# 地方税法 / Local Tax Act — 第七百十八条の三 (Article 718-3)

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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: 第七百十八条の三 (Article 718-3)（特別徴収税額の通知等） — address `art-718-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-718-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718-3
- 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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### 第七百十八条の三（特別徴収税額の通知等） — Notification of Special Collection Tax Amounts, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-718-3 · https://japanlaw.org/ja/local-tax-act/art-718-3 · https://japanlaw.org/l/325AC0000000226/art-718-3</sup>

  **第一項**  市町村は、第七百六条第二項の規定により特別徴収の方法によつて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徴収しようとする場合においては、当該国民健康保険税を特別徴収の方法によつて徴収する旨、当該特別徴収対象被保険者に係る支払回数割保険税額その他総務省令で定める事項を、当該年金保険者に対しては当該年度の初日の属する年の七月三十一日（政令で定める年金保険者については、政令で定める日）までに、当該特別徴収対象被保険者に対しては当該年の九月三十日までに通知しなければならない。
  <sup>art-718-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-718-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-1</sup>
  In the case where a municipality intends to collect, by the method of special collection, national health insurance tax imposed on an insured person subject to special collection pursuant to the provisions of Article 706, paragraph (2), it must notify the pension insurer concerned, by July 31 of the year containing the first day of the fiscal year concerned (for a pension insurer specified by Cabinet Order, by the date specified by Cabinet Order), and the insured person subject to special collection concerned, by September 30 of that year, to the effect that the national health insurance tax is to be collected by the method of special collection, of the per-payment insurance tax amount for that insured person subject to special collection, and of other matters specified by Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

  **第二項**  前項の支払回数割保険税額は、総務省令で定めるところにより、当該特別徴収対象被保険者につき、特別徴収の方法によつて徴収する国民健康保険税額（当該特別徴収対象被保険者に対して課する当該年度分の国民健康保険税額から普通徴収の方法によつて徴収される額を控除して得た額とする。第七百十八条の九第一項及び第七百十八条の十第二項において「特別徴収対象保険税額」という。）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ける当該特別徴収対象被保険者に係る特別徴収対象年金給付の支払の回数で除して得た額とする。
  <sup>art-718-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2</sup>
  The per-payment insurance tax amount referred to in the preceding paragraph is, as provided by Order of the Ministry of Internal Affairs and Communications, the amount obtained by dividing the amount of national health insurance tax to be collected by the method of special collection from the insured person subject to special collection concerned (being the amount obtained by deducting the amount to be collected by the method of ordinary collection from the amount of national health insurance tax for the fiscal year concerned imposed on that insured person subject to special collection; referred to as the "insurance tax amount subject to special collection" in Article 718-9, paragraph (1) and Article 718-10, paragraph (2)) by the number of payments of pension benefits subject to special collection to that insured person subject to special collection during the period, in the year containing the first day of the fiscal year concerned, from October 1 to March 31 of the following year.
  <sup>machine translation, not official</sup>

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## Cites
- art-718-3/par-1: 第七百六条第二項 → 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-718-3/par-2: 前項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-1
- art-718-3/par-2: 第七百十八条の九第一項 → 地方税法 第七百十八条の九第一項 (Article 718-9, paragraph (1)), art-718-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-9/par-1
- art-718-3/par-2: 第七百十八条の十第二項 → 地方税法 第七百十八条の十第二項 (Article 718-10, paragraph (2)), art-718-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-718-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-10/par-2

## Cited by

19 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 第七百十八条の三第二項（特別徴収税額の通知等） — https://japanlaw.org/ja/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2
- 地方税法 第七百十八条の四第一項（特別徴収の方法によつて徴収した国民健康保険税額の納入の義務） — https://japanlaw.org/ja/local-tax-act/art-718-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-4/par-1
- 地方税法 第七百十八条の五第一項（被保険者資格喪失等の場合の通知等） — https://japanlaw.org/ja/local-tax-act/art-718-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-5/par-1
- 地方税法 第七百十八条の五第二項（被保険者資格喪失等の場合の通知等） — https://japanlaw.org/ja/local-tax-act/art-718-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-5/par-2
- 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三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-3
- 地方税法 第七百十八条の七第四項（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-4 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-4
- 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三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-3
- 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 第七百十八条の十一第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-718-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-11/par-1
- 地方税法 附則第四十五条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-83/art-45/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-3
- 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-20261027T202151-216, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-216, 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