# 地方税法 / Local Tax Act — 第七百十八条の四 (Article 718-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-718-4. 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: 第七百十八条の四 (Article 718-4)（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） — address `art-718-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-718-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718-4 - 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. --- ### 第七百十八条の四（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） — Obligation to Remit National Health Insurance Tax Amounts Collected by the Method of Special Collection caption: machine translation, not official art-718-4 · https://japanlaw.org/ja/local-tax-act/art-718-4 · https://japanlaw.org/l/325AC0000000226/art-718-4 **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、同条第二項に規定する支払回数割保険税額を、総務省令で定めるところにより、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、これを当該市町村に納入する義務を負う。 art-718-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-718-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-4/par-1 When a pension insurer has received the notification under paragraph (1) of the preceding Article, it is obliged, as provided by Order of the Ministry of Internal Affairs and Communications, to collect the per-payment insurance tax amount prescribed in paragraph (2) of that Article at the time of making payment of pension benefits 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, and to remit it to the municipality concerned by the 10th day of the month following the month containing the day on which it was collected. machine translation, not official --- ## Cites - art-718-4/par-1: 前条第一項 → 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-718-4/par-1: 同条第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), 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 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 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 第七百二十四条第二項（水利地益税等の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-724/par-2 · https://japanlaw.org/l/325AC0000000226/art-724/par-2 - 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 --- ## 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