Article 703-5-2Special Provision on Imposition of National Health Insurance Tax on Special-Treatment Insured Persons, Etc.
第七百三条の五の二（特例対象被保険者等に係る国民健康保険税の課税の特例）
In applying Article 703-4, paragraph (6) and paragraph (1) of the preceding Article where a person liable for national health insurance tax, or an insured person or specified same-household member belonging to that person's household, is a special-treatment insured person, etc., the phrase "prescribed in Article 314-2, paragraph (1)" in Article 703-4, paragraph (6) is deemed to be replaced with "prescribed in Article 314-2, paragraph (1) (where salary income is included in the gross income of a special-treatment insured person, etc. prescribed in Article 703-5-2, paragraph (2), that salary income is to be the amount equivalent to 30 percent of the amount calculated under Article 28, paragraph (2) of the Income Tax Act; the same applies in the following paragraph)", the phrase "paragraph (2) of that Article" with "Article 314-2, paragraph (2)", and in paragraph (1) of the preceding Article, the phrase "Article 314-2, paragraph (1) (" is deemed to be replaced with "Article 314-2, paragraph (1) (where salary income is included in the gross income of a special-treatment insured person, etc. prescribed in paragraph (2) of the following Article, that salary income is to be the amount equivalent to 30 percent of the amount calculated under Article 28, paragraph (2) of the Income Tax Act, and", and the phrase "Income Tax Act" with "that Act".
国民健康保険税の納税義務者又はその世帯に属する被保険者若しくは特定同一世帯所属者が特例対象被保険者等である場合における第七百三条の四第六項及び前条第一項の規定の適用については、第七百三条の四第六項中「規定する総所得金額」とあるのは「規定する総所得金額（第七百三条の五の二第二項に規定する特例対象被保険者等の総所得金額に給与所得が含まれている場合には、当該給与所得については、所得税法第二十八条第二項の規定により計算した金額の百分の三十に相当する金額によるものとする。次項において同じ。）」と、「同条第二項」とあるのは「第三百十四条の二第二項」と、前条第一項中「総所得金額（」とあるのは「総所得金額（次条第二項に規定する特例対象被保険者等の総所得金額に給与所得が含まれている場合には、当該給与所得については、所得税法第二十八条第二項の規定により計算した金額の百分の三十に相当する金額によるものとし、」と、「所得税法」とあるのは「同法」とする。
A special-treatment insured person, etc. prescribed in the preceding paragraph means a person falling under any of the following items among insured persons or specified same-household members (limited to those in the period until the last day of the fiscal year following the fiscal year containing the day following the date of separation from employment prescribed in Article 4, paragraph (2) of the Employment Insurance Act relating to their qualification prescribed in Article 14, paragraph (2), item (i) of that Act (hereinafter in this paragraph referred to as "recipient qualification")).
前項に規定する特例対象被保険者等とは、被保険者又は特定同一世帯所属者のうち次の各号のいずれかに該当する者（これらの者の雇用保険法第十四条第二項第一号に規定する受給資格（以下この項において「受給資格」という。）に係る同法第四条第二項に規定する離職の日の翌日の属する年度の翌年度の末日までの間にある者に限る。）をいう。
A specified qualified recipient prescribed in Article 23, paragraph (2) of the Employment Insurance Act;
雇用保険法第二十三条第二項に規定する特定受給資格者
A person who left employment for a specified reason as prescribed in Article 13, paragraph (3) of the Employment Insurance Act and who has recipient qualification.
雇用保険法第十三条第三項に規定する特定理由離職者であつて受給資格を有するもの
Read this with the articles around it
insured personmachine translation
「被保険者」
A person insured under the National Health Insurance (国民健康保険) that a municipality runs, itself or through a partial-affairs association (一部事務組合) or wide-area union (広域連合); national health insurance tax (国民健康保険税) is charged on a head of household (世帯主) who is one.
Short name set inArticle 703-4, paragraph (1)· applies only in this section
recipient qualificationmachine translation
「受給資格」
A recipient qualification (受給資格) as defined in Article 14, paragraph 2, item 1 of the Employment Insurance Act: the qualification to receive the basic allowance (基本手当) under Article 13, paragraph 1 of that Act, including as read under its paragraph 2.
Short name set inArticle 703-5-2, paragraph (2)· applies only in this paragraph