Article 718-4Obligation to Remit National Health Insurance Tax Amounts Collected by the Method of Special Collection
第七百十八条の四（特別徴収の方法によつて徴収した国民健康保険税額の納入の義務）
When a pension insurer has received the notification under paragraph (1) of the preceding Article, it is obliged, as provided by Order of the Ministry of Internal Affairs and Communications, to collect the per-payment insurance tax amount prescribed in paragraph (2) of that Article at the time of making payment of pension benefits 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, and to remit it to the municipality concerned by the 10th day of the month following the month containing the day on which it was collected.
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、同条第二項に規定する支払回数割保険税額を、総務省令で定めるところにより、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、これを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」
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