①If, after giving notice of the amount of tax specially collected on salary income pursuant to Article 321-4, paragraphs (1) through (3) (including the case where the second sentence of paragraph (1) of that Article is applied mutatis mutandis pursuant to paragraph (6) of that Article), the mayor of the municipality discovers an error in that amount of tax specially collected on salary income, or otherwise finds it necessary to change it, the mayor must immediately change that amount of tax specially collected on salary income and notify the special collection agent concerned and, through it, the person liable for tax concerned, to that effect.

②In the case referred to in the preceding paragraph, the provisions of Article 321-4, paragraphs (7) through (11) apply mutatis mutandis. In this case, the phrase "paragraph (1) of the following Article and Article 321-6, paragraph (1)" in paragraph (10) of that Article is deemed to be replaced with "Article 321-6, paragraph (3)".

③If the special collection agent has received the notice under paragraph (1), the monthly instalment to be collected in and after the month containing the day on which it received the notice must be as determined by the mayor of the municipality concerned on the basis of the amount changed pursuant to that paragraph.

①If, because the taxpayer for the individual municipal inhabitant tax has ceased to receive payment of salary or for a similar reason, the amount of tax specially collected on salary income is no longer to be collected by the method of special collection, the amount of tax equivalent to the amount no longer to be collected by the method of special collection must be collected by the method of ordinary collection at each of the payment periods under Article 320 that come on or after the day on which it ceased to be collected by the method of special collection, if there are any, or immediately if there is no payment period under that Article that comes on or after that day.

②With regard to a taxpayer for the individual municipal inhabitant tax pertaining to an amount of tax specially collected on salary income changed pursuant to paragraph (1) of the preceding Article, if the amount of tax specially collected on salary income already remitted by the special collection agent to the municipality concerned exceeds the amount of tax specially collected on salary income to be collected from that taxpayer (including the case where there is no amount of tax specially collected on salary income to be collected), the amount of tax pertaining to that overpayment or payment by mistake must be refunded to that taxpayer in accordance with the rules of Article 17; in this case, if there are local government levies in arrears pertaining to that taxpayer, the amount of tax to be refunded may be deemed to be the overpayment or payment by mistake of municipal collections prescribed in Article 17-2-2, paragraph (1), item (ii), and paragraphs (3), (6) and (7) of that Article may be applied, and the provisions of Articles 17 through 17-2-2 do not apply to that special collection agent.

①If a person liable for tax is a person who received payment of public pension, etc. during the previous year and, on the first day of the fiscal year concerned, is a person aged 65 or more who is receiving payment of an old age, etc. pension benefit (meaning a benefit in the form of a pension specified by Cabinet Order, such as the basic old-age pension under the National Pension Act (Act No. 141 of 1959), or another benefit in the form of a pension under that Act or the Employees' Pension Insurance Act (Act No. 115 of 1954) for which old age is the cause of payment, and a benefit in the form of a pension specified by Cabinet Order that is similar to those benefits in the form of a pension and for which old age or retirement is the cause of payment; the same applies hereinafter in this Section) (excluding a person whom it is found to be extremely difficult to collect from by the method of special collection and other persons specified by Cabinet Order; hereinafter in this Section referred to as a "pension income earner subject to special collection"), the municipality is, from the old age, etc. pension benefit paid between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year, to collect, by the method of special collection at the time of payment of that old age, etc. pension benefit, an amount equivalent to one-half of the total of the income levy amount and the per capita levy amount on income pertaining to public pension, etc. for the previous year of that person liable for tax, out of the individual municipal inhabitant tax imposed on that person liable for tax (where the per capita levy amount pertaining to that person liable for tax is collected by the method of special collection pursuant to Article 321-3, paragraph (1), the income levy amount on income pertaining to public pension, etc.; the same applies hereinafter in this Section) (if that amount includes a fractional amount of less than 100 yen, the fractional amount is rounded down, and if that amount is less than 100 yen, it is 100 yen; hereinafter in this Section referred to as the "special collection tax amount on pension income"); provided, however, that a municipality that is found to be inappropriate for conducting special collection owing to special circumstances, such as there being few pension income earners subject to special collection within that municipality, may refrain from using the method of special collection.

②If, with regard to the pension income earner subject to special collection under the preceding paragraph, that pension income earner subject to special collection has, in the previous year, income other than salary income and income pertaining to public pension, etc. (excluding the case prescribed in the proviso to Article 321-3, paragraph (2), as applied with terms replaced pursuant to paragraph (4) of that Article), the municipality may collect the income levy amount on that income other than salary income and income pertaining to public pension, etc. by the method of special collection, by adding it to the special collection tax amount on pension income to be collected by the method of special collection pursuant to the main clause of the preceding paragraph.

③The municipality is to collect, by the method of ordinary collection at those payment periods under Article 320 that come between the first day of the fiscal year concerned and September 30 of the year containing that day, the amount obtained by deducting the special collection tax amount on pension income from the total of the income levy amount and the per capita levy amount on income pertaining to public pension, etc. for the previous year of the pension income earner subject to special collection under paragraph (1), out of the individual municipal inhabitant tax imposed on that pension income earner subject to special collection.

A person who pays an old age, etc. pension benefit to a person aged 65 or more on the first day of the fiscal year concerned who is receiving payment of an old age, etc. pension benefit (hereinafter in this Article through Article 321-7-11 referred to as a "pension insurer") must, by May 25 of the year containing the first day of the fiscal year concerned, notify the mayor of the municipality in which the person receiving payment of the old age, etc. pension benefit has an address on the first day of the fiscal year concerned of the name, address, sex, date of birth and other matters specified by Order of the Ministry of Internal Affairs and Communications of the person receiving payment of that old age, etc. pension benefit on the first day of the fiscal year concerned, the type and annual amount of that old age, etc. pension benefit, and the name of the pension insurer making payment of that old age, etc. pension benefit.

①If a municipality intends to collect the special collection tax amount on pension income by the method of special collection pursuant to Article 321-7-2, paragraph (1) (where the income levy amount on income other than salary income and income pertaining to public pension, etc. is collected by the method of special collection pursuant to paragraph (2) of that Article, the amount to which that income levy amount has been added; the same applies hereinafter in this Section), it must have the pension insurer pertaining to the pension income earner subject to special collection collect that special collection tax amount on pension income as a special collection agent.

②In the case referred to in the preceding paragraph, if there are two or more old age, etc. pension benefits for the same pension income earner subject to special collection, the municipality is, in accordance with the provisions of Cabinet Order, to have the special collection tax amount on pension income collected from one old age, etc. pension benefit (hereinafter in this Section referred to as the "pension benefit subject to special collection").

①If the mayor of the municipality intends to collect the special collection tax amount on pension income by the method of special collection pursuant to Article 321-7-2, paragraph (1), the mayor must give notice of the fact that that special collection tax amount on pension income is to be collected by the method of special collection, the special collection tax amount on pension income and the per-payment special collection tax amount pertaining to that pension income earner subject to special collection, and other matters specified by Order of the Ministry of Internal Affairs and Communications, to that pension income earner subject to special collection by 10 days before the first of the due dates for payment under Article 320, and to that pension insurer by July 31 of the year containing the first day of the fiscal year concerned.

②The per-payment special collection tax amount under the preceding paragraph is the amount obtained, in accordance with the provisions of a Order of the Ministry of Internal Affairs and Communications, by dividing the special collection tax amount on pension income for that pension income earner subject to special collection by the number of payments of the pension benefit subject to special collection for that pension income earner subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year.

A pension insurer that has received notice under paragraph (1) of the preceding Article is obliged to collect the per-payment special collection tax amount pertaining to that notice when paying the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year, and to remit it to the municipality concerned by the 10th of the month following the month containing the day of collection.

①If the pension income earner subject to special collection pertaining to the special collection tax amount on pension income to be collected pursuant to Article 321-7-2, paragraph (1) ceases to receive payment of the pension benefit subject to special collection from the pension insurer, or in any other case specified by Order of the Ministry of Internal Affairs and Communications, the pension insurer is not obliged to collect and remit the special collection tax amount on pension income that would otherwise be collected for the month following the month containing the day on which the cause arose and thereafter.

②If, after giving notice to the pension income earner subject to special collection under Article 321-7-5, paragraph (1), the pension income earner subject to special collection pertaining to that notice ceases to fall under the pension income earner subject to special collection, the mayor of the municipality must, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, notify the pension insurer concerned and that pension income earner subject to special collection to that effect.

③A pension insurer that has received notice under the preceding paragraph is not obliged to collect and remit the special collection tax amount on pension income on and after the day on which it received that notice.

④In the case referred to in paragraph (1) or the preceding paragraph, the pension insurer must, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, notify the mayor of the municipality to which the remittance pertaining to the special collection is to be remitted of the name of that pension income earner subject to special collection, the record of collection of the special collection tax amount on pension income pertaining to that pension income earner subject to special collection, and other necessary matters.