Article 321-7-10Transfer of the Special Collection Tax Amount on Pension Income, etc. to the Ordinary Collection Tax Amount

①The 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.

②With 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.