# 地方税法 / Local Tax Act — 第三百二十一条の七の四 (Article 321-7-4)

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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四 (Article 321-7-4)（年金保険者の特別徴収義務） — address `art-321-7-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-7-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-4
- 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四（年金保険者の特別徴収義務） — Special Collection Obligation of Pension Insurers
<sup>caption: machine translation, not official</sup>
<sup>art-321-7-4 · https://japanlaw.org/ja/local-tax-act/art-321-7-4 · https://japanlaw.org/l/325AC0000000226/art-321-7-4</sup>

    **第一項**  市町村は、第三百二十一条の七の二第一項の規定により特別徴収の方法によつて年金所得に係る特別徴収税額（同条第二項の規定により給与所得及び公的年金等に係る所得以外の所得に係る所得割額を特別徴収の方法によつて徴収する場合にあつては、当該所得割額を加算した額とする。以下この節において同じ。）を徴収しようとする場合においては、当該特別徴収対象年金所得者に係る年金保険者を特別徴収義務者として当該年金所得に係る特別徴収税額を徴収させなければならない。
    <sup>art-321-7-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-7-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-4/par-1</sup>
    If a municipality intends to collect the special collection tax amount on pension income by the method of special collection pursuant to Article 321-7-2, paragraph (1) (where the income levy amount on income other than salary income and income pertaining to public pension, etc. is collected by the method of special collection pursuant to paragraph (2) of that Article, the amount to which that income levy amount has been added; the same applies hereinafter in this Section), it must have the pension insurer pertaining to the pension income earner subject to special collection collect that special collection tax amount on pension income as a special collection agent.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、市町村は、同一の特別徴収対象年金所得者について老齢等年金給付が二以上あるときは、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。）について年金所得に係る特別徴収税額を徴収させるものとする。
    <sup>art-321-7-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-321-7-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-4/par-2</sup>
    In the case referred to in the preceding paragraph, if there are two or more old age, etc. pension benefits for the same pension income earner subject to special collection, the municipality is, in accordance with the provisions of Cabinet Order, to have the special collection tax amount on pension income collected from one old age, etc. pension benefit (hereinafter in this Section referred to as the "pension benefit subject to special collection").
    <sup>machine translation, not official</sup>

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## Cites
- art-321-7-4/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/ja/local-tax-act/art-321-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-1
- art-321-7-4/par-1: 同条第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-2
- art-321-7-4/par-2: 前項 → 地方税法 第三百二十一条の七の四第一項 (Article 321-7-4, paragraph (1)), art-321-7-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-4/par-1

## Cited by

9 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/ja/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7
- 地方税法 第三百十九条の二第一項（個人の市町村民税の普通徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-319-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-1
- 地方税法 第三百十九条の二第二項（個人の市町村民税の普通徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-319-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-2
- 地方税法 第三百二十一条の七の四第二項（年金保険者の特別徴収義務） — https://japanlaw.org/ja/local-tax-act/art-321-7-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-4/par-2
- 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/ja/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/ja/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十二第一項（政令への委任） — https://japanlaw.org/ja/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一項第一号（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/ja/local-tax-act/suppl-3251-226/art-5-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-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/ja/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-20261027T214204-115, 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