-1: この条 → 地方税法 第三百二十八条の六 (Article 328-6), art-328-6 — https://japanlaw.org/ja/local-tax-act/art-328-6 · https://japanlaw.org/l/325AC0000000226/art-328-6
- art-328-6/par-1/item-1: 次条第二項 → 地方税法 第三百二十八条の七第二項 (Article 328-7, paragraph (2)), art-328-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-2
- art-328-6/par-1/item-1: 第三項 → 地方税法 第三百二十八条の七第三項 (Article 328-7, paragraph (3)), art-328-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-3
- art-328-6/par-1/item-1: 第三百二十八条の八 → 地方税法 第三百二十八条の八 (Article 328-8), art-328-8 — https://japanlaw.org/ja/local-tax-act/art-328-8 · https://japanlaw.org/l/325AC0000000226/art-328-8
- art-328-6/par-1/item-1: 次号 → 地方税法 第三百二十八条の六第一項第二号 (Article 328-6, paragraph (1), item (ii)), art-328-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-2
- art-328-6/par-1/item-1: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/ja/local-tax-act/art-328-2 · https://japanlaw.org/l/325AC0000000226/art-328-2
- art-328-6/par-1/item-1: 第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/ja/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3
- art-328-6/par-1/item-2: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/ja/local-tax-act/art-328-2 · https://japanlaw.org/l/325AC0000000226/art-328-2
- art-328-6/par-1/item-2: 第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/ja/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3
- art-328-6/par-1/item-2: 前条第二項 → 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/ja/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- art-328-6/par-2: 前条第二項 → 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/ja/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- art-328-6/par-2: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/ja/local-tax-act/art-328-2 · https://japanlaw.org/l/325AC0000000226/art-328-2
- art-328-6/par-2: 第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/ja/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3
- art-328-6/par-3: 第一項 → 地方税法 第三百二十八条の六第一項 (Article 328-6, paragraph (1)), art-328-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1
- art-328-6/par-3: 前項 → 地方税法 第三百二十八条の六第二項 (Article 328-6, paragraph (2)), art-328-6/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-2
- art-328-6/par-3: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/ja/local-tax-act/art-328-2 · https://japanlaw.org/l/325AC0000000226/art-328-2
- art-328-6/par-3: 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/ja/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2
- art-328-6/par-4: 所得税法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/ja/income-tax-act/art-202 · https://japanlaw.org/l/340AC0000000033/art-202
- art-328-6/par-4: 前三項 → 地方税法 第三百二十八条の六第一項 (Article 328-6, paragraph (1)), art-328-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1
- art-328-6/par-4: 前三項 → 地方税法 第三百二十八条の六第二項 (Article 328-6, paragraph (2)), art-328-6/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-2
- art-328-6/par-4: 前三項 → 地方税法 第三百二十八条の六第三項 (Article 328-6, paragraph (3)), art-328-6/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-3

## Cited by

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

- 地方税法 第三百二十八条の六第一項第一号（特別徴収税額） — https://japanlaw.org/ja/local-tax-act/art-328-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-1
- 地方税法 第三百二十八条の六第三項（特別徴収税額） — https://japanlaw.org/ja/local-tax-act/art-328-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-3
- 地方税法 第三百二十八条の六第四項（特別徴収税額） — https://japanlaw.org/ja/local-tax-act/art-328-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-4
- 地方税法 第三百二十八条の七第一項第二号（退職所得申告書） — https://japanlaw.org/ja/local-tax-act/art-328-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1/item-2
- 地方税法 第三百二十八条の七第一項第三号（退職所得申告書） — https://japanlaw.org/ja/local-tax-act/art-328-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1/item-3
- 地方税法 第三百二十八条の十三第一項（分離課税に係る所得割の普通徴収） — https://japanlaw.org/ja/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1
- 地方税法 第三百二十八条の十五第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-328-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-15/par-1
- 地方税法 附則第九条第四項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9/par-4
- 地方税法 附則第五条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-3
- 地方税法 附則第八条第五項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-8/par-5
- 地方税法 附則第七条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-5
- 地方税法 附則第七条第八項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-8
- 地方税法 附則第七条第十項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-10
- 地方税法 附則第七条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-4

---

## 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-121, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-121, 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