# 地方税法 / Local Tax Act — 第三百二十一条の七の三 (Article 321-7-3)

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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三 (Article 321-7-3)（年金保険者による市町村長に対する通知） — address `art-321-7-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-321-7-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-3
- 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三（年金保険者による市町村長に対する通知） — Notice by a Pension Insurer to the Mayor of the Municipality
<sup>caption: machine translation, not official</sup>
<sup>art-321-7-3 · https://japanlaw.org/en/local-tax-act/art-321-7-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-3</sup>

    **第一項**  当該年度の初日において年齢六十五歳以上の者であつて老齢等年金給付の支払を受けているものに対し当該老齢等年金給付の支払をする者（以下この条から第三百二十一条の七の十一までにおいて「年金保険者」という。）は、当該年度の初日の属する年の五月二十五日までに、当該年度の初日において当該老齢等年金給付の支払を受けている者の氏名、住所、性別、生年月日その他総務省令で定める事項、当該老齢等年金給付の種類及び年額並びに当該老齢等年金給付の支払を行う年金保険者の名称を、当該老齢等年金給付の支払を受けている者が当該年度の初日において住所を有する市町村の長に通知しなければならない。
    <sup>art-321-7-3/par-1 · https://japanlaw.org/en/local-tax-act/art-321-7-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-3/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-7-3/par-1: この条 → 地方税法 第三百二十一条の七の三 (Article 321-7-3), art-321-7-3 — https://japanlaw.org/en/local-tax-act/art-321-7-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-3
- art-321-7-3/par-1: 第三百二十一条の七の十一 → 地方税法 第三百二十一条の七の十一 (Article 321-7-11), art-321-7-11 — https://japanlaw.org/en/local-tax-act/art-321-7-11 · https://japanlaw.org/l/325AC0000000226/art-321-7-11

## Cited by

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

- 地方税法 第二百九十二条第一項第七号（市町村民税に関する用語の意義） — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7
- 地方税法 第三百二十一条の七の三第一項（年金保険者による市町村長に対する通知） — https://japanlaw.org/en/local-tax-act/art-321-7-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-3/par-1
- 地方税法 第三百二十一条の七の十一第一項（市町村長と年金保険者との間における通知の方法） — https://japanlaw.org/en/local-tax-act/art-321-7-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-11/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

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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-20261027T214204-115, 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