# 地方税法 / Local Tax Act — 第三百二十一条の七の九 (Article 321-7-9)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-321-7-9. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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九 (Article 321-7-9)（特別徴収対象年金所得者が市町村の区域外に転出した場合の取扱い） — address `art-321-7-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-321-7-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-9
- 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.

---

### 第三百二十一条の七の九（特別徴収対象年金所得者が市町村の区域外に転出した場合の取扱い） — Treatment Where a Pension Income Earner Subject to Special Collection Moves Out of the Area of a Municipality
<sup>caption: machine translation, not official</sup>
<sup>art-321-7-9 · https://japanlaw.org/en/local-tax-act/art-321-7-9 · https://japanlaw.org/l/325AC0000000226/art-321-7-9</sup>

    **第一項**  市町村は、特別徴収対象年金所得者が当該年度の初日において当該市町村の区域内に住所を有しない場合には、第三百二十一条の七の二の規定にかかわらず、当該特別徴収対象年金所得者の年金所得に係る特別徴収税額を特別徴収の方法によつて徴収しないものとする。
    <sup>art-321-7-9/par-1 · https://japanlaw.org/en/local-tax-act/art-321-7-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-9/par-1</sup>
    Where a pension income earner subject to special collection does not have a domicile within the area of the municipality on the first day of the relevant fiscal year, the municipality is not, notwithstanding Article 321-7-2, to collect the special collection tax amount on pension income of that pension income earner subject to special collection by the method of special collection.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、市町村は、同項の特別徴収対象年金所得者に対して課する個人の市町村民税のうち当該特別徴収対象年金所得者の前年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額から前条第一項の規定により特別徴収の方法によつて徴収された年金所得に係る仮特別徴収税額を控除した額を第三百二十条の納期のうち当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間に到来するものにおいて普通徴収の方法によつて徴収するものとする。
    <sup>art-321-7-9/par-2 · https://japanlaw.org/en/local-tax-act/art-321-7-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-9/par-2</sup>
    In the case referred to in the preceding paragraph, the municipality is to collect by the method of ordinary collection, in those of the payment periods in Article 320 that arrive during the period from October 1 of the year including the first day of the relevant fiscal year to March 31 of the following year, the amount obtained by deducting the provisional special collection tax amount on pension income collected by the method of special collection pursuant to paragraph (1) of the preceding Article from the total of the income levy amount and per capita levy amount pertaining to income pertaining to public pension, etc. of the previous year of the pension income earner subject to special collection referred to in the preceding paragraph, out of the individual municipal inhabitant tax imposed on that pension income earner subject to special collection.
    <sup>machine translation, not official</sup>

    **第三項**  市町村長は、当該年度の初日の属する年の末日までに前条第三項において読み替えて準用する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又は年金保険者に対する通知を行つた場合において、当該特別徴収対象年金所得者が当該年の翌年の一月一日において当該市町村の区域内に住所を有しないときは、前条第一項の規定による当該特別徴収対象年金所得者に係る当該年度の翌年度分の年金所得に係る仮特別徴収税額の特別徴収の方法による徴収を行わない旨を当該特別徴収対象年金所得者又は当該年金保険者に通知しなければならない。
    <sup>art-321-7-9/par-3 · https://japanlaw.org/en/local-tax-act/art-321-7-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-9/par-3</sup>
    Where the mayor of the municipality has given the notification to a pension income earner subject to special collection or a pension insurer under Article 321-7-5, paragraph (1) as applied mutatis mutandis with replacement of terms under paragraph (3) of the preceding Article by the last day of the year including the first day of the relevant fiscal year, and the pension income earner subject to special collection does not have a domicile within the area of the municipality on January 1 of the following year, the mayor must notify that pension income earner subject to special collection or that pension insurer that collection, by the method of special collection, of the provisional special collection tax amount on pension income for the fiscal year following the relevant fiscal year pertaining to that pension income earner subject to special collection under paragraph (1) of the preceding Article will not be carried out.
    <sup>machine translation, not official</sup>

---

## Cites
- art-321-7-9/par-1: 第三百二十一条の七の二 → 地方税法 第三百二十一条の七の二 (Article 321-7-2), art-321-7-2 — https://japanlaw.org/en/local-tax-act/art-321-7-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-2
- art-321-7-9/par-2: 前項 → 地方税法 第三百二十一条の七の九第一項 (Article 321-7-9, paragraph (1)), art-321-7-9/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-9/par-1
- art-321-7-9/par-2: 前条第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1
- art-321-7-9/par-2: 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-321-7-9/par-3: 前条第三項 → 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-321-7-9/par-3: 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-321-7-9/par-3: 前条第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1

## Cited by

8 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九第二項（特別徴収対象年金所得者が市町村の区域外に転出した場合の取扱い） — https://japanlaw.org/en/local-tax-act/art-321-7-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-9/par-2
- 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 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-1

---

## 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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27