Supplementary Provisions, Article 35-5Special Provisions on National Health Insurance Tax on Income Relating to Public Pension, etc.
第三十五条の五（公的年金等に係る所得に係る国民健康保険税の課税の特例）
For the time being, with regard to the application of the provisions of Article 703-5 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has received, in the previous year, with respect to income relating to public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act, the deduction for public pension, etc. prescribed in paragraph (4) of that Article (limited to that relating to a person aged 65 or older), the phrase "the gross income prescribed in Article 314-2, paragraph (1) (" in paragraph (1) of that Article is deemed to be replaced with "the gross income prescribed in Article 314-2, paragraph (1) (with respect to income relating to public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act, the amount is to be the amount obtained by deducting 150,000 yen from the amount calculated pursuant to paragraph (2), item (i) of that Article, and", and the phrase "Income Tax Act" is deemed to be replaced with "that Act".
当分の間、世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が、前年中に所得税法第三十五条第三項に規定する公的年金等に係る所得について同条第四項に規定する公的年金等控除額（年齢六十五歳以上である者に係るものに限る。）の控除を受けた場合における第七百三条の五の規定の適用については、同条第一項中「総所得金額（」とあるのは「総所得金額（所得税法第三十五条第三項に規定する公的年金等に係る所得については、同条第二項第一号の規定によつて計算した金額から十五万円を控除した金額によるものとし、」と、「所得税法」とあるのは「同法」とする。