# 地方税法 / Local Tax Act — 第三百二十八条の七 (Article 328-7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-328-7. 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: 第三百二十八条の七 (Article 328-7)（退職所得申告書） — address `art-328-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-328-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-328-7 - 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. --- ### 第三百二十八条の七（退職所得申告書） — Retirement Income Return caption: machine translation, not official art-328-7 · https://japanlaw.org/ja/local-tax-act/art-328-7 · https://japanlaw.org/l/325AC0000000226/art-328-7 **第一項** 退職手当等の支払を受ける者は、その支払を受ける時までに、次に掲げる事項を記載した申告書を、その退職手当等の支払者を経由して、その退職手当等の支払を受けるべき日の属する年の一月一日現在における住所所在地の市町村長に提出しなければならない。この場合において、第二号に規定する支払済みの他の退職手当等がある旨を記載した申告書を提出するときは、当該申告書に当該支払済みの他の退職手当等につき第三百二十八条の十四の規定により交付される特別徴収票を添付しなければならない。 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 A person receiving payment of severance pay or other such compensation must, by the time of receiving that payment, submit a return stating the following matters, via the payer of that severance pay or other such compensation, to the mayor of the municipality of the place of domicile as of January 1 of the year in which the day on which the severance pay or other such compensation is to be received falls. In this case, when submitting a return stating that there is other severance pay already paid as prescribed in item (ii), the person must attach to that return the special collection record issued pursuant to Article 328-14 with respect to that other severance pay already paid. machine translation, not official **一** その退職手当等の支払者の氏名又は名称 art-328-7/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-328-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1/item-1 the name of the payer of that severance pay or other such compensation; machine translation, not official **二** 前条第一項第一号に規定する支払済みの他の退職手当等があるかどうか並びに当該支払済みの他の退職手当等があるときは当該支払済みの他の退職手当等が所得税法第三十条第七項に規定する一般退職手当等、同条第四項に規定する短期退職手当等又は同条第五項に規定する特定役員退職手当等のいずれに該当するかの別及びその金額 art-328-7/par-1/item-2 · 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 whether there is other severance pay already paid as prescribed in paragraph (1), item (i) of the preceding Article, and, if there is such other severance pay already paid, whether that other severance pay already paid falls under general severance pay or other such compensation prescribed in Article 30, paragraph (7) of the Income Tax Act, short-term severance pay or other such compensation prescribed in paragraph (4) of that Article, or specified officer severance pay or other such compensation prescribed in paragraph (5) of that Article, and its amount; machine translation, not official **三** 前条第三項に規定する退職所得控除額の計算の基礎となる勤続年数 art-328-7/par-1/item-3 · 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 the years of service forming the basis for calculating the retirement income deduction prescribed in paragraph (3) of the preceding Article; machine translation, not official **四** その者が所得税法第三十条第六項第三号に掲げる場合に該当するかどうか及びこれに該当するときはその該当する事実 art-328-7/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-328-7/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1/item-4 whether that person falls under the case listed in Article 30, paragraph (6), item (iii) of the Income Tax Act and, if so, the relevant fact; machine translation, not official **五** その他総務省令で定める事項 art-328-7/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-328-7/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1/item-5 other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 前項の場合において、退職所得申告書がその提出の際に経由すべき退職手当等の支払者に受理されたときは、その申告書は、その受理された時に同項に規定する市町村長に提出されたものとみなす。 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 In the case referred to in the preceding paragraph, when the retirement income return is accepted by the payer of severance pay or other such compensation through whom it is to be submitted, that return is deemed to have been submitted, at the time it was accepted, to the mayor of the municipality prescribed in that paragraph. machine translation, not official **第三項** 第一項の退職手当等の支払を受ける者は、退職所得申告書の提出の際に経由すべき退職手当等の支払者が電磁的方法による当該退職所得申告書に記載すべき事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、総務省令で定めるところにより、当該退職所得申告書の提出に代えて、当該退職手当等の支払者に対し、当該退職所得申告書に記載すべき事項を電磁的方法により提供することができる。 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 If the payer of severance pay or other such compensation through whom the retirement income return is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means, the provision of the matters to be stated in that retirement income return, and otherwise satisfies the requirements specified by Cabinet Order, a person who receives payment of the severance pay or other such compensation referred to in paragraph (1) may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that retirement income return, provide the matters to be stated in that retirement income return to that payer of severance pay or other such compensation by electronic or magnetic means. machine translation, not official **第四項** 前項の規定の適用がある場合における第二項の規定の適用については、同項中「退職所得申告書が」とあるのは「退職所得申告書に記載すべき事項を」と、「支払者に受理されたとき」とあるのは「支払者が提供を受けたとき」と、「受理された時」とあるのは「提供を受けた時」とする。 art-328-7/par-4 · https://japanlaw.org/ja/local-tax-act/art-328-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-4 With regard to the application of the provisions of paragraph (2) where the provisions of the preceding paragraph apply, the phrase "the retirement income return is" in that paragraph is deemed to be replaced with "the matters to be stated in the retirement income return are", "accepted by the payer" with "provided to the payer", and "the time it was accepted" with "the time they were provided". machine translation, not official --- ## Cites - art-328-7/par-1: 第二号 → 地方税法 第三百二十八条の七第一項第二号 (Article 328-7, paragraph (1), item (ii)), art-328-7/par-1/item-2 — 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 - art-328-7/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/ja/local-tax-act/art-328-14 · https://japanlaw.org/l/325AC0000000226/art-328-14 - art-328-7/par-1/item-2: 前条第一項第一号 → 地方税法 第三百二十八条の六第一項第一号 (Article 328-6, paragraph (1), item (i)), 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 - art-328-7/par-1/item-2: 所得税法第三十条第七項 → 所得税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7 - art-328-7/par-1/item-2: 同条第四項 → 所得税法 第三十条第四項 (Article 30, paragraph (4)), art-30/par-4 — https://japanlaw.org/ja/income-tax-act/art-30/par-4 · https://japanlaw.org/l/340AC0000000033/art-30/par-4 - art-328-7/par-1/item-2: 同条第五項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/ja/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5 - art-328-7/par-1/item-3: 前条第三項 → 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 - art-328-7/par-1/item-4: 所得税法第三十条第六項第三号 → 所得税法 第三十条第六項第三号 (Article 30, paragraph (6), item (iii)), art-30/par-6/item-3 — https://japanlaw.org/ja/income-tax-act/art-30/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-3 - art-328-7/par-2: 前項 → 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-328-7/par-3: 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-328-7/par-4: 前項 → 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-328-7/par-4: 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 ## Cited by 9 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/ja/local-tax-act/art-50-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-7/par-1 - 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 第三百二十八条の七第一項（退職所得申告書） — https://japanlaw.org/ja/local-tax-act/art-328-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1 - 地方税法 第三百二十八条の七第二項（退職所得申告書） — https://japanlaw.org/ja/local-tax-act/art-328-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-2 - 地方税法 第三百二十八条の七第三項（退職所得申告書） — https://japanlaw.org/ja/local-tax-act/art-328-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-3 - 地方税法 第三百二十八条の七第四項（退職所得申告書） — https://japanlaw.org/ja/local-tax-act/art-328-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-4 - 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 - 地方税法 附則第十条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3 --- ## 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-20261027T214204-032, 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-122, 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