Article 706-2Special Provision on Collection of National Health Insurance Tax

①Where a municipality cannot finalize the amount of national health insurance tax for the fiscal year concerned because the total of the gross income and the amount of timber income after the deduction prescribed in Article 703-4, paragraph (6), which is used as the basis for calculating the income levy amount of national health insurance tax, has not been finalized, it may, solely with respect to the national health insurance tax to be collected by ordinary collection in the payment periods that arrive up to the date of finalization, collect from a person liable for national health insurance tax the tax for each payment period within the limit of the amount obtained by dividing that person's amount of national health insurance tax for the previous fiscal year by the number of payment periods of the fiscal year concerned, or of the amount equivalent to the tax amount for the last payment period of that person's national health insurance tax for the previous fiscal year; provided, however, that the total of the amounts that may be so collected may not exceed the amount equivalent to one half of the amount of national health insurance tax for the previous fiscal year.

②Where a municipality has imposed national health insurance tax under the provisions of the preceding paragraph, if that amount of national health insurance tax comes to be less than the amount of national health insurance tax for the fiscal year concerned, it must collect the shortfall in the payment periods on or after the day on which the amount of national health insurance tax for the fiscal year concerned is finalized, and if the amount of national health insurance tax already collected comes to exceed the amount of national health insurance tax for the fiscal year concerned, it must refund the overpaid amount, or appropriate it to the local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2.