Article 321-7-2Special Collection of Individual Municipal Inhabitant Tax on Income Pertaining to Public Pension, etc.

①If a person liable for tax is a person who received payment of public pension, etc. during the previous year and, on the first day of the fiscal year concerned, is a person aged 65 or more who is receiving payment of an old age, etc. pension benefit (meaning a benefit in the form of a pension specified by Cabinet Order, such as the basic old-age pension under the National Pension Act (Act No. 141 of 1959), or another benefit in the form of a pension under that Act or the Employees' Pension Insurance Act (Act No. 115 of 1954) for which old age is the cause of payment, and a benefit in the form of a pension specified by Cabinet Order that is similar to those benefits in the form of a pension and for which old age or retirement is the cause of payment; the same applies hereinafter in this Section) (excluding a person whom it is found to be extremely difficult to collect from by the method of special collection and other persons specified by Cabinet Order; hereinafter in this Section referred to as a "pension income earner subject to special collection"), the municipality is, from the old age, etc. pension benefit paid between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year, to collect, by the method of special collection at the time of payment of that old age, etc. pension benefit, an amount equivalent to one-half of the total of the income levy amount and the per capita levy amount on income pertaining to public pension, etc. for the previous year of that person liable for tax, out of the individual municipal inhabitant tax imposed on that person liable for tax (where the per capita levy amount pertaining to that person liable for tax is collected by the method of special collection pursuant to Article 321-3, paragraph (1), the income levy amount on income pertaining to public pension, etc.; the same applies hereinafter in this Section) (if that amount includes a fractional amount of less than 100 yen, the fractional amount is rounded down, and if that amount is less than 100 yen, it is 100 yen; hereinafter in this Section referred to as the "special collection tax amount on pension income"); provided, however, that a municipality that is found to be inappropriate for conducting special collection owing to special circumstances, such as there being few pension income earners subject to special collection within that municipality, may refrain from using the method of special collection.

②If, with regard to the pension income earner subject to special collection under the preceding paragraph, that pension income earner subject to special collection has, in the previous year, income other than salary income and income pertaining to public pension, etc. (excluding the case prescribed in the proviso to Article 321-3, paragraph (2), as applied with terms replaced pursuant to paragraph (4) of that Article), the municipality may collect the income levy amount on that income other than salary income and income pertaining to public pension, etc. by the method of special collection, by adding it to the special collection tax amount on pension income to be collected by the method of special collection pursuant to the main clause of the preceding paragraph.

③The municipality is to collect, by the method of ordinary collection at those payment periods under Article 320 that come between the first day of the fiscal year concerned and September 30 of the year containing that day, the amount obtained by deducting the special collection tax amount on pension income from the total of the income levy amount and the per capita levy amount on income pertaining to public pension, etc. for the previous year of the pension income earner subject to special collection under paragraph (1), out of the individual municipal inhabitant tax imposed on that pension income earner subject to special collection.