Supplementary Provisions, Article 40Collection of Special Levy for Health and Medical Services for the Elderly
第四十条（老人保健特別徴収金の徴収）
Except where the Effective Date falls on the first day of a fiscal year, an insurer of national health insurance is to cover the expenses for payment of the contribution for the fiscal year of enforcement with the revenue of that fiscal year. In this case, where the estimated amount of expenditures for that fiscal year exceeds the estimated amount of revenue for that fiscal year, it may collect the special levy for health and medical services for the elderly, within the scope of the excess amount, from the Householder of the household to which an insured person of national health insurance belongs or from a Society member of a National Health Insurance Society.
The provisions of Articles 77 through 81, Article 110, Article 113 and Article 127, paragraph (2) (including as applied mutatis mutandis pursuant to Article 128, paragraph (1)) of the National Health Insurance Act apply mutatis mutandis to the special levy for health and medical services for the elderly.
老人保健特別徴収金については、国民健康保険法第七十七条から第八十一条まで、第百十条、第百十三条及び第百二十七条第二項（第百二十八条第一項において準用する場合を含む。）の規定を準用する。