Article 321-7-7Cases Where There Is No Obligation to Remit the Special Collection Tax Amount on Pension Income, etc.
第三百二十一条の七の七（年金所得に係る特別徴収税額の納入の義務を負わない場合等）
If the pension income earner subject to special collection pertaining to the special collection tax amount on pension income to be collected pursuant to Article 321-7-2, paragraph (1) ceases to receive payment of the pension benefit subject to special collection from the pension insurer, or in any other case specified by Order of the Ministry of Internal Affairs and Communications, the pension insurer is not obliged to collect and remit the special collection tax amount on pension income that would otherwise be collected for the month following the month containing the day on which the cause arose and thereafter.
年金保険者は、第三百二十一条の七の二第一項の規定により徴収すべき年金所得に係る特別徴収税額に係る特別徴収対象年金所得者が当該年金保険者から特別徴収対象年金給付の支払を受けないこととなつた場合その他総務省令で定める場合には、その事由が発生した日の属する月の翌月以降徴収すべき年金所得に係る特別徴収税額は、これを徴収して納入する義務を負わない。
If, after giving notice to the pension income earner subject to special collection under Article 321-7-5, paragraph (1), the pension income earner subject to special collection pertaining to that notice ceases to fall under the pension income earner subject to special collection, the mayor of the municipality must, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, notify the pension insurer concerned and that pension income earner subject to special collection to that effect.
市町村長は、第三百二十一条の七の五第一項の規定による特別徴収対象年金所得者への通知をした後に、当該通知に係る特別徴収対象年金所得者が特別徴収対象年金所得者に該当しないこととなつた場合には、総務省令で定めるところにより、その旨を当該年金保険者及び当該特別徴収対象年金所得者に通知しなければならない。
A pension insurer that has received notice under the preceding paragraph is not obliged to collect and remit the special collection tax amount on pension income on and after the day on which it received that notice.
年金保険者は、前項の規定による通知を受けた場合には、その通知を受けた日以後、年金所得に係る特別徴収税額を徴収して納入する義務を負わない。
In the case referred to in paragraph (1) or the preceding paragraph, the pension insurer must, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, notify the mayor of the municipality to which the remittance pertaining to the special collection is to be remitted of the name of that pension income earner subject to special collection, the record of collection of the special collection tax amount on pension income pertaining to that pension income earner subject to special collection, and other necessary matters.
第一項又は前項の場合においては、年金保険者は、総務省令で定めるところにより、当該特別徴収対象年金所得者の氏名、当該特別徴収対象年金所得者に係る年金所得に係る特別徴収税額の徴収の実績その他必要な事項を、特別徴収に係る納入金を納入すべき市町村の長に通知しなければならない。
Read this with the articles around it
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
special collection tax amount on pension incomemachine translation
「年金所得に係る特別徴収税額」
Half of the combined income levy (所得割) and per capita levy (均等割) on a pension income earner subject to special collection (特別徴収対象年金所得者)'s previous-year income from public pensions, etc. (or of the income levy alone where the per capita levy is collected by special collection under Article 321-3, paragraph 1), with fractions under 100 yen dropped (100 yen where it is less than 100 yen), which the municipality (市町村) collects out of old-age or similar pension benefits (老齢等年金給付) paid from 1 October of the fiscal year to the following 31 March.
Short name set inArticle 321-7-2, paragraph (1)· applies only in this section
pension income earner subject to special collectionmachine translation
「特別徴収対象年金所得者」
In the section on collecting the municipal inhabitant tax (市町村民税) from pensions, a taxpayer who received public pensions, etc. (公的年金等) in the previous year and who, on the first day of the fiscal year, is 65 or over and receiving old-age, etc. pension benefits (老齢等年金給付 — old-age pensions under the National Pension Act or the Employees' Pension Insurance Act and similar ones a Cabinet Order (政令) sets), other than persons a Cabinet Order sets, such as those from whom special collection would be extremely difficult.
Short name set inArticle 321-7-2, paragraph (1)· applies only in this section
pension insurermachine translation
「年金保険者」
In Articles 321-7-3 to 321-7-11, the payer of an old-age or similar pension benefit (老齢等年金給付) to a person aged 65 or over on the first day of the fiscal year, who must notify the mayor of the municipality (市町村) where that person lives of the person's name, address and other particulars and of the kind and annual amount of the benefit by 25 May of that year.
Short name set inArticle 321-7-3, paragraph (1)· applies only in this article and in Articles 321-7-4 to 321-7-11
pension benefit subject to special collectionmachine translation
「特別徴収対象年金給付」
The old-age, etc. pension benefit (老齢等年金給付) out of which the municipal inhabitant tax (市町村民税) on pension income is collected by special collection (特別徴収); where a pension income earner subject to special collection (特別徴収対象年金所得者) receives two or more, the one chosen as a Cabinet Order (政令) provides (Article 321-7-4, paragraph 2).
Short name set inArticle 321-7-4, paragraph (2)· applies only in this section