# 地方税法 / Local Tax Act — 第三百二十一条の七の十 (Article 321-7-10)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三百二十一条の七の十 (Article 321-7-10)（年金所得に係る特別徴収税額等の普通徴収税額への繰入れ） — address `art-321-7-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-321-7-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-10
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第三百二十一条の七の十（年金所得に係る特別徴収税額等の普通徴収税額への繰入れ） — Transfer of the Special Collection Tax Amount on Pension Income, etc. to the Ordinary Collection Tax Amount
<sup>caption: machine translation, not official</sup>
<sup>art-321-7-10 · https://japanlaw.org/en/local-tax-act/art-321-7-10 · https://japanlaw.org/l/325AC0000000226/art-321-7-10</sup>

    **第一項**  第三百二十一条の七の七第一項又は第三項（これらの規定を第三百二十一条の七の八第三項において読み替えて準用する場合を含む。）の規定により特別徴収の方法によつて徴収されないこととなつた金額に相当する税額は、その特別徴収の方法によつて徴収されないこととなつた日以後において到来する第三百二十条の納期がある場合にはそのそれぞれの納期において、その日以後に到来する同条の納期がない場合には直ちに、普通徴収の方法によつて徴収しなければならない。
    <sup>art-321-7-10/par-1 · https://japanlaw.org/en/local-tax-act/art-321-7-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-10/par-1</sup>
    The tax amount equivalent to the amount that has come not to be collected by the method of special collection pursuant to Article 321-7-7, paragraph (1) or (3) (including as applied mutatis mutandis with replacement of terms under Article 321-7-8, paragraph (3)) must be collected by the method of ordinary collection in each of the payment periods in Article 320 that arrive on or after the day on which it came not to be collected by the method of special collection, if there are such payment periods, or immediately if there is no payment period in that Article that arrives on or after that day.
    <sup>machine translation, not official</sup>

    **第二項**  第三百二十一条の七の七第三項（第三百二十一条の七の八第三項において読み替えて準用する場合を含む。）の規定により年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額を特別徴収の方法によつて徴収されないこととなつた特別徴収対象年金所得者について、既に特別徴収義務者から当該市町村に納入された年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額が当該特別徴収対象年金所得者から徴収すべき年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額を超える場合（徴収すべき年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額がない場合を含む。）には、当該過納又は誤納に係る税額は、第十七条の規定の例により当該特別徴収対象年金所得者に還付しなければならない。この場合において、当該特別徴収対象年金所得者の未納に係る地方団体の徴収金があるときは、当該還付すべき税額は、第十七条の二の二第一項第二号に規定する市町村徴収金関係過誤納金とみなして、同条第三項、第六項及び第七項の規定を適用することができるものとし、当該特別徴収義務者について第十七条から第十七条の二の二までの規定の適用はないものとする。
    <sup>art-321-7-10/par-2 · https://japanlaw.org/en/local-tax-act/art-321-7-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-10/par-2</sup>
    With respect to a pension income earner subject to special collection from whom the special collection tax amount on pension income or the provisional special collection tax amount on pension income has come not to be collected by the method of special collection pursuant to Article 321-7-7, paragraph (3) (including as applied mutatis mutandis with replacement of terms under Article 321-7-8, paragraph (3)), where the special collection tax amount on pension income or the provisional special collection tax amount on pension income already remitted to the municipality by the special collection agent exceeds the special collection tax amount on pension income or the provisional special collection tax amount on pension income to be collected from that pension income earner subject to special collection (including where there is no special collection tax amount on pension income or provisional special collection tax amount on pension income to be collected), the tax amount pertaining to that overpayment or payment by mistake must be refunded to that pension income earner subject to special collection in accordance with the rules of Article 17. In this case, where there are local government levies unpaid by that pension income earner subject to special collection, the tax amount to be refunded may be deemed to be an 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 Articles 17 through 17-2-2 do not apply to that special collection agent.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-7-10/par-1: 第三百二十一条の七の七第一項 → 地方税法 第三百二十一条の七の七第一項 (Article 321-7-7, paragraph (1)), art-321-7-7/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-1
- art-321-7-10/par-1: 第三項 → 地方税法 第三百二十一条の七の七第三項 (Article 321-7-7, paragraph (3)), art-321-7-7/par-3 — https://japanlaw.org/en/local-tax-act/art-321-7-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-3
- art-321-7-10/par-1: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/art-321-7-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-3
- art-321-7-10/par-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- art-321-7-10/par-2: 第三百二十一条の七の七第三項 → 地方税法 第三百二十一条の七の七第三項 (Article 321-7-7, paragraph (3)), art-321-7-7/par-3 — https://japanlaw.org/en/local-tax-act/art-321-7-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-3
- art-321-7-10/par-2: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/art-321-7-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-3
- art-321-7-10/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- art-321-7-10/par-2: 第十七条の二の二第一項第二号 → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-17-2-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1/item-2
- art-321-7-10/par-2: 同条第三項 → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/en/local-tax-act/art-17-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-3
- art-321-7-10/par-2: 第六項 → 地方税法 第十七条の二の二第六項 (Article 17-2-2, paragraph (6)), art-17-2-2/par-6 — https://japanlaw.org/en/local-tax-act/art-17-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-6
- art-321-7-10/par-2: 第七項 → 地方税法 第十七条の二の二第七項 (Article 17-2-2, paragraph (7)), art-17-2-2/par-7 — https://japanlaw.org/en/local-tax-act/art-17-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-7
- art-321-7-10/par-2: 第十七条から第十七条の二の二まで → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- art-321-7-10/par-2: 第十七条から第十七条の二の二まで → 地方税法 第十七条の二の二 (Article 17-2-2), art-17-2-2 — https://japanlaw.org/en/local-tax-act/art-17-2-2 · https://japanlaw.org/l/325AC0000000226/art-17-2-2

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 第三百二十一条の七の八第一項（年金所得に係る仮特別徴収税額等） — https://japanlaw.org/en/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1
- 地方税法 第三百二十一条の七の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-321-7-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-12/par-1
- 地方税法 附則第五条の十一第五項（令和六年度分の公的年金等に係る所得に係る個人の市町村民税の特別徴収に関する特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-5
- 地方税法 附則第八条第四項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-4
- 地方税法 附則第九条第七項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-7

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-146, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-146, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27