Article 718-9Treatment Where Pension Benefits Subject to Special Collection Cease to Be Received
第七百十八条の九（特別徴収対象年金給付の支払を受けなくなつた場合の取扱い）
In the case where the insured person subject to special collection relating to the insurance tax amount subject to special collection that a pension insurer is to collect pursuant to the provisions of Article 706, paragraph (2) or (3), Article 718-7, paragraph (1) or (2), or paragraph (1) of the preceding Article has ceased to receive payment of pension benefits subject to special collection from that pension insurer, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the pension insurer is not obliged to collect and remit the insurance tax amount subject to special collection to be collected on or after the month following the month containing the day on which the cause arose.
年金保険者は、当該年金保険者が第七百六条第二項若しくは第三項、第七百十八条の七第一項若しくは第二項又は前条第一項の規定により徴収すべき特別徴収対象保険税額に係る特別徴収対象被保険者が当該年金保険者から特別徴収対象年金給付の支払を受けないこととなつた場合その他総務省令で定める場合においては、その事由が発生した日の属する月の翌月以降徴収すべき特別徴収対象保険税額は、これを徴収して納入する義務を負わない。
In the case prescribed in the preceding paragraph, the pension insurer must, as provided by Order of the Ministry of Internal Affairs and Communications, notify the municipality to which remittances relating to special collection are to be remitted of the name of the insured person subject to special collection who has ceased to receive payment of pension benefits subject to special collection and of other persons specified by Order of the Ministry of Internal Affairs and Communications, the record of collection of national health insurance tax for that insured person subject to special collection, and other necessary matters.
前項に規定する場合においては、年金保険者は、総務省令で定めるところにより、特別徴収対象年金給付の支払を受けないこととなつた特別徴収対象被保険者その他総務省令で定める者の氏名、当該特別徴収対象被保険者に係る国民健康保険税徴収の実績その他必要な事項を、特別徴収に係る納入金を納入すべき市町村に通知しなければならない。
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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
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
insured person subject to special collectionmachine translation
「特別徴収対象被保険者」
A head of household (世帯主) aged 65 or over who is insured under national health insurance (国民健康保険) and liable to national health insurance tax (国民健康保険税) and who, on the first day of the fiscal year, receives old-age, etc. pension benefits (老齢等年金給付 — old-age, disability or survivors' pensions under the National Pension Act or the Employees' Pension Insurance Act and similar pensions a Cabinet Order (政令) sets), other than one from whom special collection (特別徴収) would be extremely difficult because of a disaster or other special circumstances, or another a Cabinet Order sets.
Short name set inArticle 706, paragraph (2)· applies only in this section
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
pension benefit subject to special collectionmachine translation
「特別徴収対象年金給付」
The old-age, etc. pension benefit (老齢等年金給付) out of which national health insurance tax (国民健康保険税) is collected by special collection (特別徴収); where an insured person subject to special collection (特別徴収対象被保険者) receives two or more, the one chosen as a Cabinet Order (政令) provides (Article 718-2, paragraph 2).
Short name set inArticle 718-2, paragraph (2)· applies only in this section
insurance tax amount subject to special collectionmachine translation
「特別徴収対象保険税額」
The national health insurance tax (国民健康保険税) to be collected from an insured person subject to special collection (特別徴収対象被保険者) by special collection (特別徴収) out of their pension payments: the year's tax less the part collected by ordinary collection (普通徴収).
Short name set inArticle 718-3, paragraph (2)· applies only in this provision and in Article 718-9, paragraph (1); and Article 718-10, paragraph (2)