In addition to what is provided for in Article 718-2 to the preceding Article, matters necessary for special collection of national health insurance tax, such as notification by the pension insurer to the municipality of the amount of national health insurance tax, are specified by Cabinet Order.
第七百十八条の二から前条までに定めるもののほか、年金保険者の市町村に対する国民健康保険税額の通知その他国民健康保険税の特別徴収に関し必要な事項は、政令で定める。
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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
pension insurermachine translation
「年金保険者」
The payer of the old-age or similar pension benefit (老齢等年金給付) of an insured person subject to special collection (特別徴収対象被保険者), whom a municipality (市町村) collecting national health insurance tax (国民健康保険税) by special collection (特別徴収) must make the special collection agent (特別徴収義務者) to collect that tax.
Short name set inArticle 718-2, paragraph (1)· applies only in this section