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Article 718-3Notification of Special Collection Tax Amounts, etc.

第七百十八条の三(特別徴収税額の通知等)

In the case where a municipality intends to collect, by the method of special collection, national health insurance tax imposed on an insured person subject to special collection pursuant to the provisions of Article 706, paragraph (2), it must notify the pension insurer concerned, by July 31 of the year containing the first day of the fiscal year concerned (for a pension insurer specified by Cabinet Order, by the date specified by Cabinet Order), and the insured person subject to special collection concerned, by September 30 of that year, to the effect that the national health insurance tax is to be collected by the method of special collection, of the per-payment insurance tax amount for that insured person subject to special collection, and of other matters specified by Order of the Ministry of Internal Affairs and Communications.

市町村は、第七百六条第二項の規定により特別徴収の方法によつて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徴収しようとする場合においては、当該国民健康保険税を特別徴収の方法によつて徴収する旨、当該特別徴収対象被保険者に係る支払回数割保険税額その他総務省令で定める事項を、当該年金保険者に対しては当該年度の初日の属する年の七月三十一日(政令で定める年金保険者については、政令で定める日)までに、当該特別徴収対象被保険者に対しては当該年の九月三十日までに通知しなければならない。

The per-payment insurance tax amount referred to in the preceding paragraph is, as provided by Order of the Ministry of Internal Affairs and Communications, the amount obtained by dividing the amount of national health insurance tax to be collected by the method of special collection from the insured person subject to special collection concerned (being the amount obtained by deducting the amount to be collected by the method of ordinary collection from the amount of national health insurance tax for the fiscal year concerned imposed on that insured person subject to special collection; referred to as the "insurance tax amount subject to special collection" in Article 718-9, paragraph (1) and Article 718-10, paragraph (2)) by the number of payments of pension benefits subject to special collection to that insured person subject to special collection during the period, in the year containing the first day of the fiscal year concerned, from October 1 to March 31 of the following year.

前項の支払回数割保険税額は、総務省令で定めるところにより、当該特別徴収対象被保険者につき、特別徴収の方法によつて徴収する国民健康保険税額(当該特別徴収対象被保険者に対して課する当該年度分の国民健康保険税額から普通徴収の方法によつて徴収される額を控除して得た額とする。第七百十八条の九第一項及び第七百十八条の十第二項において「特別徴収対象保険税額」という。)を、当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象被保険者に係る特別徴収対象年金給付の支払の回数で除して得た額とする。

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