In a case when notification is issued pursuant to the provisions of Article 134, paragraph (1), a Municipality, when it intends to collect an insurance premium by the method of special collection pursuant to the provisions of paragraph (1), paragraph (5), and paragraph (6) of the preceding Article (limited to the part pertaining to paragraph (1) of the same Article), must notify the fact of collection of an insurance premium pertaining to an Insured Person Subject to Special Collection, the insurance premium amount divided by the number of payments pertaining to said Insured Person Subject to Special Collection, and other matters as determined by Order of the Ministry of Health, Labour, and Welfare to said Person Under Obligation of Special Collection or to said Insured Person Subject to Special Collection.
The amount of an insurance premium divided by the number of payments as set forth in the preceding paragraph, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, is to be the amount obtained by dividing the amount that is obtained by deducting from the total insurance premium amount to be collected during the period from April 1 to September 30 of said year pursuant to the provisions of paragraph (3) of the preceding Article, and Article 140, paragraph (1) and paragraph (2) the insurance premium amount to be collected by the method of special collection from said Insured Person Subject to Special Collection (hereinafter referred to as "Insurance Premium Amount Subject to Special Collection"), by the number of payments of said Insurance Premium Amount Subject to Special Collection during the period from October 1 of said year to March 31 of the year following said year.
前項の支払回数割保険料額は、厚生労働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って徴収する保険料額(以下「特別徴収対象保険料額」という。)から、前条第三項並びに第百四十条第一項及び第二項の規定により当該年の四月一日から九月三十日までの間に徴収される保険料額の合計額を控除して得た額を、当該年の十月一日から翌年三月三十一日までの間における当該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。
A notification issued to a Person Under Obligation of Special Collection pursuant to the provisions of paragraph (1) (except for a notification pertaining to the Minister of Health, Labour and Welfare, a specified Pension Insurer, or a Local Public Servants Mutual Aid Association) must be issued by August 31 of the year that includes the first day of said fiscal year.
A notification issued to a Person Under Obligation of Special Collection pursuant to the provisions of paragraph (1) (limited to a notification pertaining to the Minister of Health, Labour and Welfare) must be issued by July 31 of the year that includes the first day of said fiscal year, pursuant to the provisions of a Cabinet Order, via the Association and the designated corporation.
A notification to a Person Under Obligation of Special Collection pursuant to the provisions of paragraph (1) (limited to notifications pertaining to a specified Pension Insurer) must be issued by July 31 of the year that includes the first day of said fiscal year, pursuant to the provisions of a Cabinet Order, via the Association, the designated corporation, and the Minister of Health, Labour and Welfare.
A notification to a Person Under Obligation of Special Collection pursuant to the provisions of paragraph (1) (limited to those pertaining to a Local Public Servants Mutual Aid Association) must be issued by July 31 of the year that includes the first day of said fiscal year, pursuant to the provisions of a Cabinet Order, via the Association, the designated corporation, and the Pension Fund Association for Local Government Officials.
The Minister of Health, Labour and Welfare is to have the Japan Pension Service conduct the affairs pertaining to the receipt of notification pursuant to the provisions of paragraph (1) (including the affairs pertaining to the routing under the provisions of paragraph (5), and excluding said receipt).
The provisions of Article 100-10, paragraphs (2) and (3) of the Employees' Pension Insurance Act apply mutatis mutandis to the affairs prescribed in the preceding paragraph.
厚生年金保険法第百条の十第二項及び第三項の規定は、前項に規定する事務について準用する。
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