第七百三条の四（国民健康保険税）
国民健康保険法の規定による国民健康保険事業費納付金（以下この条において「国民健康保険事業費納付金」という。）の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する高齢者の医療の確保に関する法律の規定による前期高齢者納付金等、同法の規定による後期高齢者支援金等（以下この条において「後期高齢者支援金等」という。）及び同法の規定による出産関係事務費拠出金、地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）の規定による医師手当拠出金等、介護保険法の規定による納付金（以下この条において「介護納付金」という。）、感染症の予防及び感染症の患者に対する医療に関する法律の規定による流行初期医療確保拠出金等並びに子ども・子育て支援法（平成二十四年法律第六十五号）の規定による子ども・子育て支援納付金（以下この条において「子ども・子育て支援納付金」という。）の納付に要する費用を含む。以下この条において同じ。）
The expenses required for payment of the national health insurance business contribution under the provisions of the National Health Insurance Act (hereinafter in this Article referred to as the "national health insurance business contribution") (including the expenses required for payment of the contributions for the young-old, etc. under the provisions of the Act on Assurance of Medical Care for Elderly People, the aid for the old-old, etc. under the provisions of that Act (hereinafter in this Article referred to as "aid for the old-old, etc."), and the contribution for administrative expenses relating to childbirth under the provisions of that Act, the physician allowance contributions, etc. under the provisions of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989), the payment under the provisions of the Long-Term Care Insurance Act (hereinafter in this Article referred to as the "long-term care payment"), the contributions, etc. for securing medical care in the initial stage of an epidemic under the provisions of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases, and the children and child-rearing support levy under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) (hereinafter in this Article referred to as the "children and child-rearing support levy"), which are borne by the special account for National Health Insurance of the prefecture encompassing that municipality; the same applies hereinafter in this Article)