Article 718-8Provisional Collection for Persons Who Have Newly Become Insured Persons Subject to Special Collection

①In the case where pension benefits subject to special collection are paid to the persons set out in the following items during the periods specified respectively in those items, the municipality is to collect, as the national health insurance tax amount relating to that payment, the estimated amount of the per-payment insurance tax amount (where there are special circumstances in which it is found inappropriate to use that amount, the 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.

②The estimated amount of the per-payment insurance tax amount referred to in the preceding paragraph is the amount obtained by dividing the amount calculated, as provided by Cabinet Order, as equivalent to the amount of national health insurance tax for the previous fiscal year imposed on the insured person subject to special collection concerned by the number of payments in the fiscal year concerned of pension benefits subject to special collection to that insured person subject to special collection (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount).

④With regard to an insured person subject to special collection for whom special collection under the provisions of paragraph (1) 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 718-8, paragraph (1) during the period from the first day of the fiscal year to September 30 of the year containing that day".

⑤In the application of the provisions of paragraph (1) of the preceding Article 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) 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) of the preceding Article is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of paragraph (4) of the following Article".