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

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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七 (Article 321-7-7)（年金所得に係る特別徴収税額の納入の義務を負わない場合等） — address `art-321-7-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-321-7-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-7
- 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七（年金所得に係る特別徴収税額の納入の義務を負わない場合等） — Cases Where There Is No Obligation to Remit the Special Collection Tax Amount on Pension Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-321-7-7 · https://japanlaw.org/en/local-tax-act/art-321-7-7 · https://japanlaw.org/l/325AC0000000226/art-321-7-7</sup>

    **第一項**  年金保険者は、第三百二十一条の七の二第一項の規定により徴収すべき年金所得に係る特別徴収税額に係る特別徴収対象年金所得者が当該年金保険者から特別徴収対象年金給付の支払を受けないこととなつた場合その他総務省令で定める場合には、その事由が発生した日の属する月の翌月以降徴収すべき年金所得に係る特別徴収税額は、これを徴収して納入する義務を負わない。
    <sup>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</sup>
    If 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.
    <sup>machine translation, not official</sup>

    **第二項**  市町村長は、第三百二十一条の七の五第一項の規定による特別徴収対象年金所得者への通知をした後に、当該通知に係る特別徴収対象年金所得者が特別徴収対象年金所得者に該当しないこととなつた場合には、総務省令で定めるところにより、その旨を当該年金保険者及び当該特別徴収対象年金所得者に通知しなければならない。
    <sup>art-321-7-7/par-2 · https://japanlaw.org/en/local-tax-act/art-321-7-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-2</sup>
    If, 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.
    <sup>machine translation, not official</sup>

    **第三項**  年金保険者は、前項の規定による通知を受けた場合には、その通知を受けた日以後、年金所得に係る特別徴収税額を徴収して納入する義務を負わない。
    <sup>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</sup>
    A 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.
    <sup>machine translation, not official</sup>

    **第四項**  第一項又は前項の場合においては、年金保険者は、総務省令で定めるところにより、当該特別徴収対象年金所得者の氏名、当該特別徴収対象年金所得者に係る年金所得に係る特別徴収税額の徴収の実績その他必要な事項を、特別徴収に係る納入金を納入すべき市町村の長に通知しなければならない。
    <sup>art-321-7-7/par-4 · https://japanlaw.org/en/local-tax-act/art-321-7-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-4</sup>
    In 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.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-7-7/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-1
- art-321-7-7/par-2: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-5/par-1
- art-321-7-7/par-3: 前項 → 地方税法 第三百二十一条の七の七第二項 (Article 321-7-7, paragraph (2)), art-321-7-7/par-2 — https://japanlaw.org/en/local-tax-act/art-321-7-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-2
- art-321-7-7/par-4: 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-321-7-7/par-4: 前項 → 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

## Cited by

11 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七第三項（年金所得に係る特別徴収税額の納入の義務を負わない場合等） — https://japanlaw.org/en/local-tax-act/art-321-7-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-3
- 地方税法 第三百二十一条の七の七第四項（年金所得に係る特別徴収税額の納入の義務を負わない場合等） — https://japanlaw.org/en/local-tax-act/art-321-7-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-4
- 地方税法 第三百二十一条の七の八第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-2
- 地方税法 第三百二十一条の七の八第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-3
- 地方税法 第三百二十一条の七の十第一項（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） — https://japanlaw.org/en/local-tax-act/art-321-7-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-10/par-1
- 地方税法 第三百二十一条の七の十第二項（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） — https://japanlaw.org/en/local-tax-act/art-321-7-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-10/par-2
- 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十一第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-11/par-2
- 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-20261027T214204-116, 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