Article 718-6Application Mutatis Mutandis of Procedural Provisions on Special Collection
第七百十八条の六（特別徴収の手続規定の準用）
The provisions of the preceding three Articles apply mutatis mutandis to special collection under the provisions of Article 706, paragraph (3). In this case, the terms are to be replaced as set out in the following table, and in addition, the technical replacements of terms necessary for these provisions are specified by Cabinet Order.
| Provisions in which terms are replaced | Words to be replaced | Replacing words (where the person became an insured person subject to special collection between April 2 and June 1) | Replacing words (where the person became an insured person subject to special collection between June 2 and August 1) |
| Article 718-3, paragraph (1) | July 31 | September 30 | November 30 |
| September 30 of that year | November 30 of that year | January 31 of the following year | |
| Article 718-3, paragraph (2) | from October 1 to March 31 of the following year | from December 1 to March 31 of the following year | from February 1 to March 31 of the following year |
| Article 718-4 | from October 1 to March 31 of the following year | from December 1 to March 31 of the following year | from February 1 to March 31 of the following year |
前三条の規定は、第七百六条第三項の規定による特別徴収について準用する。この場合における読替えは次の表のとおりとするほか、これらの規定に関し必要な技術的読替えは、政令で定める。
| 読み替える規定 | 読み替えられる字句 | 読み替える字句（四月二日から六月一日までの間に特別徴収対象被保険者となつた場合） | 読み替える字句（六月二日から八月一日までの間に特別徴収対象被保険者となつた場合） |
| 第七百十八条の三第一項 | 七月三十一日 | 九月三十日 | 十一月三十日 |
| 当該年の九月三十日 | 当該年の十一月三十日 | その翌年の一月三十一日 | |
| 第七百十八条の三第二項 | 十月一日から翌年の三月三十一日まで | 十二月一日から翌年の三月三十一日まで | 翌年の二月一日から三月三十一日まで |
| 第七百十八条の四 | 十月一日から翌年の三月三十一日まで | 十二月一日から翌年の三月三十一日まで | 翌年の二月一日から三月三十一日まで |
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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
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