Water utilization and land benefit tax, joint facility tax, residential land development tax and national health insurance tax (hereinafter referred to as "water utilization and land benefit tax, etc.") must be collected by ordinary collection or special collection, as is convenient for collection, as provided by Prefectural or Municipal Ordinance of the local government concerned.
Notwithstanding the provisions of the preceding paragraph, where, on the first day of the fiscal year concerned, a person liable for national health insurance tax of the municipality is a householder who is an insured person aged 65 or over receiving payment of an old age, etc. pension benefit (meaning the old-age basic pension under the National Pension Act and other pension benefits specified by Cabinet Order for which old age, disability or death is the ground for payment under that Act or the Employees' Pension Insurance Act, and pension benefits similar to these specified by Cabinet Order for which old age or retirement, disability or death is the ground for payment; the same applies hereinafter in this Section) (excluding a person found to be one for whom collection of national health insurance tax by special collection is extremely difficult due to a disaster or other special circumstances, and others specified by Cabinet Order; hereinafter in this Section referred to as an "insured person subject to special collection"), the municipality is to collect the national health insurance tax imposed on that householder by special collection; provided, however, that this does not apply in a municipality in which it is found inappropriate to carry out special collection due to special circumstances such as there being few insured persons subject to special collection.
前項の規定にかかわらず、市町村は、当該年度の初日において、当該市町村の国民健康保険税の納税義務者が老齢等年金給付（国民年金法による老齢基礎年金その他の同法又は厚生年金保険法による老齢、障害又は死亡を支給事由とする年金たる給付であつて政令で定めるもの及びこれらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であつて政令で定めるものをいう。以下この節において同じ。）の支払を受けている年齢六十五歳以上の被保険者である世帯主（災害その他の特別の事情があることにより、特別徴収の方法によつて国民健康保険税を徴収することが著しく困難であると認めるものその他政令で定めるものを除く。以下この節において「特別徴収対象被保険者」という。）である場合には、当該世帯主に対して課する国民健康保険税を特別徴収の方法によつて徴収するものとする。ただし、特別徴収対象被保険者が少ないことその他の特別の事情があることにより、特別徴収を行うことが適当でないと認められる市町村においては、この限りでない。
Where, between April 2 and August 1 of the year containing the first day of the fiscal year concerned, a person liable for national health insurance tax of the municipality (excluding a municipality prescribed in the proviso to the preceding paragraph; the same applies hereinafter in this paragraph and in Articles 718-2 to 718-10) has become an insured person subject to special collection, the municipality may collect the national health insurance tax imposed on that insured person subject to special collection by special collection.
市町村（前項ただし書に規定する市町村を除く。以下この項及び第七百十八条の二から第七百十八条の十までにおいて同じ。）は、当該年度の初日の属する年の四月二日から八月一日までの間に、当該市町村の国民健康保険税の納税義務者が特別徴収対象被保険者となつた場合には、当該特別徴収対象被保険者に対して課する国民健康保険税を、特別徴収の方法によつて徴収することができる。
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
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
insured personmachine translation
「被保険者」
A person insured under the National Health Insurance (国民健康保険) that a municipality runs, itself or through a partial-affairs association (一部事務組合) or wide-area union (広域連合); national health insurance tax (国民健康保険税) is charged on a head of household (世帯主) who is one.
Short name set inArticle 703-4, paragraph (1)· applies only in this section
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)
insured person subject to special collectionmachine translation
「特別徴収対象被保険者」
A head of household (世帯主) aged 65 or over who is insured under national health insurance (国民健康保険) and liable to national health insurance tax (国民健康保険税) and who, on the first day of the fiscal year, receives old-age, etc. pension benefits (老齢等年金給付 — old-age, disability or survivors' pensions under the National Pension Act or the Employees' Pension Insurance Act and similar pensions a Cabinet Order (政令) sets), other than one from whom special collection (特別徴収) would be extremely difficult because of a disaster or other special circumstances, or another a Cabinet Order sets.
Short name set inArticle 706, paragraph (2)· applies only in this section
old age, etc. pension benefitmachine translation
「老齢等年金給付」
The old-age basic pension (老齢基礎年金) under the National Pension Act and other pensions under that Act or the Employees' Pension Insurance Act paid on account of old age, disability or death that a Cabinet Order (政令) specifies, together with pensions like them paid on account of old age or retirement, disability or death that a Cabinet Order specifies.
Defined inArticle 706, paragraph (2)· applies only in this section
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.