# 地方税法 / Local Tax Act — 第七百六条の二 (Article 706-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-706-2. 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: 第七百六条の二 (Article 706-2)（国民健康保険税の徴収の特例） — address `art-706-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-706-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-706-2 - 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. --- ### 第七百六条の二（国民健康保険税の徴収の特例） — Special Provision on Collection of National Health Insurance Tax caption: machine translation, not official art-706-2 · https://japanlaw.org/ja/local-tax-act/art-706-2 · https://japanlaw.org/l/325AC0000000226/art-706-2 **第一項** 市町村は、国民健康保険税の所得割額の算定の基礎に用いる第七百三条の四第六項に規定する控除後の総所得金額及び山林所得金額の合計額が確定しないため当該年度分の国民健康保険税額を確定することができない場合においては、その確定する日までの間において到来する納期において普通徴収の方法によつて徴収すべき国民健康保険税に限り、国民健康保険税の納税義務者について、その者の前年度の国民健康保険税額を当該年度の納期の数で除して得た額又はその者の前年度の国民健康保険税の最後の納期の税額に相当する額の範囲内において、それぞれの納期に係る国民健康保険税を徴収することができる。ただし、当該徴収することができる額の総額は、前年度の国民健康保険税額の二分の一に相当する額を超えることができない。 art-706-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 Where a municipality cannot finalize the amount of national health insurance tax for the fiscal year concerned because the total of the gross income and the amount of timber income after the deduction prescribed in Article 703-4, paragraph (6), which is used as the basis for calculating the income levy amount of national health insurance tax, has not been finalized, it may, solely with respect to the national health insurance tax to be collected by ordinary collection in the payment periods that arrive up to the date of finalization, collect from a person liable for national health insurance tax the tax for each payment period within the limit of the amount obtained by dividing that person's amount of national health insurance tax for the previous fiscal year by the number of payment periods of the fiscal year concerned, or of the amount equivalent to the tax amount for the last payment period of that person's national health insurance tax for the previous fiscal year; provided, however, that the total of the amounts that may be so collected may not exceed the amount equivalent to one half of the amount of national health insurance tax for the previous fiscal year. machine translation, not official **第二項** 市町村は、前項の規定によつて国民健康保険税を賦課した場合において、当該国民健康保険税額が当該年度分の国民健康保険税額に満たないこととなるときは、当該年度分の国民健康保険税額が確定した日以後の納期においてその不足税額を徴収し、既に徴収した国民健康保険税額が当該年度分の国民健康保険税額を超えることとなるときは、第十七条又は第十七条の二の規定の例によつて、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。 art-706-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-706-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-2 Where a municipality has imposed national health insurance tax under the provisions of the preceding paragraph, if that amount of national health insurance tax comes to be less than the amount of national health insurance tax for the fiscal year concerned, it must collect the shortfall in the payment periods on or after the day on which the amount of national health insurance tax for the fiscal year concerned is finalized, and if the amount of national health insurance tax already collected comes to exceed the amount of national health insurance tax for the fiscal year concerned, it must refund the overpaid amount, or appropriate it to the local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2. machine translation, not official --- ## Cites - art-706-2/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-706-2/par-2: 前項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 - art-706-2/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - art-706-2/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 地方税法 第十七条の二の二第一項（還付金等の充当等の特例） — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1 - 地方税法 第七百六条の二第二項（国民健康保険税の徴収の特例） — https://japanlaw.org/ja/local-tax-act/art-706-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-2 - 地方税法 第七百六条の三第一項（徴収の特例に係る国民健康保険税額の修正の申出等） — https://japanlaw.org/ja/local-tax-act/art-706-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-1 - 地方税法 第七百六条の三第二項（徴収の特例に係る国民健康保険税額の修正の申出等） — https://japanlaw.org/ja/local-tax-act/art-706-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-2 - 地方税法 第七百二十八条第六項（水利地益税等に係る滞納処分） — https://japanlaw.org/ja/local-tax-act/art-728/par-6 · https://japanlaw.org/l/325AC0000000226/art-728/par-6 - 地方税法 附則第三十五条の六第一項（上場株式等に係る配当所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-6/par-1 - 地方税法 附則第三十五条の七第一項（土地の譲渡等に係る事業所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-7/par-1 - 地方税法 附則第三十六条第一項（長期譲渡所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-1 - 地方税法 附則第三十六条第二項（長期譲渡所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-2 - 地方税法 附則第三十七条第一項（一般株式等に係る譲渡所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37/par-1 - 地方税法 附則第三十七条の二第一項（上場株式等に係る譲渡所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2/par-1 - 地方税法 附則第三十七条の三第一項（先物取引に係る雑所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-3/par-1 - 地方税法 附則第五十条第一項（国民健康保険税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-50/par-1 - 地方税法 附則第二十二条第一項（国民健康保険税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-22/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, 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