Supplementary Provisions, Article 45

①A municipality may, with respect to a householder who, as of October 1, 2007, is an insured person under National Health Insurance aged 65 or older and a person liable for national health insurance tax for fiscal year 2007 who receives payment of an old age, etc. pension benefit prescribed in Article 706, paragraph (2) of the New Local Tax Act (including a person who reaches the age of 65 by April 1, 2008, and excluding a person found to be extremely difficult to collect national health insurance tax from by the method of special collection due to a disaster or other special circumstances and others specified by Cabinet Order; hereinafter in this Article referred to as "insured person subject to special collection"), in the case where pension benefits subject to special collection prescribed in Article 718-2, paragraph (2) of the New Local Tax Act (referred to as "pension benefit subject to special collection" in the following paragraph) are paid during the period from April 1, 2008 to September 30, 2008, collect by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount of national health insurance tax pertaining to each payment, the estimated per-payment insurance tax amount pertaining to that insured person subject to special collection (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).

②The estimated per-payment insurance tax amount in the preceding paragraph is the amount obtained by dividing the amount calculated, as provided by Cabinet Order, as the amount equivalent to the national health insurance tax amount for fiscal year 2007 imposed on that insured person subject to special collection by the number of payments in fiscal year 2008 of the pension benefit subject to special collection pertaining to that insured person subject to special collection (where that amount has a fractional amount of less than 100 yen, or where the entire amount is less than 100 yen, the amount after discarding that fractional amount or the entire amount).

④For an insured person subject to special collection from whom special collection under the provisions of paragraph (1) has been carried out during the period from April 1, 2008 to September 30, 2008, in the application of Articles 718-3 through 718-5 of the New Local Tax Act in the case where Article 706, paragraph (2) of the New Local Tax Act applies to national health insurance tax for fiscal year 2008, in Article 718-3, paragraph (2) of the New Local Tax Act, the phrase "Article 718-10, paragraph (2))" is deemed to be replaced with "Article 718-10, paragraph (2)), less the total amount collected during the period from April 1, 2008 to September 30, 2008 pursuant to Article 45, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006)".

⑤During the period from October 1, 2008 to March 31, 2009, in the case of collecting, pursuant to Article 706, paragraph (2) of the New Local Tax Act, the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) of the New Local Tax Act as applied with terms replaced pursuant to the preceding paragraph, in the application of Article 718-7, paragraph (1) of the New Local Tax Act to national health insurance tax for fiscal year 2009, the phrase "Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article)" in that paragraph is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to Article 45, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006)".

⑥In the application of Article 14-9, paragraph (2), item (vi), Article 705, paragraph (1), Article 718, paragraph (1) and Article 724, paragraph (2) of the New Local Tax Act in the case where special collection under the provisions of paragraph (1) is carried out, in Article 14-9, paragraph (2), item (vi) of the New Local Tax Act, the phrase "and Article 718-8, paragraph (1)" is deemed to be replaced with ", Article 718-8, paragraph (1) and Article 45, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006; hereinafter referred to as the "Health Insurance Act, etc. Amendment Act")" and the phrase "or Article 718-8, paragraph (3)" is deemed to be replaced with ", Article 718-8, paragraph (3) or Article 45, paragraph (3) of the Supplementary Provisions of the Health Insurance Act, etc. Amendment Act"; in Article 705, paragraph (1) and Article 718, paragraph (1) of the New Local Tax Act, the phrase "and Article 718-8, paragraph (1)" is deemed to be replaced with ", Article 718-8, paragraph (1) and Article 45, paragraph (1) of the Supplementary Provisions of the Health Insurance Act, etc. Amendment Act"; and in Article 724, paragraph (2) of the New Local Tax Act, the phrase "or Article 718-8, paragraph (3)" is deemed to be replaced with ", Article 718-8, paragraph (3) or Article 45, paragraph (3) of the Supplementary Provisions of the Health Insurance Act, etc. Amendment Act".

⑦In addition to what is provided for in the preceding paragraphs, matters necessary for the notification by the pension insurer prescribed in Article 718-2, paragraph (1) of the New Local Tax Act to the municipality of the amount of national health insurance tax and other matters concerning preparation for the special collection of national health insurance tax are specified by Cabinet Order.