# 地方税法 / Local Tax Act — 第五条の十一 (Supplementary Provisions, Article 5-11)

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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: 第五条の十一 (Supplementary Provisions, Article 5-11)（令和六年度分の公的年金等に係る所得に係る個人の市町村民税の特別徴収に関する特例） — address `suppl-3251-226/art-5-11`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11
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They are never merged and never substituted for one another.

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### 第五条の十一（令和六年度分の公的年金等に係る所得に係る個人の市町村民税の特別徴収に関する特例） — Special Provisions on Special Collection of Individual Municipal Inhabitant Tax on Income Pertaining to Public Pension, etc. for Fiscal Year 2024
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-11 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11</sup>

**第一項**  令和六年度分の個人の市町村民税に限り、第三百二十一条の七の二第一項の規定により特別徴収の方法によつて徴収する第三百十七条の二第一項に規定する公的年金等（以下この項において「公的年金等」という。）に係る所得に係る個人の市町村民税（第三項において「年金所得に係る特別徴収の個人の市町村民税」という。）の徴収及び第三百二十一条の七の二第三項の規定により普通徴収の方法によつて徴収する公的年金等に係る所得に係る個人の市町村民税の徴収については、次に定めるところによる。
<sup>suppl-3251-226/art-5-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1</sup>
Limited to individual municipal inhabitant tax for fiscal year 2024, with regard to the collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) (referred to as "public pension, etc." in this paragraph) that is collected by the method of special collection pursuant to Article 321-7-2, paragraph (1) (referred to as "individual municipal inhabitant tax on pension income collected by special collection" in paragraph (3)) and the collection of individual municipal inhabitant tax on income pertaining to public pension, etc. that is collected by the method of ordinary collection pursuant to Article 321-7-2, paragraph (3), the following apply:
<sup>machine translation, not official</sup>

  **一**  特別税額控除対象納税義務者の特別税額控除前の年金所得に係る個人の市町村民税の額（附則第五条の八第四項及び第五項の規定の適用がないものとした場合に算出される第三百二十一条の七の二第一項に規定する前年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額（同条第二項の規定により給与所得及び公的年金等に係る所得以外の所得に係る所得割額を特別徴収の方法によつて徴収する場合には、当該所得割額を加算した額とする。以下この号及び第五号において「年金所得に係る所得割額及び均等割額の合算額」という。）をいう。以下この号及び第三項第一号において同じ。）からその者の年金所得に係る所得割額及び均等割額の合算額を控除した額（以下この項及び第三項において「年金所得に係る個人の市町村民税に係る特別税額控除額」という。）がその者の特別税額控除前の普通徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額から特別税額控除前の特別徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額の二分の一に相当する額（当該額に百円未満の端数があるときはその端数金額を切り捨て、当該額が百円未満であるときは百円とする。）をいう。以下この号において同じ。）を控除した額をいう。以下この号において同じ。）を二で除して得た金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割普通徴収金額」という。）をその者の特別税額控除前の普通徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「六月分普通徴収金額」という。）に満たない場合には、第三百二十条本文の規定により六月中に定められている納期においてはその者の六月分普通徴収金額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同条本文の規定により八月中に定められている納期においてはその者の分割普通徴収金額に相当する税額を、普通徴収の方法によつてそれぞれ徴収するものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の特別税額控除前の特別徴収に係る個人の市町村民税の額を三で除して得た金額（当該金額に百円未満の端数があるとき、又は当該金額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割特別徴収金額」という。）に二を乗じて得た金額をその者の特別税額控除前の特別徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「十月分特別徴収金額」という。）に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において第三百二十一条の七の四第二項に規定する特別徴収対象年金給付（以下この項及び第三項において「特別徴収対象年金給付」という。）の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-1</sup>
  where the amount obtained by deducting the combined income levy and per capita levy on pension income of a person liable for tax eligible for the special tax credit from the amount of individual municipal inhabitant tax on pension income before the special tax credit of that person (meaning the combined total of the income levy amount and per capita levy amount on income pertaining to public pension, etc. for the previous year prescribed in Article 321-7-2, paragraph (1), calculated on the assumption that Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions do not apply (where the income levy amount on income other than salary income and income pertaining to public pension, etc. is collected by the method of special collection pursuant to Article 321-7-2, paragraph (2), the amount obtained by adding that income levy amount; referred to as the "combined income levy and per capita levy on pension income" in this item and item (v)); the same applies hereinafter in this item and paragraph (3), item (i)) (referred to as the "special tax credit on individual municipal inhabitant tax on pension income" in this paragraph and paragraph (3)) is less than the amount equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person (meaning the amount obtained by deducting, from the amount of individual municipal inhabitant tax on pension income before the special tax credit, the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit (meaning the amount equivalent to one-half of the amount of individual municipal inhabitant tax on pension income before the special tax credit (where that amount includes a fractional amount of less than 100 yen, the fractional amount is rounded down, and where that amount is less than 100 yen, 100 yen); the same applies hereinafter in this item); the same applies hereinafter in this item), the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person by two (where that amount includes a fractional amount of less than 1,000 yen, or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of ordinary collection" in this paragraph) (referred to as the "June ordinary collection amount" in this paragraph), the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the June ordinary collection amount of that person is to be collected by the method of ordinary collection at the payment period specified within June under the main clause of Article 320, and the amount of tax equivalent to the instalment of ordinary collection of that person is to be collected by the method of ordinary collection at the payment period specified within August under the main clause of that Article; and the amount of tax equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person, the amount obtained by multiplying by two the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person by three (where that amount includes a fractional amount of less than 100 yen, or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of special collection" in this paragraph) (referred to as the "October special collection amount" in this paragraph) is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person is to be collected during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection prescribed in Article 321-7-4, paragraph (2) (referred to as "pension benefit subject to special collection" in this paragraph and paragraph (3)) in each period;
  <sup>machine translation, not official</sup>

  **二**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額以上であり、かつ、その者の六月分普通徴収金額とその者の分割普通徴収金額との合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期において徴収すべき税額はないものとし、同条本文の規定により八月中に定められている納期においてはその者の六月分普通徴収金額とその者の分割普通徴収金額との合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を普通徴収の方法によつて徴収するものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の十月分特別徴収金額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-2</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the June ordinary collection amount of that person and less than the total of the June ordinary collection amount and the instalment of ordinary collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount and the instalment of ordinary collection of that person is to be collected by the method of ordinary collection at the payment period specified within August under the main clause of that Article, and the amount of tax equivalent to the October special collection amount of that person is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period;
  <sup>machine translation, not official</sup>

  **三**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額とその者の分割普通徴収金額との合計額以上であり、かつ、その者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期において徴収すべき税額はないものとし、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-3</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount and the instalment of ordinary collection of that person and less than the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320 and the payment period specified within August under the main clause of that Article, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person is to be collected during the period from October 1 to November 30 of the year that includes the first day of the fiscal year, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period.
  <sup>machine translation, not official</sup>

  **四**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額、その者の分割普通徴収金額及びその者の十月分特別徴収金額の合計額以上であり、かつ、その者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額に満たない場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期並びに当該年度の初日の属する年の十月一日から十一月三十日までの間において徴収すべき税額はないものとし、同年十二月一日から翌年の一月三十一日までの間においてはその者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年二月一日から三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつてそれぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-4</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount, the instalment of ordinary collection and the October special collection amount of that person and less than the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the payment period specified within August under the main clause of that Article, or during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person is to be collected during the period from December 1 of the same year to January 31 of the following year, and the amount of tax equivalent to the instalment of special collection of that person during the period from February 1 to March 31 of the following year, each by the method of special collection at the time of payment of the pension benefit subject to special collection in each period;
  <sup>machine translation, not official</sup>

  **五**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の六月分普通徴収金額、その者の分割普通徴収金額、その者の十月分特別徴収金額及びその者の分割特別徴収金額の合計額以上である場合には、第三百二十条本文の規定により六月中に定められている納期及び同条本文の規定により八月中に定められている納期並びに当該年度の初日の属する年の十月一日から翌年の一月三十一日までの間において徴収すべき税額はないものとし、同年二月一日から三月三十一日までの間においてはその者の年金所得に係る所得割額及び均等割額の合算額に相当する税額を当該期間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつて徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-5</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June ordinary collection amount, the instalment of ordinary collection, the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected at the payment period specified within June under the main clause of Article 320, the payment period specified within August under the main clause of that Article, or during the period from October 1 of the year that includes the first day of the fiscal year to January 31 of the following year, and the amount of tax equivalent to the combined income levy and per capita levy on pension income of that person is to be collected during the period from February 1 to March 31 of the following year by the method of special collection at the time of payment of the pension benefit subject to special collection in that period.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定の適用がある場合における第三百二十一条の七の五の規定の適用については、同条第二項中「年金所得に係る特別徴収税額を当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象年金所得者に係る特別徴収対象年金給付の支払の回数で除して得た額」とあるのは、「当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間において特別徴収対象年金給付の支払をする際、附則第五条の十一第一項各号の規定により特別徴収の方法によつてそれぞれ徴収するものとされている額」とする。
<sup>suppl-3251-226/art-5-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-2</sup>
With regard to the application of Article 321-7-5 where the provisions of the preceding paragraph apply, "dividing the special collection tax amount on pension income for that pension income earner subject to special collection by the number of payments of the pension benefit subject to special collection for that pension income earner subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year" in paragraph (2) of that Article is deemed to be replaced with "taking the amounts that are to be collected by the method of special collection pursuant to the items of Article 5-11, paragraph (1) of the Supplementary Provisions at the time of each payment of the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year".
<sup>machine translation, not official</sup>

**第三項**  令和六年度分の個人の市町村民税に限り、年金所得に係る特別徴収の個人の市町村民税の徴収（第一項の規定の適用があるものを除く。）については、次に定めるところによる。
<sup>suppl-3251-226/art-5-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3</sup>
Limited to individual municipal inhabitant tax for fiscal year 2024, with regard to the collection of individual municipal inhabitant tax on pension income collected by special collection (excluding that to which paragraph (1) applies), the following apply:
<sup>machine translation, not official</sup>

  **一**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の特別税額控除前の特別徴収に係る個人の市町村民税の額（特別税額控除前の年金所得に係る個人の市町村民税の額から第三百二十一条の七の八第一項に規定する年金所得に係る仮特別徴収税額を控除した額をいう。以下この号において同じ。）を三で除して得た金額（当該金額に百円未満の端数があるとき、又は当該金額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割特別徴収金額」という。）に二を乗じて得た金額をその者の特別税額控除前の特別徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「十月分特別徴収金額」という。）に満たない場合には、当該年度の初日の属する年の十月一日から十一月三十日までの間においてはその者の十月分特別徴収金額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年十二月一日から翌年の三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、それぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3/item-1</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is less than the amount equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person (meaning the amount obtained by deducting the provisional special collection tax amount on pension income prescribed in Article 321-7-8, paragraph (1) from the amount of individual municipal inhabitant tax on pension income before the special tax credit; the same applies hereinafter in this item), the amount obtained by multiplying by two the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to special collection before the special tax credit of that person by three (where that amount includes a fractional amount of less than 100 yen, or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment of special collection" in this paragraph) (referred to as the "October special collection amount" in this paragraph), the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the October special collection amount of that person is to be collected during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the instalment of special collection of that person during the period from December 1 of the same year to March 31 of the following year, each at the time of payment of the pension benefit subject to special collection in each period;
  <sup>machine translation, not official</sup>

  **二**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の十月分特別徴収金額以上であり、かつ、その者の十月分特別徴収金額とその者の分割特別徴収金額との合計額に満たない場合には、当該年度の初日の属する年の十月一日から十一月三十日までの間において徴収すべき税額はないものとし、同年十二月一日から翌年の一月三十一日までの間においてはその者の十月分特別徴収金額とその者の分割特別徴収金額との合計額からその者の年金所得に係る個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、同年二月一日から三月三十一日までの間においてはその者の分割特別徴収金額に相当する税額を、それぞれの期間において特別徴収対象年金給付の支払をする際、それぞれ徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3/item-2</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the October special collection amount of that person and less than the total of the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected during the period from October 1 of the year that includes the first day of the fiscal year to November 30, and the amount of tax equivalent to the balance obtained by deducting the special tax credit on individual municipal inhabitant tax on pension income of that person from the total of the October special collection amount and the instalment of special collection of that person is to be collected during the period from December 1 of the same year to January 31 of the following year, and the amount of tax equivalent to the instalment of special collection of that person during the period from February 1 to March 31 of the following year, each at the time of payment of the pension benefit subject to special collection in each period;
  <sup>machine translation, not official</sup>

  **三**  特別税額控除対象納税義務者の年金所得に係る個人の市町村民税に係る特別税額控除額がその者の十月分特別徴収金額とその者の分割特別徴収金額との合計額以上である場合には、当該年度の初日の属する年の十月一日から翌年の一月三十一日までの間において徴収すべき税額はないものとし、同年二月一日から三月三十一日までの間においてはその者の第三百二十一条の七の八第二項の規定により読み替えられた第三百二十一条の七の二第一項に規定する年金所得に係る特別徴収税額に相当する税額を当該期間において特別徴収対象年金給付の支払をする際、徴収するものとする。
  <sup>suppl-3251-226/art-5-11/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3/item-3</sup>
  where the special tax credit on individual municipal inhabitant tax on pension income of a person liable for tax eligible for the special tax credit is equal to or more than the total of the October special collection amount and the instalment of special collection of that person, there is to be no amount of tax to be collected during the period from October 1 of the year that includes the first day of the fiscal year to January 31 of the following year, and the amount of tax equivalent to the special collection tax amount on pension income of that person prescribed in Article 321-7-2, paragraph (1) as applied with terms replaced pursuant to Article 321-7-8, paragraph (2) is to be collected during the period from February 1 to March 31 of the following year at the time of payment of the pension benefit subject to special collection in that period.
  <sup>machine translation, not official</sup>

**第四項**  前項の規定の適用がある場合における第三百二十一条の七の五の規定の適用については、同条第二項中「年金所得に係る特別徴収税額を当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象年金所得者に係る特別徴収対象年金給付の支払の回数で除して得た額」とあるのは、「当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間において特別徴収対象年金給付の支払をする際、附則第五条の十一第三項各号の規定によりそれぞれ徴収するものとされている額」とする。
<sup>suppl-3251-226/art-5-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-4</sup>
With regard to the application of Article 321-7-5 where the provisions of the preceding paragraph apply, "dividing the special collection tax amount on pension income for that pension income earner subject to special collection by the number of payments of the pension benefit subject to special collection for that pension income earner subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year" in paragraph (2) of that Article is deemed to be replaced with "taking the amounts that are to be collected pursuant to the items of Article 5-11, paragraph (3) of the Supplementary Provisions at the time of each payment of the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year".
<sup>machine translation, not official</sup>

**第五項**  市町村が令和六年度分の個人の市町村民税を第三百二十一条の七の九第二項、第三百二十一条の七の十第一項その他政令で定める規定により普通徴収の方法によつて徴収する場合については、前各項の規定は、適用しない。
<sup>suppl-3251-226/art-5-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-5</sup>
The provisions of the preceding paragraphs do not apply where a municipality collects individual municipal inhabitant tax for fiscal year 2024 by the method of ordinary collection pursuant to Article 321-7-9, paragraph (2), Article 321-7-10, paragraph (1) or other provisions specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-5-11/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-1
- suppl-3251-226/art-5-11/par-1: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-3251-226/art-5-11/par-1: この項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-1: 第三項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-1: 第三百二十一条の七の二第三項 → 地方税法 第三百二十一条の七の二第三項 (Article 321-7-2, paragraph (3)), art-321-7-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-3
- suppl-3251-226/art-5-11/par-1/item-1: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-5-11/par-1/item-1: 第五項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-11/par-1/item-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-1
- suppl-3251-226/art-5-11/par-1/item-1: 同条第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-2
- suppl-3251-226/art-5-11/par-1/item-1: この号 → 地方税法 附則第五条の十一第一項第一号 (Supplementary Provisions, Article 5-11, paragraph (1), item (i)), suppl-3251-226/art-5-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-1
- suppl-3251-226/art-5-11/par-1/item-1: 第五号 → 地方税法 附則第五条の十一第一項第五号 (Supplementary Provisions, Article 5-11, paragraph (1), item (v)), suppl-3251-226/art-5-11/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-5
- suppl-3251-226/art-5-11/par-1/item-1: 第三項第一号 → 地方税法 附則第五条の十一第三項第一号 (Supplementary Provisions, Article 5-11, paragraph (3), item (i)), suppl-3251-226/art-5-11/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3/item-1
- suppl-3251-226/art-5-11/par-1/item-1: この項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-1/item-1: 第三項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-1/item-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- suppl-3251-226/art-5-11/par-1/item-1: 第三百二十一条の七の四第二項 → 地方税法 第三百二十一条の七の四第二項 (Article 321-7-4, paragraph (2)), art-321-7-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-4/par-2
- suppl-3251-226/art-5-11/par-1/item-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- suppl-3251-226/art-5-11/par-1/item-3: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- suppl-3251-226/art-5-11/par-1/item-4: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- suppl-3251-226/art-5-11/par-1/item-5: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- suppl-3251-226/art-5-11/par-2: 前項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-2: 第三百二十一条の七の五 → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/ja/local-tax-act/art-321-7-5 · https://japanlaw.org/l/325AC0000000226/art-321-7-5
- suppl-3251-226/art-5-11/par-2: 同条第二項 → 地方税法 第三百二十一条の七の五第二項 (Article 321-7-5, paragraph (2)), art-321-7-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-5/par-2
- suppl-3251-226/art-5-11/par-3: 第一項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-3/item-1: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1
- suppl-3251-226/art-5-11/par-3/item-1: この号 → 地方税法 附則第五条の十一第三項第一号 (Supplementary Provisions, Article 5-11, paragraph (3), item (i)), suppl-3251-226/art-5-11/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3/item-1
- suppl-3251-226/art-5-11/par-3/item-1: この項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-3/item-3: 第三百二十一条の七の八第二項 → 地方税法 第三百二十一条の七の八第二項 (Article 321-7-8, paragraph (2)), art-321-7-8/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-2
- suppl-3251-226/art-5-11/par-3/item-3: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-1
- suppl-3251-226/art-5-11/par-4: 前項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-4: 第三百二十一条の七の五 → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/ja/local-tax-act/art-321-7-5 · https://japanlaw.org/l/325AC0000000226/art-321-7-5
- suppl-3251-226/art-5-11/par-4: 同条第二項 → 地方税法 第三百二十一条の七の五第二項 (Article 321-7-5, paragraph (2)), art-321-7-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-5/par-2
- suppl-3251-226/art-5-11/par-5: 第三百二十一条の七の九第二項 → 地方税法 第三百二十一条の七の九第二項 (Article 321-7-9, paragraph (2)), art-321-7-9/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-9/par-2
- suppl-3251-226/art-5-11/par-5: 第三百二十一条の七の十第一項 → 地方税法 第三百二十一条の七の十第一項 (Article 321-7-10, paragraph (1)), art-321-7-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-10/par-1
- suppl-3251-226/art-5-11/par-5: 前各項 → 地方税法 附則第五条の十一第一項 (Supplementary Provisions, Article 5-11, paragraph (1)), suppl-3251-226/art-5-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1
- suppl-3251-226/art-5-11/par-5: 前各項 → 地方税法 附則第五条の十一第二項 (Supplementary Provisions, Article 5-11, paragraph (2)), suppl-3251-226/art-5-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-2
- suppl-3251-226/art-5-11/par-5: 前各項 → 地方税法 附則第五条の十一第三項 (Supplementary Provisions, Article 5-11, paragraph (3)), suppl-3251-226/art-5-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3
- suppl-3251-226/art-5-11/par-5: 前各項 → 地方税法 附則第五条の十一第四項 (Supplementary Provisions, Article 5-11, paragraph (4)), suppl-3251-226/art-5-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-4

## Cited by

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

- 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- 地方税法 附則第五条の十一第一項（令和六年度分の公的年金等に係る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-5-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1
- 地方税法 附則第五条の十一第一項第一号（令和六年度分の公的年金等に係る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-5-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-1
- 地方税法 附則第五条の十一第二項（令和六年度分の公的年金等に係る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-5-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-2
- 地方税法 附則第五条の十一第三項（令和六年度分の公的年金等に係る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-5-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3
- 地方税法 附則第五条の十一第三項第一号（令和六年度分の公的年金等に係る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-5-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-3/item-1
- 地方税法 附則第五条の十一第四項（令和六年度分の公的年金等に係る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-5-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-4
- 地方税法 附則第五条の十一第五項（令和六年度分の公的年金等に係る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-5-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-5
- 地方税法 附則第五条の十三第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-13/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-20261027T214204-191, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-192, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-004, 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