In the case where a municipality intends to collect, by the method of special collection, national health insurance tax imposed on an insured person subject to special collection pursuant to the provisions of Article 706, paragraph (2), it must notify the pension insurer concerned, by July 31 of the year containing the first day of the fiscal year concerned (for a pension insurer specified by Cabinet Order, by the date specified by Cabinet Order), and the insured person subject to special collection concerned, by September 30 of that year, to the effect that the national health insurance tax is to be collected by the method of special collection, of the per-payment insurance tax amount for that insured person subject to special collection, and of other matters specified by Order of the Ministry of Internal Affairs and Communications.
市町村は、第七百六条第二項の規定により特別徴収の方法によつて特別徴収対象被保険者に対して課する国民健康保険税を徴収しようとする場合においては、当該国民健康保険税を特別徴収の方法によつて徴収する旨、当該特別徴収対象被保険者に係る支払回数割保険税額その他総務省令で定める事項を、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（政令で定める年金保険者については、政令で定める日）までに、当該特別徴収対象被保険者に対しては当該年の九月三十日までに通知しなければならない。
The per-payment insurance tax amount referred to in the preceding paragraph is, as provided by Order of the Ministry of Internal Affairs and Communications, the amount obtained by dividing the amount of national health insurance tax to be collected by the method of special collection from the insured person subject to special collection concerned (being the amount obtained by deducting the amount to be collected by the method of ordinary collection from the amount of national health insurance tax for the fiscal year concerned imposed on that insured person subject to special collection; referred to as the "insurance tax amount subject to special collection" in Article 718-9, paragraph (1) and Article 718-10, paragraph (2)) by the number of payments of pension benefits subject to special collection to that insured person subject to special collection during the period, in the year containing the first day of the fiscal year concerned, from October 1 to March 31 of the following year.
前項の支払回数割保険税額は、総務省令で定めるところにより、当該特別徴収対象被保険者につき、特別徴収の方法によつて徴収する国民健康保険税額（当該特別徴収対象被保険者に対して課する当該年度分の国民健康保険税額から普通徴収の方法によつて徴収される額を控除して得た額とする。第七百十八条の九第一項及び第七百十八条の十第二項において「特別徴収対象保険税額」という。）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被保険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。
Read this with the articles around it
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
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
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
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
insurance tax amount subject to special collectionmachine translation
「特別徴収対象保険税額」
The national health insurance tax (国民健康保険税) to be collected from an insured person subject to special collection (特別徴収対象被保険者) by special collection (特別徴収) out of their pension payments: the year's tax less the part collected by ordinary collection (普通徴収).
Short name set inArticle 718-3, paragraph (2)· applies only in this provision and in Article 718-9, paragraph (1); and Article 718-10, paragraph (2)