# 地方税法 / Local Tax Act — 第七百十八条の十 (Article 718-10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-718-10. 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: 第七百十八条の十 (Article 718-10)（普通徴収国民健康保険税額への繰入れ） — address `art-718-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-718-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718-10 - 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. --- ### 第七百十八条の十（普通徴収国民健康保険税額への繰入れ） — Transfer into the National Health Insurance Tax Amount Subject to Ordinary Collection caption: machine translation, not official art-718-10 · https://japanlaw.org/en/local-tax-act/art-718-10 · https://japanlaw.org/l/325AC0000000226/art-718-10 **第一項** 市町村は、特別徴収対象被保険者が特別徴収対象年金給付の支払を受けなくなつたこと等により国民健康保険税を特別徴収の方法によつて徴収されないこととなつた場合においては、特別徴収の方法によつて徴収されないこととなつた額に相当する国民健康保険税額を、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七百五条第一項の納期がある場合において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項の納期がない場合においては直ちに、普通徴収の方法によつて徴収しなければならない。 art-718-10/par-1 · https://japanlaw.org/en/local-tax-act/art-718-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-10/par-1 Where national health insurance tax comes not to be collected from an insured person subject to special collection by special collection because the person has ceased to receive payment of the pension benefit subject to special collection or for other reasons, the municipality must collect, by ordinary collection, the amount of national health insurance tax equivalent to the amount that has come not to be collected by special collection, in each payment period under Article 705, paragraph (1) that arrives on or after the day on which it came not to be collected by special collection if there is such a payment period, and immediately if there is no payment period under that paragraph that arrives on or after that day. machine translation, not official **第二項** 市町村は、特別徴収対象被保険者について、既に年金保険者から納入された特別徴収対象保険税額が当該特別徴収対象被保険者から徴収すべき特別徴収対象保険税額を超える場合（徴収すべき特別徴収対象保険税額がない場合を含む。）においては、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つて当該特別徴収対象被保険者に還付しなければならない。ただし、当該特別徴収対象被保険者の未納に係る地方団体の徴収金がある場合においては、第十七条の二の規定の例によつてこれに充当することができる。この場合においては、当該年金保険者について第十七条及び第十七条の二の規定の適用はないものとする。 art-718-10/par-2 · https://japanlaw.org/en/local-tax-act/art-718-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-10/par-2 Where, for an insured person subject to special collection, the insurance tax amount subject to special collection already remitted by the pension insurer exceeds the insurance tax amount subject to special collection to be collected from that insured person (including where there is no insurance tax amount subject to special collection to be collected), the municipality must refund the tax amount relating to the overpayment or payment by mistake to that insured person in accordance with the rules of Article 17; provided, however, that where there are local government levies unpaid by that insured person subject to special collection, it may appropriate the amount to them in accordance with the rules of Article 17-2. In this case, the provisions of Articles 17 and 17-2 do not apply to the pension insurer concerned. machine translation, not official --- ## Cites - art-718-10/par-1: 第七百五条第一項 → 地方税法 第七百五条第一項 (Article 705, paragraph (1)), art-705/par-1 — https://japanlaw.org/en/local-tax-act/art-705/par-1 · https://japanlaw.org/l/325AC0000000226/art-705/par-1 - art-718-10/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-718-10/par-2: 第十七条の二 → 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第十七条の二の二第一項（還付金等の充当等の特例） — https://japanlaw.org/en/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1 - 地方税法 第七百六条第三項（水利地益税等の徴収の方法） — https://japanlaw.org/en/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3 - 地方税法 第七百十八条の三第二項（特別徴収税額の通知等） — https://japanlaw.org/en/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2 - 地方税法 第七百十八条の十一第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-718-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-11/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-20261027T202151-216, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-172, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, 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