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Article 139Transfer to Insurance Premium of an Amount Subject to Collection

第百三十九条(普通徴収保険料額への繰入)

A Municipality, in a case when an insurance premium has not been collected by the method of special collection as the result of a Primary Insured Person that is not receiving a Pension Payment Subject to Special Collection, etc., must collect the insurance premium amount equivalent to the amount that has become uncollected by the method of special collection, by a general collection on each due date, when there are due dates as set forth in Article 133 that will occur after the date that the insurance premium has become uncollected by the method of special collection, or collect said amount immediately when there is no other due date after the said date.

市町村は、第一号被保険者が特別徴収対象年金給付の支払を受けなくなったこと等により保険料を特別徴収の方法によって徴収されないこととなった場合においては、特別徴収の方法によって徴収されないこととなった額に相当する保険料額を、その特別徴収の方法によって徴収されないこととなった日以後において到来する第百三十三条の納期がある場合においてはそのそれぞれの納期において、その日以後に到来する同条の納期がない場合においては直ちに、普通徴収の方法によって徴収しなければならない。

In a case when the total amount of an insurance premium of a Primary Insured Person that was paid by a Person Under Obligation of Special Collection to said Municipality exceeds the amount of said insurance premium of said Primary Insured Person that should be collected by the method of special collection, (including a case there is no amount of said insurance premium to be collected by the method of special collection), a Municipality must refund the amount of said insurance premium pertaining to said payment in excess or collected in error (when said amount of said insurance premium pertaining to a payment in excess or in error is caused by the death of said Primary Insured Person, the amount is to be obtained by deducting the amount calculated pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare from the amount of said insurance premium pertaining to said payment in excess or in error; hereinafter referred to as "Amount Paid in Excess or in Error" in the following paragraph) to said Primary Insured Person.

特別徴収義務者から当該市町村に納入された第一号被保険者についての保険料額の合計額が当該第一号被保険者について特別徴収の方法によって徴収すべき保険料額を超える場合(特別徴収の方法によって徴収すべき保険料額がない場合を含む。)においては、市町村は、当該過納又は誤納に係る保険料額(当該過納又は誤納に係る保険料額が当該第一号被保険者が死亡したことにより生じたものであるときは、当該過納又は誤納に係る保険料額から厚生労働省令で定めるところにより算定した額を控除した額とする。次項において「過誤納額」という。)を当該第一号被保険者に還付しなければならない。

A Municipality, in a case when an Amount Paid in Excess or in Error should be refunded pursuant to the provisions of the preceding paragraph, when there is an unpaid amount of insurance premium pertaining to said Primary Insured Person or other levy pursuant to the provisions of this Act, notwithstanding the provisions of the same paragraph, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, may allocate said Amount Paid in Excess or in Error to said insurance premium.

市町村は、前項の規定により過誤納額を還付すべき場合において、当該第一号被保険者の未納に係る保険料その他この法律の規定による徴収金があるときは、同項の規定にかかわらず、厚生労働省令で定めるところにより、当該過誤納額をこれに充当することができる。

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