Article 321-7-6Obligation to Remit the Special Collection Tax Amount on Pension Income
第三百二十一条の七の六（年金所得に係る特別徴収税額の納入の義務）
A pension insurer that has received notice under paragraph (1) of the preceding Article is obliged to collect the per-payment special collection tax amount pertaining to that notice when paying 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, and to remit it to the municipality concerned by the 10th of the month following the month containing the day of collection.
年金保険者は、前条第一項の規定による通知を受けた場合においては、当該通知に係る支払回数割特別徴収税額を、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いて特別徴収対象年金給付の支払をする際徴収し、その徴収した日の属する月の翌月の十日までに、当該市町村に納入する義務を負う。
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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