Article 321-7-9Treatment Where a Pension Income Earner Subject to Special Collection Moves Out of the Area of a Municipality
第三百二十一条の七の九（特別徴収対象年金所得者が市町村の区域外に転出した場合の取扱い）
Where a pension income earner subject to special collection does not have a domicile within the area of the municipality on the first day of the relevant fiscal year, the municipality is not, notwithstanding Article 321-7-2, to collect the special collection tax amount on pension income of that pension income earner subject to special collection by the method of special collection.
市町村は、特別徴収対象年金所得者が当該年度の初日において当該市町村の区域内に住所を有しない場合には、第三百二十一条の七の二の規定にかかわらず、当該特別徴収対象年金所得者の年金所得に係る特別徴収税額を特別徴収の方法によつて徴収しないものとする。
In the case referred to in the preceding paragraph, the municipality is to collect by the method of ordinary collection, in those of the payment periods in Article 320 that arrive during the period from October 1 of the year including the first day of the relevant fiscal year to March 31 of the following year, the amount obtained by deducting the provisional special collection tax amount on pension income collected by the method of special collection pursuant to paragraph (1) of the preceding Article from the total of the income levy amount and per capita levy amount pertaining to income pertaining to public pension, etc. of the previous year of the pension income earner subject to special collection referred to in the preceding paragraph, out of the individual municipal inhabitant tax imposed on that pension income earner subject to special collection.
Where the mayor of the municipality has given the notification to a pension income earner subject to special collection or a pension insurer under Article 321-7-5, paragraph (1) as applied mutatis mutandis with replacement of terms under paragraph (3) of the preceding Article by the last day of the year including the first day of the relevant fiscal year, and the pension income earner subject to special collection does not have a domicile within the area of the municipality on January 1 of the following year, the mayor must notify that pension income earner subject to special collection or that pension insurer that collection, by the method of special collection, of the provisional special collection tax amount on pension income for the fiscal year following the relevant fiscal year pertaining to that pension income earner subject to special collection under paragraph (1) of the preceding Article will not be carried out.
市町村長は、当該年度の初日の属する年の末日までに前条第三項において読み替えて準用する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又は年金保険者に対する通知を行つた場合において、当該特別徴収対象年金所得者が当該年の翌年の一月一日において当該市町村の区域内に住所を有しないときは、前条第一項の規定による当該特別徴収対象年金所得者に係る当該年度の翌年度分の年金所得に係る仮特別徴収税額の特別徴収の方法による徴収を行わない旨を当該特別徴収対象年金所得者又は当該年金保険者に通知しなければならない。
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ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
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
previous yearmachine translation
「前年」
The calendar year before the year in which the first day of the fiscal year concerned falls.
Short name set inArticle 292, paragraph (1), item (vii)· applies only in this article and in Articles 295, 313 to 317-3 and 317-6 to 321-7-9
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
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
provisional special collection tax amountmachine translation
「仮特別徴収税額」
For a pensioner whose municipal inhabitant tax (市町村民税) is collected from public pensions (特別徴収対象年金所得者), half of the income levy (所得割額) and per-capita levy (均等割額) on public pension income of two years before in the previous fiscal year's tax (only the income levy where the per-capita levy was collected by special collection under Article 321-3, paragraph 1), rounded down to the nearest 100 yen and at least 100 yen, which the municipality collects from pensions paid between 1 April and 30 September.
Defined inArticle 321-7-8, paragraph (1)· applies only in this provision and in Articles 321-7-9 to 321-7-12