# 地方税法 / Local Tax Act — 第三百二十一条の七の六 (Article 321-7-6)

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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六 (Article 321-7-6)（年金所得に係る特別徴収税額の納入の義務） — address `art-321-7-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-7-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-6
- 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六（年金所得に係る特別徴収税額の納入の義務） — Obligation to Remit the Special Collection Tax Amount on Pension Income
<sup>caption: machine translation, not official</sup>
<sup>art-321-7-6 · https://japanlaw.org/ja/local-tax-act/art-321-7-6 · https://japanlaw.org/l/325AC0000000226/art-321-7-6</sup>

    **第一項**  年金保険者は、前条第一項の規定による通知を受けた場合においては、当該通知に係る支払回数割特別徴収税額を、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おいて特別徴収対象年金給付の支払をする際徴収し、その徴収した日の属する月の翌月の十日までに、当該市町村に納入する義務を負う。
    <sup>art-321-7-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-7-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-6/par-1</sup>
    A pension insurer that has received notice under paragraph (1) of the preceding Article is obliged to collect the per-payment special collection tax amount pertaining to that notice when paying the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year, and to remit it to the municipality concerned by the 10th of the month following the month containing the day of collection.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-7-6/par-1: 前条第一項 → 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/ja/local-tax-act/art-321-7-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-5/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/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 第三百二十四条第三項（市町村民税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-324/par-3 · https://japanlaw.org/l/325AC0000000226/art-324/par-3
- 地方税法 第三百二十六条第一項（納期限後に納付し、又は納入する市町村民税に係る延滞金） — https://japanlaw.org/ja/local-tax-act/art-326/par-1 · https://japanlaw.org/l/325AC0000000226/art-326/par-1
- 地方税法 第三百二十六条第一項第一号（納期限後に納付し、又は納入する市町村民税に係る延滞金） — https://japanlaw.org/ja/local-tax-act/art-326/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-326/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