Article 718-10Transfer into the National Health Insurance Tax Amount Subject to Ordinary Collection

①Where national health insurance tax comes not to be collected from an insured person subject to special collection by special collection because the person has ceased to receive payment of the pension benefit subject to special collection or for other reasons, the municipality must collect, by ordinary collection, the amount of national health insurance tax equivalent to the amount that has come not to be collected by special collection, in each payment period under Article 705, paragraph (1) that arrives on or after the day on which it came not to be collected by special collection if there is such a payment period, and immediately if there is no payment period under that paragraph that arrives on or after that day.

②Where, for an insured person subject to special collection, the insurance tax amount subject to special collection already remitted by the pension insurer exceeds the insurance tax amount subject to special collection to be collected from that insured person (including where there is no insurance tax amount subject to special collection to be collected), the municipality must refund the tax amount relating to the overpayment or payment by mistake to that insured person in accordance with the rules of Article 17; provided, however, that where there are local government levies unpaid by that insured person subject to special collection, it may appropriate the amount to them in accordance with the rules of Article 17-2. In this case, the provisions of Articles 17 and 17-2 do not apply to the pension insurer concerned.