If a municipality intends to collect the special collection tax amount on pension income by the method of special collection pursuant to Article 321-7-2, paragraph (1) (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), it must have the pension insurer pertaining to the pension income earner subject to special collection collect that special collection tax amount on pension income as a special collection agent.
市町村は、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年金所得に係る特別徴収税額（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あつては、当該所得割額を加算した額とする。以下この節において同じ。）を徴収しようとする場合においては、当該特別徴収対象年金所得者に係る年金保険者を特別徴収義務者として当該年金所得に係る特別徴収税額を徴収させなければならない。
In the case referred to in the preceding paragraph, if there are two or more old age, etc. pension benefits for the same pension income earner subject to special collection, the municipality is, in accordance with the provisions of Cabinet Order, to have the special collection tax amount on pension income collected from one old age, etc. pension benefit (hereinafter in this Section referred to as the "pension benefit subject to special collection").
前項の場合において、市町村は、同一の特別徴収対象年金所得者について老齢等年金給付が二以上あるときは、政令で定めるところにより、一の老齢等年金給付（以下この節において「特別徴収対象年金給付」という。）について年金所得に係る特別徴収税額を徴収させるものとする。
Read this with the articles around it
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
special collection tax amount on pension incomemachine translation
「年金所得に係る特別徴収税額」
Half of the combined income levy (所得割) and per capita levy (均等割) on a pension income earner subject to special collection (特別徴収対象年金所得者)'s previous-year income from public pensions, etc. (or of the income levy alone where the per capita levy is collected by special collection under Article 321-3, paragraph 1), with fractions under 100 yen dropped (100 yen where it is less than 100 yen), which the municipality (市町村) collects out of old-age or similar pension benefits (老齢等年金給付) paid from 1 October of the fiscal year to the following 31 March.
Short name set inArticle 321-7-2, paragraph (1)· applies only in this section
pension income earner subject to special collectionmachine translation
「特別徴収対象年金所得者」
In the section on collecting the municipal inhabitant tax (市町村民税) from pensions, a taxpayer who received public pensions, etc. (公的年金等) in the previous year and who, on the first day of the fiscal year, is 65 or over and receiving old-age, etc. pension benefits (老齢等年金給付 — old-age pensions under the National Pension Act or the Employees' Pension Insurance Act and similar ones a Cabinet Order (政令) sets), other than persons a Cabinet Order sets, such as those from whom special collection would be extremely difficult.
Short name set inArticle 321-7-2, paragraph (1)· applies only in this section
old age, etc. pension benefitmachine translation
「老齢等年金給付」
The old-age basic pension (老齢基礎年金) under the National Pension Act and other pensions under that Act or the Employees' Pension Insurance Act paid on account of old age that a Cabinet Order (政令) specifies, together with pensions like them paid on account of old age or retirement that a Cabinet Order specifies.
Defined inArticle 321-7-2, paragraph (1)· applies only in this section
pension insurermachine translation
「年金保険者」
In Articles 321-7-3 to 321-7-11, the payer of an old-age or similar pension benefit (老齢等年金給付) to a person aged 65 or over on the first day of the fiscal year, who must notify the mayor of the municipality (市町村) where that person lives of the person's name, address and other particulars and of the kind and annual amount of the benefit by 25 May of that year.
Short name set inArticle 321-7-3, paragraph (1)· applies only in this article and in Articles 321-7-4 to 321-7-11
pension benefit subject to special collectionmachine translation
「特別徴収対象年金給付」
The old-age, etc. pension benefit (老齢等年金給付) out of which the municipal inhabitant tax (市町村民税) on pension income is collected by special collection (特別徴収); where a pension income earner subject to special collection (特別徴収対象年金所得者) receives two or more, the one chosen as a Cabinet Order (政令) provides (Article 321-7-4, paragraph 2).
Short name set inArticle 321-7-4, paragraph (2)· applies only in this section