Article 321-7-5Notice of the Special Collection Tax Amount on Pension Income, etc.
第三百二十一条の七の五（年金所得に係る特別徴収税額の通知等）
If the mayor of the 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), the mayor must give notice of the fact that that special collection tax amount on pension income is to be collected by the method of special collection, the special collection tax amount on pension income and the per-payment special collection tax amount pertaining to that pension income earner subject to special collection, and other matters specified by Order of the Ministry of Internal Affairs and Communications, to that pension income earner subject to special collection by 10 days before the first of the due dates for payment under Article 320, and to that pension insurer by July 31 of the year containing the first day of the fiscal year concerned.
市町村長は、第三百二十一条の七の二第一項の規定により年金所得に係る特別徴収税額を特別徴収の方法によつて徴収しようとする場合には、当該年金所得に係る特別徴収税額を特別徴収の方法によつて徴収する旨、当該特別徴収対象年金所得者に係る年金所得に係る特別徴収税額及び支払回数割特別徴収税額その他総務省令で定める事項を、当該特別徴収対象年金所得者に対しては第三百二十条の各納期限のうち最初の納期限の十日前までに、当該年金保険者に対しては当該年度の初日の属する年の七月三十一日までに通知しなければならない。
The per-payment special collection tax amount under the preceding paragraph is the amount obtained, in accordance with the provisions of a Order of the Ministry of Internal Affairs and Communications, by 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.
前項の支払回数割特別徴収税額は、総務省令で定めるところにより、当該特別徴収対象年金所得者につき、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する。
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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 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
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