Article 718-7Provisional Collection for Persons Who Were Already Insured Persons Subject to Special Collection

①With regard to an insured person subject to special collection from whom the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article) was collected pursuant to the provisions of Article 706, paragraphs (2) and (3) at the time of payment of pension benefits subject to special collection during the period from October 1 of the year preceding the year containing the first day of the fiscal year concerned to March 31 of the following year, in the case where the pension benefits subject to special collection relating to the collection of that per-payment insurance tax amount are paid during the period from the first day of the fiscal year to September 30 of the year containing that day, the municipality is to collect, as the national health insurance tax amount relating to that payment, an amount equivalent to that per-payment insurance tax amount, by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.

②In the case where there are special circumstances in which it is found inappropriate to collect, from the insured person subject to special collection prescribed in the preceding paragraph, an amount equivalent to the per-payment insurance tax amount prescribed in that paragraph during the period from June 1 to September 30 of the year containing the first day of the fiscal year, the municipality may, notwithstanding the provisions of that paragraph, collect, as the national health insurance tax amount relating to each payment, an amount determined by the municipality in consideration of the state of income and other circumstances, by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.

④With regard to the notification to a pension insurer or an insured person subject to special collection under the provisions of Article 718-3, paragraph (1) as applied mutatis mutandis in the preceding paragraph, the municipality may give it together with, respectively, the notification to the pension insurer or the insured person subject to special collection under the provisions of Article 718-3, paragraph (1) (including as applied mutatis mutandis pursuant to the preceding Article) relating to national health insurance tax for the previous fiscal year of the fiscal year concerned.

⑤With regard to an insured person subject to special collection for whom special collection under the provisions of paragraph (1) or (2) has been carried out during the period from the first day of the fiscal year to September 30 of the year containing that day, in the application of the provisions of Articles 718-3 through 718-5 in the case where Article 706, paragraph (2) applies, the phrase "Article 718-10, paragraph (2))" in Article 718-3, paragraph (2) is deemed to be replaced with "Article 718-10, paragraph (2)) less the total amount collected pursuant to the provisions of Article 718-7, paragraph (1) or (2) during the period from the first day of the fiscal year to September 30 of the year containing that day".

⑥In the application of the provisions of paragraph (1) in the case where the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of the preceding paragraph is collected pursuant to the provisions of Article 706, paragraph (2) or (3) during the period from October 1 of the year preceding the year containing the first day of the fiscal year to March 31 of the following year, the phrase "Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article)" in paragraph (1) is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of paragraph (5)".