# 地方税法 / Local Tax Act — 第七百十八条の二 (Article 718-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-718-2. 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: 第七百十八条の二 (Article 718-2)（年金保険者の特別徴収義務） — address `art-718-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-718-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718-2 - 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. --- ### 第七百十八条の二（年金保険者の特別徴収義務） — Special Collection Obligation of Pension Insurers caption: machine translation, not official art-718-2 · https://japanlaw.org/en/local-tax-act/art-718-2 · https://japanlaw.org/l/325AC0000000226/art-718-2 **第一項** 市町村は、第七百六条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定により特別徴収の方法によつて国民健康保険税を徴収しようとする場合においては、当該特別徴収対象被保険者に係る老齢等年金給付の支払をする者（以下この節において「年金保険者」という。）を特別徴収義務者として当該国民健康保険税を徴収させなければならない。 art-718-2/par-1 · https://japanlaw.org/en/local-tax-act/art-718-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-2/par-1 Where a municipality is to collect national health insurance tax by special collection pursuant to the provisions of Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1), it must have the person who pays the old age, etc. pension benefit for the insured person subject to special collection concerned (hereinafter in this Section referred to as a "pension insurer") collect that national health insurance tax as the special collection agent. machine translation, not official **第二項** 市町村は、同一の特別徴収対象被保険者について老齢等年金給付が二以上ある場合においては、政令で定めるところにより、一の老齢等年金給付（以下この節において「特別徴収対象年金給付」という。）について国民健康保険税を徴収させるものとする。 art-718-2/par-2 · https://japanlaw.org/en/local-tax-act/art-718-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-2/par-2 Where there are two or more old age, etc. pension benefits for the same insured person subject to special collection, the municipality is to have national health insurance tax collected for one old age, etc. pension benefit (hereinafter in this Section referred to as a "pension benefit subject to special collection"), as provided by Cabinet Order. machine translation, not official --- ## Cites - art-718-2/par-1: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/en/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2 - art-718-2/par-1: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/en/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3 - art-718-2/par-1: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/en/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1 - art-718-2/par-1: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/en/local-tax-act/art-718-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-2 - art-718-2/par-1: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/en/local-tax-act/art-718-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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 - 地方税法 附則第四十五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-1 - 地方税法 附則第四十五条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-3 - 地方税法 附則第四十五条第七項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-7 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-172, 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