Article 706-3Applications for Revision of the Amount of National Health Insurance Tax Subject to the Special Provision on Collection
第七百六条の三（徴収の特例に係る国民健康保険税額の修正の申出等）
Where national health insurance tax has been imposed under the provisions of paragraph (1) of the preceding Article, and it is found that the amount of national health insurance tax for the fiscal year concerned will be less than the amount equivalent to one half of the amount of national health insurance tax for the previous fiscal year, a person from whom national health insurance tax is to be collected under the provisions of that paragraph may, by the time limit specified by Municipal Ordinance, apply to the mayor of the municipality for revision of the amount of national health insurance tax to be collected under the provisions of that paragraph.
Where an application for revision has been made under the provisions of the preceding paragraph and the application is found to have reasonable grounds, the mayor of the municipality must revise the amount of national health insurance tax to be collected under the provisions of paragraph (1) of the preceding Article, on the basis of the estimated amount of national health insurance tax for the fiscal year concerned.
The provisions of Article 364-2, paragraphs (2), (3), (5) and (6) apply mutatis mutandis to an application for revision and the revision under the provisions of the preceding two paragraphs.
第三百六十四条の二第二項、第三項、第五項及び第六項の規定は、前二項の規定による修正の申出及び修正について準用する。
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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.