# 地方税法 / Local Tax Act — 第七百十八条の五 (Article 718-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-718-5. 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: 第七百十八条の五 (Article 718-5)（被保険者資格喪失等の場合の通知等） — address `art-718-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-718-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718-5 - 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. --- ### 第七百十八条の五（被保険者資格喪失等の場合の通知等） — Notification in the Case of Loss of Insured Person Status, etc. caption: machine translation, not official art-718-5 · https://japanlaw.org/en/local-tax-act/art-718-5 · https://japanlaw.org/l/325AC0000000226/art-718-5 **第一項** 市町村は、第七百十八条の三第一項の規定により同条第二項に規定する支払回数割保険税額を年金保険者に通知した後に当該通知に係る特別徴収対象被保険者が被保険者である資格を喪失した場合その他総務省令で定める場合には、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被保険者に通知しなければならない。 art-718-5/par-1 · https://japanlaw.org/en/local-tax-act/art-718-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-5/par-1 In the case where, after a municipality has notified a pension insurer of the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) pursuant to the provisions of paragraph (1) of that Article, the insured person subject to special collection to whom the notification relates has lost insured person status, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the municipality must notify the pension insurer and the insured person subject to special collection concerned to that effect, as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 年金保険者が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降、第七百十八条の三第二項に規定する支払回数割保険税額を徴収して納入する義務を負わない。この場合において、年金保険者は、直ちに当該通知に係る特別徴収対象被保険者に係る国民健康保険税徴収の実績その他必要な事項を当該通知をした市町村に通知しなければならない。 art-718-5/par-2 · https://japanlaw.org/en/local-tax-act/art-718-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-5/par-2 In the case where a pension insurer has received the notification under the preceding paragraph, it is not obliged, on or after the day on which it received the notification, to collect and remit the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2). In this case, the pension insurer must immediately notify the municipality that gave the notification of the record of collection of national health insurance tax for the insured person subject to special collection to whom the notification relates and of other necessary matters. machine translation, not official --- ## Cites - art-718-5/par-1: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/en/local-tax-act/art-718-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-1 - art-718-5/par-1: 同条第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/en/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2 - art-718-5/par-2: 前項 → 地方税法 第七百十八条の五第一項 (Article 718-5, paragraph (1)), art-718-5/par-1 — https://japanlaw.org/en/local-tax-act/art-718-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-5/par-1 - art-718-5/par-2: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/en/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2 ## Cited by 10 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 第七百十八条の五第二項（被保険者資格喪失等の場合の通知等） — https://japanlaw.org/en/local-tax-act/art-718-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-5/par-2 - 地方税法 第七百十八条の六第一項（特別徴収の手続規定の準用） — https://japanlaw.org/en/local-tax-act/art-718-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-6/par-1 - 地方税法 第七百十八条の七第三項（既に特別徴収対象被保険者であつた者に係る仮徴収） — https://japanlaw.org/en/local-tax-act/art-718-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-3 - 地方税法 第七百十八条の七第五項（既に特別徴収対象被保険者であつた者に係る仮徴収） — https://japanlaw.org/en/local-tax-act/art-718-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-5 - 地方税法 第七百十八条の八第三項（新たに特別徴収対象被保険者となつた者に係る仮徴収） — https://japanlaw.org/en/local-tax-act/art-718-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-3 - 地方税法 第七百十八条の八第四項（新たに特別徴収対象被保険者となつた者に係る仮徴収） — https://japanlaw.org/en/local-tax-act/art-718-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-4 - 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 附則第四十五条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-4 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-216, 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