①With regard to an insured person subject to special collection from whom the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article) was collected pursuant to the provisions of Article 706, paragraphs (2) and (3) at the time of payment of pension benefits subject to special collection during the period from October 1 of the year preceding the year containing the first day of the fiscal year concerned to March 31 of the following year, in the case where the pension benefits subject to special collection relating to the collection of that per-payment insurance tax amount are paid during the period from the first day of the fiscal year to September 30 of the year containing that day, the municipality is to collect, as the national health insurance tax amount relating to that payment, an amount equivalent to that per-payment insurance tax amount, by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.

②In the case where there are special circumstances in which it is found inappropriate to collect, from the insured person subject to special collection prescribed in the preceding paragraph, an amount equivalent to the per-payment insurance tax amount prescribed in that paragraph during the period from June 1 to September 30 of the year containing the first day of the fiscal year, the municipality may, notwithstanding the provisions of that paragraph, collect, as the national health insurance tax amount relating to each payment, an amount determined by the municipality in consideration of the state of income and other circumstances, by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.

④With regard to the notification to a pension insurer or an insured person subject to special collection under the provisions of Article 718-3, paragraph (1) as applied mutatis mutandis in the preceding paragraph, the municipality may give it together with, respectively, the notification to the pension insurer or the insured person subject to special collection under the provisions of Article 718-3, paragraph (1) (including as applied mutatis mutandis pursuant to the preceding Article) relating to national health insurance tax for the previous fiscal year of the fiscal year concerned.

⑤With regard to an insured person subject to special collection for whom special collection under the provisions of paragraph (1) or (2) has been carried out during the period from the first day of the fiscal year to September 30 of the year containing that day, in the application of the provisions of Articles 718-3 through 718-5 in the case where Article 706, paragraph (2) applies, the phrase "Article 718-10, paragraph (2))" in Article 718-3, paragraph (2) is deemed to be replaced with "Article 718-10, paragraph (2)) less the total amount collected pursuant to the provisions of Article 718-7, paragraph (1) or (2) during the period from the first day of the fiscal year to September 30 of the year containing that day".

⑥In the application of the provisions of paragraph (1) in the case where the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of the preceding paragraph is collected pursuant to the provisions of Article 706, paragraph (2) or (3) during the period from October 1 of the year preceding the year containing the first day of the fiscal year to March 31 of the following year, the phrase "Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article)" in paragraph (1) is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of paragraph (5)".

①In the case where pension benefits subject to special collection are paid to the persons set out in the following items during the periods specified respectively in those items, the municipality is to collect, as the national health insurance tax amount relating to that payment, the estimated amount of the per-payment insurance tax amount (where there are special circumstances in which it is found inappropriate to use that amount, the amount determined by the municipality in consideration of the state of income and other circumstances), by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.

②The estimated amount of the per-payment insurance tax amount referred to in the preceding paragraph is the amount obtained by dividing the amount calculated, as provided by Cabinet Order, as equivalent to the amount of national health insurance tax for the previous fiscal year imposed on the insured person subject to special collection concerned by the number of payments in the fiscal year concerned of pension benefits subject to special collection to that insured person subject to special collection (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount).

④With regard to an insured person subject to special collection for whom special collection under the provisions of paragraph (1) has been carried out during the period from the first day of the fiscal year to September 30 of the year containing that day, in the application of the provisions of Articles 718-3 through 718-5 in the case where Article 706, paragraph (2) applies, the phrase "Article 718-10, paragraph (2))" in Article 718-3, paragraph (2) is deemed to be replaced with "Article 718-10, paragraph (2)) less the total amount collected pursuant to the provisions of Article 718-8, paragraph (1) during the period from the first day of the fiscal year to September 30 of the year containing that day".

⑤In the application of the provisions of paragraph (1) of the preceding Article in the case where the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of the preceding paragraph is collected pursuant to the provisions of Article 706, paragraph (2) during the period from October 1 of the year preceding the year containing the first day of the fiscal year to March 31 of the following year, the phrase "Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article)" in paragraph (1) of the preceding Article is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of paragraph (4) of the following Article".

①In the case where the insured person subject to special collection relating to the insurance tax amount subject to special collection that a pension insurer is to collect pursuant to the provisions of Article 706, paragraph (2) or (3), Article 718-7, paragraph (1) or (2), or paragraph (1) of the preceding Article has ceased to receive payment of pension benefits subject to special collection from that pension insurer, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the pension insurer is not obliged to collect and remit the insurance tax amount subject to special collection to be collected on or after the month following the month containing the day on which the cause arose.

②In the case prescribed in the preceding paragraph, the pension insurer must, as provided by Order of the Ministry of Internal Affairs and Communications, notify the municipality to which remittances relating to special collection are to be remitted of the name of the insured person subject to special collection who has ceased to receive payment of pension benefits subject to special collection and of other persons specified by Order of the Ministry of Internal Affairs and Communications, the record of collection of national health insurance tax for that insured person subject to special collection, and other necessary matters.

①Where national health insurance tax comes not to be collected from an insured person subject to special collection by special collection because the person has ceased to receive payment of the pension benefit subject to special collection or for other reasons, the municipality must collect, by ordinary collection, the amount of national health insurance tax equivalent to the amount that has come not to be collected by special collection, in each payment period under Article 705, paragraph (1) that arrives on or after the day on which it came not to be collected by special collection if there is such a payment period, and immediately if there is no payment period under that paragraph that arrives on or after that day.

②Where, for an insured person subject to special collection, the insurance tax amount subject to special collection already remitted by the pension insurer exceeds the insurance tax amount subject to special collection to be collected from that insured person (including where there is no insurance tax amount subject to special collection to be collected), the municipality must refund the tax amount relating to the overpayment or payment by mistake to that insured person in accordance with the rules of Article 17; provided, however, that where there are local government levies unpaid by that insured person subject to special collection, it may appropriate the amount to them in accordance with the rules of Article 17-2. In this case, the provisions of Articles 17 and 17-2 do not apply to the pension insurer concerned.

In addition to what is provided for in Article 718-2 to the preceding Article, matters necessary for special collection of national health insurance tax, such as notification by the pension insurer to the municipality of the amount of national health insurance tax, are specified by Cabinet Order.

①Where a remittance return under Article 718, paragraph (2) has been submitted, if the tax base amount or tax amount relating to that remittance return differs from what the head of the local government has found by investigation, the head of the local government may reassess it.

②Where a special collection agent has not submitted the remittance return referred to in the preceding paragraph, the head of the local government may, on the basis of an investigation, determine the tax base amount and tax amount for which a remittance return should be submitted.

③The head of the local government may reassess the tax base amount or tax amount reassessed or determined under the provisions of the preceding two paragraphs only where the head discovers by investigation that it is excessive, or that it is insufficient and that the insufficiency is due to fraud or other wrongful conduct of the special collection agent.

④Where the head of the local government has made a reassessment or determination under the provisions of the preceding three paragraphs, the head must notify the special collection agent without delay.