Article 718-5Notification in the Case of Loss of Insured Person Status, etc.
第七百十八条の五（被保険者資格喪失等の場合の通知等）
In the case where, after a municipality has notified a pension insurer of the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) pursuant to the provisions of paragraph (1) of that Article, the insured person subject to special collection to whom the notification relates has lost insured person status, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the municipality must notify the pension insurer and the insured person subject to special collection concerned to that effect, as provided by Order of the Ministry of Internal Affairs and Communications.
市町村は、第七百十八条の三第一項の規定により同条第二項に規定する支払回数割保険税額を年金保険者に通知した後に当該通知に係る特別徴収対象被保険者が被保険者である資格を喪失した場合その他総務省令で定める場合には、総務省令で定めるところにより、その旨を当該年金保険者及び当該特別徴収対象被保険者に通知しなければならない。
In the case where a pension insurer has received the notification under the preceding paragraph, it is not obliged, on or after the day on which it received the notification, to collect and remit the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2). In this case, the pension insurer must immediately notify the municipality that gave the notification of the record of collection of national health insurance tax for the insured person subject to special collection to whom the notification relates and of other necessary matters.
年金保険者が前項の規定による通知を受けた場合には、その通知を受けた日以降、第七百十八条の三第二項に規定する支払回数割保険税額を徴収して納入する義務を負わない。この場合において、年金保険者は、直ちに当該通知に係る特別徴収対象被保険者に係る国民健康保険税徴収の実績その他必要な事項を当該通知をした市町村に通知しなければならない。
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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
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