# 地方税法 / Local Tax Act — 第七百六条 (Article 706)

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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: 第七百六条 (Article 706)（水利地益税等の徴収の方法） — address `art-706`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-706
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-706
- 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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### 第七百六条（水利地益税等の徴収の方法） — Method of Collecting Water Utilization and Land Benefit Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-706 · https://japanlaw.org/ja/local-tax-act/art-706 · https://japanlaw.org/l/325AC0000000226/art-706</sup>

  **第一項**  水利地益税、共同施設税、宅地開発税及び国民健康保険税（以下「水利地益税等」という。）の徴収については、徴収の便宜に従い、当該地方団体の条例で定めるところにより、普通徴収又は特別徴収の方法によらなければならない。
  <sup>art-706/par-1 · https://japanlaw.org/ja/local-tax-act/art-706/par-1 · https://japanlaw.org/l/325AC0000000226/art-706/par-1</sup>
  Water utilization and land benefit tax, joint facility tax, residential land development tax and national health insurance tax (hereinafter referred to as "water utilization and land benefit tax, etc.") must be collected by ordinary collection or special collection, as is convenient for collection, as provided by Prefectural or Municipal Ordinance of the local government concerned.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定にかかわらず、市町村は、当該年度の初日において、当該市町村の国民健康保険税の納税義務者が老齢等年金給付（国民年金法による老齢基礎年金その他の同法又は厚生年金保険法による老齢、障害又は死亡を支給事由とする年金たる給付であつて政令で定めるもの及びこれらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であつて政令で定めるものをいう。以下この節において同じ。）の支払を受けている年齢六十五歳以上の被保険者である世帯主（災害その他の特別の事情があることにより、特別徴収の方法によつて国民健康保険税を徴収することが著しく困難であると認めるものその他政令で定めるものを除く。以下この節において「特別徴収対象被保険者」という。）である場合には、当該世帯主に対して課する国民健康保険税を特別徴収の方法によつて徴収するものとする。ただし、特別徴収対象被保険者が少ないことその他の特別の事情があることにより、特別徴収を行うことが適当でないと認められる市町村においては、この限りでない。
  <sup>art-706/par-2 · https://japanlaw.org/ja/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2</sup>
  Notwithstanding the provisions of the preceding paragraph, where, on the first day of the fiscal year concerned, a person liable for national health insurance tax of the municipality is a householder who is an insured person aged 65 or over receiving payment of an old age, etc. pension benefit (meaning the old-age basic pension under the National Pension Act and other pension benefits specified by Cabinet Order for which old age, disability or death is the ground for payment under that Act or the Employees' Pension Insurance Act, and pension benefits similar to these specified by Cabinet Order for which old age or retirement, disability or death is the ground for payment; the same applies hereinafter in this Section) (excluding a person found to be one for whom collection of national health insurance tax by special collection is extremely difficult due to a disaster or other special circumstances, and others specified by Cabinet Order; hereinafter in this Section referred to as an "insured person subject to special collection"), the municipality is to collect the national health insurance tax imposed on that householder by special collection; provided, however, that this does not apply in a municipality in which it is found inappropriate to carry out special collection due to special circumstances such as there being few insured persons subject to special collection.
  <sup>machine translation, not official</sup>

  **第三項**  市町村（前項ただし書に規定する市町村を除く。以下この項及び第七百十八条の二から第七百十八条の十までにおいて同じ。）は、当該年度の初日の属する年の四月二日から八月一日までの間に、当該市町村の国民健康保険税の納税義務者が特別徴収対象被保険者となつた場合には、当該特別徴収対象被保険者に対して課する国民健康保険税を、特別徴収の方法によつて徴収することができる。
  <sup>art-706/par-3 · https://japanlaw.org/ja/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3</sup>
  Where, between April 2 and August 1 of the year containing the first day of the fiscal year concerned, a person liable for national health insurance tax of the municipality (excluding a municipality prescribed in the proviso to the preceding paragraph; the same applies hereinafter in this paragraph and in Articles 718-2 to 718-10) has become an insured person subject to special collection, the municipality may collect the national health insurance tax imposed on that insured person subject to special collection by special collection.
  <sup>machine translation, not official</sup>

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## Cites
- art-706/par-2: 前項 → 地方税法 第七百六条第一項 (Article 706, paragraph (1)), art-706/par-1 — https://japanlaw.org/ja/local-tax-act/art-706/par-1 · https://japanlaw.org/l/325AC0000000226/art-706/par-1
- art-706/par-3: 前項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2
- art-706/par-3: この項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の十 (Article 718-10), art-718-10 — https://japanlaw.org/ja/local-tax-act/art-718-10 · https://japanlaw.org/l/325AC0000000226/art-718-10
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の二 (Article 718-2), art-718-2 — https://japanlaw.org/ja/local-tax-act/art-718-2 · https://japanlaw.org/l/325AC0000000226/art-718-2
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/ja/local-tax-act/art-718-3 · https://japanlaw.org/l/325AC0000000226/art-718-3
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/art-718-4 · https://japanlaw.org/l/325AC0000000226/art-718-4
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/ja/local-tax-act/art-718-5 · https://japanlaw.org/l/325AC0000000226/art-718-5
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/art-718-6 · https://japanlaw.org/l/325AC0000000226/art-718-6
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の七 (Article 718-7), art-718-7 — https://japanlaw.org/ja/local-tax-act/art-718-7 · https://japanlaw.org/l/325AC0000000226/art-718-7
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の八 (Article 718-8), art-718-8 — https://japanlaw.org/ja/local-tax-act/art-718-8 · https://japanlaw.org/l/325AC0000000226/art-718-8
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の九 (Article 718-9), art-718-9 — https://japanlaw.org/ja/local-tax-act/art-718-9 · https://japanlaw.org/l/325AC0000000226/art-718-9

## Cited by

18 provisions cite this one. No official source publishes this direction.

- 地方税法 第十四条の九第二項第六号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/ja/local-tax-act/art-14-9/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-6
- 地方税法 第七百五条第一項（水利地益税等の賦課期日及び納期） — https://japanlaw.org/ja/local-tax-act/art-705/par-1 · https://japanlaw.org/l/325AC0000000226/art-705/par-1
- 地方税法 第七百六条第二項（水利地益税等の徴収の方法） — https://japanlaw.org/ja/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2
- 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/ja/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3
- 地方税法 第七百十八条第一項（水利地益税等の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-718/par-1 · https://japanlaw.org/l/325AC0000000226/art-718/par-1
- 地方税法 第七百十八条の二第一項（年金保険者の特別徴収義務） — https://japanlaw.org/ja/local-tax-act/art-718-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-2/par-1
- 地方税法 第七百十八条の三第一項（特別徴収税額の通知等） — https://japanlaw.org/ja/local-tax-act/art-718-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-1
- 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/ja/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一項（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/ja/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1
- 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/ja/local-tax-act/art-718-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-5
- 地方税法 第七百十八条の七第六項（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/ja/local-tax-act/art-718-7/par-6 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-6
- 地方税法 第七百十八条の八第一項第一号（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/ja/local-tax-act/art-718-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-1/item-1
- 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/ja/local-tax-act/art-718-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-4
- 地方税法 第七百十八条の八第五項（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/ja/local-tax-act/art-718-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-5
- 地方税法 第七百十八条の九第一項（特別徴収対象年金給付の支払を受けなくなつた場合の取扱い） — https://japanlaw.org/ja/local-tax-act/art-718-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-9/par-1
- 地方税法 附則第四十五条第一項 — https://japanlaw.org/ja/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 附則第四十五条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-83/art-45/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-4
- 地方税法 附則第四十五条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-83/art-45/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-5

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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-20261027T214204-170, 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