Local Tax Act

With respect to a pension income earner subject to special collection from whom the per-payment special collection tax amount prescribed in Article 321-7-5, paragraph (2) was collected under Article 321-7-2, paragraph (1) at the time of payment of pension benefits subject to special collection during the period from October 1 of the previous year to March 31 of the year following that year, where old age, etc. pension benefits are paid during the period from the first day of the relevant fiscal year to September 30 of the year including that day, the municipality is to collect, by the method of special collection, at the time of paying pension benefits subject to special collection during the period from the first day of the relevant fiscal year to September 30 of the year including that day, the provisional special collection tax amount on pension income, as the total of the income levy amount and per capita levy amount pertaining to income pertaining to public pension, etc. of that pension income earner subject to special collection for the previous year (meaning an amount equivalent to one-half of the total of the income levy amount and per capita levy amount pertaining to income pertaining to public pension, etc. for the year before the previous year of that pension income earner subject to special collection (where the per capita levy amount for that pension income earner subject to special collection was collected by the method of special collection pursuant to Article 321-3, paragraph (1), the income levy amount pertaining to income pertaining to public pension, etc. for the year before the previous year), out of the individual municipal inhabitant tax for the previous fiscal year imposed by that municipality on that pension income earner subject to special collection (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 from the following Article through Article 321-7-12).

With respect to a pension income earner subject to special collection from whom special collection has been carried out under the preceding paragraph during the period from the first day of the relevant fiscal year to September 30 of the year including that day, in applying Article 319-2, paragraphs (1) and (2), Article 321-7-2, paragraphs (1) and (2), and Article 321-7-4 through the preceding Article, in the case where Article 321-7-2, paragraph (1) applies, the phrase "an amount equivalent to one-half of" in Article 321-7-2, paragraph (1) is deemed to be replaced with "the amount obtained by deducting the provisional special collection tax amount on pension income prescribed in Article 321-7-8, paragraph (1) from", and paragraph (3) of that Article does not apply.

The provisions of Article 321-7-4 through the preceding Article apply mutatis mutandis to special collection under paragraph (1). In this case, the phrase "special collection tax amount on pension income" in these provisions is deemed to be replaced with "provisional special collection tax amount on pension income"; in Article 321-7-4, paragraph (1), the phrase "Article 321-7-2, paragraph (1)" is deemed to be replaced with "Article 321-7-8, paragraph (1)", and the phrase "(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 paragraph (2) of that Article, the amount to which that income levy amount has been added; the same applies hereinafter in this Section)" is deemed to be replaced with "(meaning the provisional special collection tax amount on pension income prescribed in that paragraph; the same applies hereinafter)"; in Article 321-7-5, paragraph (1), the phrase "Article 321-7-2, paragraph (1)" is deemed to be replaced with "Article 321-7-8, paragraph (1)", the phrase "per-payment special collection tax amount" with "per-payment provisional special collection tax amount", the phrase "10 days before the first of the due dates for payment under Article 320" with "March 31 of the year including the first day of the relevant fiscal year", and the phrase "July 31" with "January 31"; in paragraph (2) of that Article and in Article 321-7-6, the phrase "per-payment special collection tax amount" is deemed to be replaced with "per-payment provisional special collection tax amount", and the phrase "October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year" with "the first day of the fiscal year concerned and September 30 of the year containing that day"; and in paragraph (1) of the preceding Article, the phrase "Article 321-7-2, paragraph (1)" is deemed to be replaced with "Article 321-7-8, paragraph (1)".

With respect to the notification to a pension income earner subject to special collection or a pension insurer under Article 321-7-5, paragraph (1) as applied mutatis mutandis with replacement of terms under the preceding paragraph, the mayor of the municipality may give it together with, respectively, the notification to the pension income earner subject to special collection or the pension insurer under Article 321-7-5, paragraph (1) pertaining to the special collection tax amount on pension income for the fiscal year preceding the relevant fiscal year.

Where a pension income earner subject to special collection does not have a domicile within the area of the municipality on the first day of the relevant fiscal year, the municipality is not, notwithstanding Article 321-7-2, to collect the special collection tax amount on pension income of that pension income earner subject to special collection by the method of special collection.

In the case referred to in the preceding paragraph, the municipality is to collect by the method of ordinary collection, in those of the payment periods in Article 320 that arrive during the period from October 1 of the year including the first day of the relevant fiscal year to March 31 of the following year, the amount obtained by deducting the provisional special collection tax amount on pension income collected by the method of special collection pursuant to paragraph (1) of the preceding Article from the total of the income levy amount and per capita levy amount pertaining to income pertaining to public pension, etc. of the previous year of the pension income earner subject to special collection referred to in the preceding paragraph, out of the individual municipal inhabitant tax imposed on that pension income earner subject to special collection.

Where the mayor of the municipality has given the notification to a pension income earner subject to special collection or a pension insurer under Article 321-7-5, paragraph (1) as applied mutatis mutandis with replacement of terms under paragraph (3) of the preceding Article by the last day of the year including the first day of the relevant fiscal year, and the pension income earner subject to special collection does not have a domicile within the area of the municipality on January 1 of the following year, the mayor must notify that pension income earner subject to special collection or that pension insurer that collection, by the method of special collection, of the provisional special collection tax amount on pension income for the fiscal year following the relevant fiscal year pertaining to that pension income earner subject to special collection under paragraph (1) of the preceding Article will not be carried out.

The tax amount equivalent to the amount that has come not to be collected by the method of special collection pursuant to Article 321-7-7, paragraph (1) or (3) (including as applied mutatis mutandis with replacement of terms under Article 321-7-8, paragraph (3)) must be collected by the method of ordinary collection in each of the payment periods in Article 320 that arrive on or after the day on which it came not to be collected by the method of special collection, if there are such payment periods, or immediately if there is no payment period in that Article that arrives on or after that day.

With respect to a pension income earner subject to special collection from whom the special collection tax amount on pension income or the provisional special collection tax amount on pension income has come not to be collected by the method of special collection pursuant to Article 321-7-7, paragraph (3) (including as applied mutatis mutandis with replacement of terms under Article 321-7-8, paragraph (3)), where the special collection tax amount on pension income or the provisional special collection tax amount on pension income already remitted to the municipality by the special collection agent exceeds the special collection tax amount on pension income or the provisional special collection tax amount on pension income to be collected from that pension income earner subject to special collection (including where there is no special collection tax amount on pension income or provisional special collection tax amount on pension income to be collected), the tax amount pertaining to that overpayment or payment by mistake must be refunded to that pension income earner subject to special collection in accordance with the rules of Article 17. In this case, where there are local government levies unpaid by that pension income earner subject to special collection, the tax amount to be refunded may be deemed to be an overpayment or payment by mistake of municipal collections prescribed in Article 17-2-2, paragraph (1), item (ii), and paragraphs (3), (6) and (7) of that Article may be applied, and Articles 17 through 17-2-2 do not apply to that special collection agent.

With respect to the notifications prescribed in Article 321-7-3, Article 321-7-7, paragraph (4) (including as applied mutatis mutandis under Article 321-7-8, paragraph (3)) and other provisions specified by Cabinet Order that a pension insurer gives to the mayor of the municipality, the mayor of the municipality is to have them given through the Organization, as provided by Order of the Ministry of Internal Affairs and Communications.

With respect to the notifications prescribed in Article 321-7-5, paragraph (1) and Article 321-7-7, paragraph (2) (including where these provisions are applied mutatis mutandis under Article 321-7-8, paragraph (3)), Article 321-7-9, paragraph (3) and other provisions specified by Cabinet Order that the mayor of the municipality gives to a pension insurer, the mayor of the municipality is to give them through the Organization, as provided by Order of the Ministry of Internal Affairs and Communications.

In addition to what is provided for in Articles 321-7-2 through the preceding Article, the treatment of special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. where the special collection tax amount on pension income or the provisional special collection tax amount on pension income of a pension income earner subject to special collection is changed, and other matters necessary for special collection of individual municipal inhabitant tax on income pertaining to public pension, etc., are specified by Cabinet Order.