Where a municipality is to collect national health insurance tax by special collection pursuant to the provisions of Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1), it must have the person who pays the old age, etc. pension benefit for the insured person subject to special collection concerned (hereinafter in this Section referred to as a "pension insurer") collect that national health insurance tax as the special collection agent.
市町村は、第七百六条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定により特別徴収の方法によつて国民健康保険税を徴収しようとする場合においては、当該特別徴収対象被保険者に係る老齢等年金給付の支払をする者（以下この節において「年金保険者」という。）を特別徴収義務者として当該国民健康保険税を徴収させなければならない。
Where there are two or more old age, etc. pension benefits for the same insured person subject to special collection, the municipality is to have national health insurance tax collected for one old age, etc. pension benefit (hereinafter in this Section referred to as a "pension benefit subject to special collection"), as provided by Cabinet Order.
市町村は、同一の特別徴収対象被保険者について老齢等年金給付が二以上ある場合においては、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。）について国民健康保険税を徴収させるものとする。
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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 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
insured person subject to special collectionmachine translation
「特別徴収対象被保険者」
A head of household (世帯主) aged 65 or over who is insured under national health insurance (国民健康保険) and liable to national health insurance tax (国民健康保険税) and who, on the first day of the fiscal year, receives old-age, etc. pension benefits (老齢等年金給付 — old-age, disability or survivors' pensions under the National Pension Act or the Employees' Pension Insurance Act and similar pensions a Cabinet Order (政令) sets), other than one from whom special collection (特別徴収) would be extremely difficult because of a disaster or other special circumstances, or another a Cabinet Order sets.
Short name set inArticle 706, paragraph (2)· 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, disability or death that a Cabinet Order (政令) specifies, together with pensions like them paid on account of old age or retirement, disability or death that a Cabinet Order specifies.
Defined inArticle 706, paragraph (2)· applies only in this section
pension insurermachine translation
「年金保険者」
The payer of the old-age or similar pension benefit (老齢等年金給付) of an insured person subject to special collection (特別徴収対象被保険者), whom a municipality (市町村) collecting national health insurance tax (国民健康保険税) by special collection (特別徴収) must make the special collection agent (特別徴収義務者) to collect that tax.
Short name set inArticle 718-2, paragraph (1)· applies only in this section
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 national health insurance tax (国民健康保険税) is collected by special collection (特別徴収); where an insured person subject to special collection (特別徴収対象被保険者) receives two or more, the one chosen as a Cabinet Order (政令) provides (Article 718-2, paragraph 2).
Short name set inArticle 718-2, paragraph (2)· applies only in this section