①In 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.

②The 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.

③A 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.

④A 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.

⑤A 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.

⑥A 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.

⑦The 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).

⑧The 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.

①A Person Under Obligation of Special Collection, in a case when the Person receives a notification pursuant to the provisions of paragraph (1) of the preceding Article, is to be under an obligation pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, to pay the insurance premium amount divided by the number of payments as prescribed in the same paragraph when the Person pays an 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, and to pay said amount to said Municipality by the 10th day of the month following the month that includes said day of collection.

②A Local Public Service Mutual Aid Association, in a case of paying an insurance premium to a Municipality pursuant to the provisions of the preceding paragraph, is to pay the insurance premium via the Pension Fund Association for Local Government Officials.

③A Person Under Obligation of Special Collection, in a case when paying to a Municipality pursuant to the provisions of paragraph (1) the amount equivalent to the insurance premium amount that has not been collected from an Insured Person Subject to Special Collection, upon the payment of a Pension Payment Subject to Special Collection, may deduct the equivalent amount to said insurance premium amount that has not been collected from said Pension Payment Subject to Special Collection to be paid to said Insured Person Subject to Special Collection after a Person Under Obligation of Special Collection has completed said payment.

④A Person Under Obligation of Special Collection, in a case when said Insured Person Subject to Special Collection pertaining to an insurance premium that said Person Under Obligation of Special Collection should collect pursuant to the provisions of Article 135 has reasonable cause not to collect said Pension Payment Subject to Special Collection from said Person Under Obligation of Special Collection and in other cases as determined by Order of the Ministry of Health, Labour, and Welfare, will have no obligation to collect and pay the insurance premium amount that should be paid, after the month following the month that includes the day that said reasonable cause is first valid.

⑤In a case as prescribed in the preceding paragraph, a Person Under Obligation of Special Collection, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, must provide notification of the name of said Insured Person Subject to Special Collection that has become unable to receive said Pension Payment Subject to Special Collection or other person as prescribed in Order of the Ministry of Health, Labour, and Welfare, and of the result of an insurance premium collection pertaining to said Person Under Obligation of Special Collection and other necessary matters to the Municipality that said insurance premium amount pertaining to special collection is due to be paid.

⑥A Person Under Obligation of Special Collection, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, is to provide notice of the insurance premium amount divided by the number of payments that is to be collected pursuant to the provisions of paragraph (1) to an Insured Person Subject to Special Collection.

⑦A Person Under Obligation of Special Collection (limited to the Minister of Health, Labour and Welfare) is to have the Japan Pension Service conduct the affairs pertaining to the collection and payment pursuant to the provisions of paragraphs (1) and (4) (excluding said collection and payment).

⑧The 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.

⑨The provisions of Article 134, paragraph (7) to paragraph (13) apply mutatis mutandis to a notification pursuant to the provisions of paragraph (5), and the provisions of paragraphs (12) and (13) of the same Article apply mutatis mutandis to a notification by a Person Under Obligation of Special Collection (limited to the Minister of Health, Labour and Welfare) pursuant to the provisions of paragraph (6).

①A Municipality, in a case when an Insured Person Subject to Special Collection pertaining to said notification has lost status as an Insured Person after notification of an insurance premium amount divided by the number of payments to a Person Under Obligation of Special Collection pursuant to the provisions of Article 136, paragraph (1) or other cases as determined by Order of the Ministry of Health, Labour, and Welfare, must provide notification of said fact, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, to said Person Under Obligation of Special Collection and said Insured Person Subject to Special Collection.

②The provisions of Article 136, paragraph (4) to paragraph (8) apply mutatis mutandis to a notification to a Person Under Obligation of Special Collection pursuant to the provisions of the preceding paragraph. In this case, necessary technical replacement of the terms of these provisions shall be provided by a Cabinet Order.

③A Person Under Obligation of Special Collection, in a case when said Person received a notification pursuant to the provisions of paragraph (1), has no obligation to collect and pay an Insurance Premium Amount Subject to Special Collection after the date of said notification. In this case, a Person Under Obligation of Special Collection must provide notice of the result of an insurance premium collection pertaining to an Insured Person Subject to Special Collection pertaining to said notification and other necessary matters, immediately to the Municipality which issued said notification.

④The provisions of Article 134, paragraph (7) to paragraph (13) apply mutatis mutandis to a notification pursuant to the provisions of the preceding paragraph.

①A Municipality, in a case when an insurance premium has not been collected by the method of special collection as the result of a Primary Insured Person that is not receiving a Pension Payment Subject to Special Collection, etc., must collect the insurance premium amount equivalent to the amount that has become uncollected by the method of special collection, by a general collection on each due date, when there are due dates as set forth in Article 133 that will occur after the date that the insurance premium has become uncollected by the method of special collection, or collect said amount immediately when there is no other due date after the said date.

②In a case when the total amount of an insurance premium of a Primary Insured Person that was paid by a Person Under Obligation of Special Collection to said Municipality exceeds the amount of said insurance premium of said Primary Insured Person that should be collected by the method of special collection, (including a case there is no amount of said insurance premium to be collected by the method of special collection), a Municipality must refund the amount of said insurance premium pertaining to said payment in excess or collected in error (when said amount of said insurance premium pertaining to a payment in excess or in error is caused by the death of said Primary Insured Person, the amount is to be obtained by deducting the amount calculated pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare from the amount of said insurance premium pertaining to said payment in excess or in error; hereinafter referred to as "Amount Paid in Excess or in Error" in the following paragraph) to said Primary Insured Person.

③A Municipality, in a case when an Amount Paid in Excess or in Error should be refunded pursuant to the provisions of the preceding paragraph, when there is an unpaid amount of insurance premium pertaining to said Primary Insured Person or other levy pursuant to the provisions of this Act, notwithstanding the provisions of the same paragraph, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, may allocate said Amount Paid in Excess or in Error to said insurance premium.

①A Municipality, with regard to a Primary Insured Person that for whom was collected the amount of an insurance premium divided by the number of payments as prescribed in Article 136, paragraph (1) upon the payment of a Pension Payment Subject to Special Collection during the period from October 1 of the year that includes the first day of the year previous to said fiscal year until March 31 of the year following said fiscal year, when an Old Age, etc., Pension Benefit pertaining to said collection of said insurance premium amount divided by the number of payments will be paid during the period from the first day of said fiscal year until May 31 of the year that includes the said first day, is to collect the amount equivalent to said amount of said insurance premium divided by the number of payments, as the amount of insurance premium pertaining to said payment, by the method of special collection pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare.

②A Municipality, with regard to a Primary Insured Person as prescribed in the preceding paragraph, when an Old Age, etc., Pension Benefit as prescribed in the same paragraph is paid during the period from June 1 to September 30 of the year including the said first day of said fiscal year, is to collect as the insurance premium amount pertaining to each payment, the amount equivalent to the amount of said insurance premium pertaining to said Primary Insured Person divided by the number of payments as prescribed in the same paragraph (in a case of special circumstances in which it is determined inappropriate to pay said amount, the amount is to be the amount specified by said Municipality by taking into consideration the income status and other circumstances) pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, by the method of special collection.

③The provisions of Article 136 to the preceding Article (except for Article 136, paragraph (2)) apply mutatis mutandis to a special collection pursuant to the provisions of the preceding two paragraphs. In this case, the necessary technical replacement of the terms of these provisions is provided by a Cabinet Order.

④With regard to a special collection pursuant to the provisions of paragraph (1), it is to be deemed that there was a notification pursuant to the provisions of Article 136, as applied mutatis mutandis to the preceding paragraph, and with regard to a special collection pursuant to the provisions of paragraph (2), in a case when the notification pursuant to the provisions of the same Article as applied mutatis mutandis to the preceding paragraph is not issued by the due date, it is to be deemed that there was a notification, pursuant to the provisions of the same Article that prescribe that the amount equivalent to the amount of said insurance premium divided by the number of payments as prescribed in paragraph (2) is to be collected by the method of special collection as the insurance premium amount pertaining to each payment of an Old Age, etc., Pension Benefit as prescribed in paragraph (1).

①A Municipality, when an Insured Person Subject to Special Collection of Long-Term Care Insurance provided by said Municipality comes to correspond to an Insured Person to Whom the Domicile Exception Applies, is to provide notice of said fact immediately to said Person Under Obligation of Special Collection pertaining to said Insured Person Subject to Special Collection.

②The provisions of Article 136, paragraph (4) to paragraph (8) apply mutatis mutandis to a notification to a Person Under Obligation of Special Collection pursuant to the provisions of the preceding paragraph. In this case, the necessary technical replacement of the terms of these provisions is provided by a Cabinet Order.

In a case of issuance of the notification pursuant to the provisions of Article 134, paragraph (2) to paragraph (6), when a Municipality intends to collect an insurance premium by the method of special collection pursuant to the provisions of Article 135, paragraph (2) to paragraph (6), notification of the amount to be collected by said special collection, the obligation of payment of an insurance premium amount which is collected by the method of said special collection, and other procedures are determined by a Cabinet Order.

A Municipality, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, may reduce an insurance premium or suspend said collection for a person in special circumstances.