Article 321-7-8Provisional Special Collection Tax Amount on Pension Income, etc.

①With 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).

②With 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.

③The 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)".

④With 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.