# 地方税法 / Local Tax Act — 第七百三条の五の二 (Article 703-5-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-703-5-2. 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: 第七百三条の五の二 (Article 703-5-2)（特例対象被保険者等に係る国民健康保険税の課税の特例） — address `art-703-5-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-703-5-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-703-5-2 - 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. --- ### 第七百三条の五の二（特例対象被保険者等に係る国民健康保険税の課税の特例） — Special Provision on Imposition of National Health Insurance Tax on Special-Treatment Insured Persons, Etc. caption: machine translation, not official art-703-5-2 · https://japanlaw.org/ja/local-tax-act/art-703-5-2 · https://japanlaw.org/l/325AC0000000226/art-703-5-2 **第一項** 国民健康保険税の納税義務者又はその世帯に属する被保険者若しくは特定同一世帯所属者が特例対象被保険者等である場合における第七百三条の四第六項及び前条第一項の規定の適用については、第七百三条の四第六項中「規定する総所得金額」とあるのは「規定する総所得金額（第七百三条の五の二第二項に規定する特例対象被保険者等の総所得金額に給与所得が含まれている場合には、当該給与所得については、所得税法第二十八条第二項の規定により計算した金額の百分の三十に相当する金額によるものとする。次項において同じ。）」と、「同条第二項」とあるのは「第三百十四条の二第二項」と、前条第一項中「総所得金額（」とあるのは「総所得金額（次条第二項に規定する特例対象被保険者等の総所得金額に給与所得が含まれている場合には、当該給与所得については、所得税法第二十八条第二項の規定により計算した金額の百分の三十に相当する金額によるものとし、」と、「所得税法」とあるのは「同法」とする。 art-703-5-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-1 In applying Article 703-4, paragraph (6) and paragraph (1) of the preceding Article where a person liable for national health insurance tax, or an insured person or specified same-household member belonging to that person's household, is a special-treatment insured person, etc., the phrase "prescribed in Article 314-2, paragraph (1)" in Article 703-4, paragraph (6) is deemed to be replaced with "prescribed in Article 314-2, paragraph (1) (where salary income is included in the gross income of a special-treatment insured person, etc. prescribed in Article 703-5-2, paragraph (2), that salary income is to be the amount equivalent to 30 percent of the amount calculated under Article 28, paragraph (2) of the Income Tax Act; the same applies in the following paragraph)", the phrase "paragraph (2) of that Article" with "Article 314-2, paragraph (2)", and in paragraph (1) of the preceding Article, the phrase "Article 314-2, paragraph (1) (" is deemed to be replaced with "Article 314-2, paragraph (1) (where salary income is included in the gross income of a special-treatment insured person, etc. prescribed in paragraph (2) of the following Article, that salary income is to be the amount equivalent to 30 percent of the amount calculated under Article 28, paragraph (2) of the Income Tax Act, and", and the phrase "Income Tax Act" with "that Act". machine translation, not official **第二項** 前項に規定する特例対象被保険者等とは、被保険者又は特定同一世帯所属者のうち次の各号のいずれかに該当する者（これらの者の雇用保険法第十四条第二項第一号に規定する受給資格（以下この項において「受給資格」という。）に係る同法第四条第二項に規定する離職の日の翌日の属する年度の翌年度の末日までの間にある者に限る。）をいう。 art-703-5-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-2 A special-treatment insured person, etc. prescribed in the preceding paragraph means a person falling under any of the following items among insured persons or specified same-household members (limited to those in the period until the last day of the fiscal year following the fiscal year containing the day following the date of separation from employment prescribed in Article 4, paragraph (2) of the Employment Insurance Act relating to their qualification prescribed in Article 14, paragraph (2), item (i) of that Act (hereinafter in this paragraph referred to as "recipient qualification")). machine translation, not official **一** 雇用保険法第二十三条第二項に規定する特定受給資格者 art-703-5-2/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-2/item-1 A specified qualified recipient prescribed in Article 23, paragraph (2) of the Employment Insurance Act; machine translation, not official **二** 雇用保険法第十三条第三項に規定する特定理由離職者であつて受給資格を有するもの art-703-5-2/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-2/item-2 A person who left employment for a specified reason as prescribed in Article 13, paragraph (3) of the Employment Insurance Act and who has recipient qualification. machine translation, not official --- ## Cites - art-703-5-2/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 - art-703-5-2/par-1: 前条第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-703-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-1 - art-703-5-2/par-1: 第七百三条の五の二第二項 → 地方税法 第七百三条の五の二第二項 (Article 703-5-2, paragraph (2)), art-703-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-2 - art-703-5-2/par-1: 所得税法第二十八条第二項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-2 - art-703-5-2/par-1: 次項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-7 - art-703-5-2/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-2 - art-703-5-2/par-2: 前項 → 地方税法 第七百三条の五の二第一項 (Article 703-5-2, paragraph (1)), art-703-5-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-1 - art-703-5-2/par-2: 雇用保険法第十四条第二項第一号 → 雇用保険法 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — https://japanlaw.org/ja/employment-insurance-act/art-14/par-2/item-1 · https://japanlaw.org/l/349AC0000000116/art-14/par-2/item-1 - art-703-5-2/par-2: この項 → 地方税法 第七百三条の五の二第二項 (Article 703-5-2, paragraph (2)), art-703-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-2 - art-703-5-2/par-2: 同法第四条第二項 → 雇用保険法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/employment-insurance-act/art-4/par-2 · https://japanlaw.org/l/349AC0000000116/art-4/par-2 - art-703-5-2/par-2/item-1: 雇用保険法第二十三条第二項 → 雇用保険法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/employment-insurance-act/art-23/par-2 · https://japanlaw.org/l/349AC0000000116/art-23/par-2 - art-703-5-2/par-2/item-2: 雇用保険法第十三条第三項 → 雇用保険法 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — https://japanlaw.org/ja/employment-insurance-act/art-13/par-3 · https://japanlaw.org/l/349AC0000000116/art-13/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三条の五の二第一項（特例対象被保険者等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-1 - 地方税法 第七百三条の五の二第二項（特例対象被保険者等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-2 - 地方税法 附則第九条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-66/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-9/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-20261027T214204-170, 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