# 地方税法 / Local Tax Act — 第七百十八条の七 (Article 718-7)

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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: 第七百十八条の七 (Article 718-7)（既に特別徴収対象被保険者であつた者に係る仮徴収） — address `art-718-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-718-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718-7
- 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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### 第七百十八条の七（既に特別徴収対象被保険者であつた者に係る仮徴収） — Provisional Collection for Persons Who Were Already Insured Persons Subject to Special Collection
<sup>caption: machine translation, not official</sup>
<sup>art-718-7 · https://japanlaw.org/ja/local-tax-act/art-718-7 · https://japanlaw.org/l/325AC0000000226/art-718-7</sup>

  **第一項**  市町村は、当該年度の初日の属する年の前年の十月一日からその翌年の三月三十一日までの間における特別徴収対象年金給付の支払の際、第七百六条第二項及び第三項の規定により第七百十八条の三第二項（前条において準用する場合を含む。）に規定する支払回数割保険税額を徴収されていた特別徴収対象被保険者について、当該支払回数割保険税額の徴収に係る特別徴収対象年金給付が当該年度の初日からその日の属する年の九月三十日までの間において支払われる場合においては、その支払に係る国民健康保険税額として、当該支払回数割保険税額に相当する額を、総務省令で定めるところにより、特別徴収の方法によつて徴収するものとする。
  <sup>art-718-7/par-1 · https://japanlaw.org/ja/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1</sup>
  With regard to an insured person subject to special collection from whom the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article) was collected pursuant to the provisions of Article 706, paragraphs (2) and (3) at the time of payment of pension benefits subject to special collection during the period from October 1 of the year preceding the year containing the first day of the fiscal year concerned to March 31 of the following year, in the case where the pension benefits subject to special collection relating to the collection of that per-payment insurance tax amount are paid during the period from the first day of the fiscal year to September 30 of the year containing that day, the municipality is to collect, as the national health insurance tax amount relating to that payment, an amount equivalent to that per-payment insurance tax amount, by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

  **第二項**  市町村は、前項に規定する特別徴収対象被保険者について、当該年度の初日の属する年の六月一日から九月三十日までの間において、同項に規定する支払回数割保険税額に相当する額を徴収することが適当でないと認められる特別な事情がある場合においては、同項の規定にかかわらず、それぞれの支払に係る国民健康保険税額として、所得の状況その他の事情を勘案して市町村が定める額を、総務省令で定めるところにより、特別徴収の方法によつて徴収することができる。
  <sup>art-718-7/par-2 · https://japanlaw.org/ja/local-tax-act/art-718-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-2</sup>
  In the case where there are special circumstances in which it is found inappropriate to collect, from the insured person subject to special collection prescribed in the preceding paragraph, an amount equivalent to the per-payment insurance tax amount prescribed in that paragraph during the period from June 1 to September 30 of the year containing the first day of the fiscal year, the municipality may, notwithstanding the provisions of that paragraph, collect, as the national health insurance tax amount relating to each payment, an amount determined by the municipality in consideration of the state of income and other circumstances, by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

  **第三項**  第七百十八条の三第一項、第七百十八条の四及び第七百十八条の五の規定は、前二項の規定による特別徴収についてそれぞれ準用する。この場合における読替えは次の表のとおりとするほか、これらの規定に関し必要な技術的読替えは、政令で定める。
読み替える規定	読み替えられる字句	読み替える字句（第一項の規定による特別徴収に係る場合）	読み替える字句（第二項の規定による特別徴収に係る場合）
第七百十八条の三第一項	七月三十一日	一月三十一日	四月三十日
九月三十日	三月三十一日	五月三十一日
第七百十八条の四	十月一日から翌年の三月三十一日まで	四月一日から九月三十日まで	六月一日から九月三十日まで
  <sup>art-718-7/par-3 · https://japanlaw.org/ja/local-tax-act/art-718-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-3</sup>
  The provisions of Article 718-3, paragraph (1), Article 718-4 and Article 718-5 apply mutatis mutandis to special collection under the provisions of the preceding two paragraphs, respectively. In this case, the terms are to be replaced as set out in the following table, and in addition, the technical replacements of terms necessary for these provisions are specified by Cabinet Order.
Provisions in which terms are replaced	Words to be replaced	Replacing words (in the case of special collection under the provisions of paragraph (1))	Replacing words (in the case of special collection under the provisions of paragraph (2))
Article 718-3, paragraph (1)	July 31	January 31	April 30
September 30	March 31	May 31
Article 718-4	from October 1 to March 31 of the following year	from April 1 to September 30	from June 1 to September 30
  <sup>machine translation, not official</sup>

  **第四項**  市町村は、前項において準用する第七百十八条の三第一項の規定による年金保険者又は特別徴収対象被保険者に対する通知については、当該年度の前年度分の国民健康保険税に係る第七百十八条の三第一項（前条において準用する場合を含む。）の規定による年金保険者又は特別徴収対象被保険者に対する通知とそれぞれ併せて行うことができる。
  <sup>art-718-7/par-4 · https://japanlaw.org/ja/local-tax-act/art-718-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-4</sup>
  With regard to the notification to a pension insurer or an insured person subject to special collection under the provisions of Article 718-3, paragraph (1) as applied mutatis mutandis in the preceding paragraph, the municipality may give it together with, respectively, the notification to the pension insurer or the insured person subject to special collection under the provisions of Article 718-3, paragraph (1) (including as applied mutatis mutandis pursuant to the preceding Article) relating to national health insurance tax for the previous fiscal year of the fiscal year concerned.
  <sup>machine translation, not official</sup>

  **第五項**  当該年度の初日からその日の属する年の九月三十日までの間において第一項又は第二項の規定による特別徴収が行われた特別徴収対象被保険者について、第七百六条第二項の規定の適用がある場合における第七百十八条の三から第七百十八条の五までの規定の適用については、第七百十八条の三第二項中「という。）」とあるのは、「という。）から、第七百十八条の七第一項又は第二項の規定により当該年度の初日からその日の属する年の九月三十日までの間に徴収された額の合計額を控除して得た額」とする。
  <sup>art-718-7/par-5 · https://japanlaw.org/ja/local-tax-act/art-718-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-5</sup>
  With regard to an insured person subject to special collection for whom special collection under the provisions of paragraph (1) or (2) has been carried out during the period from the first day of the fiscal year to September 30 of the year containing that day, in the application of the provisions of Articles 718-3 through 718-5 in the case where Article 706, paragraph (2) applies, the phrase "Article 718-10, paragraph (2))" in Article 718-3, paragraph (2) is deemed to be replaced with "Article 718-10, paragraph (2)) less the total amount collected pursuant to the provisions of Article 718-7, paragraph (1) or (2) during the period from the first day of the fiscal year to September 30 of the year containing that day".
  <sup>machine translation, not official</sup>

  **第六項**  当該年度の初日の属する年の前年の十月一日からその翌年の三月三十一日までの間において、第七百六条第二項又は第三項の規定により前項の規定により読み替えて適用される第七百十八条の三第二項に規定する支払回数割保険税額を徴収する場合における第一項の規定の適用については、同項中「第七百十八条の三第二項（前条において準用する場合を含む。）」とあるのは、「第五項の規定により読み替えて適用される第七百十八条の三第二項」とする。
  <sup>art-718-7/par-6 · https://japanlaw.org/ja/local-tax-act/art-718-7/par-6 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-6</sup>
  In the application of the provisions of paragraph (1) in the case where the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of the preceding paragraph is collected pursuant to the provisions of Article 706, paragraph (2) or (3) during the period from October 1 of the year preceding the year containing the first day of the fiscal year to March 31 of the following year, the phrase "Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article)" in paragraph (1) is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of paragraph (5)".
  <sup>machine translation, not official</sup>

---

## Cites
- art-718-7/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-718-7/par-1: 第三項 → 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-718-7/par-1: 第七百十八条の三第二項 → 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
- art-718-7/par-1: 前条 → 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-718-7/par-2: 前項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1
- art-718-7/par-3: 第七百十八条の三第一項 → 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-718-7/par-3: 第七百十八条の四 → 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-718-7/par-3: 第七百十八条の五 → 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-718-7/par-3: 前二項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1
- art-718-7/par-3: 前二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-2
- art-718-7/par-4: 前項 → 地方税法 第七百十八条の七第三項 (Article 718-7, paragraph (3)), art-718-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-3
- art-718-7/par-4: 第七百十八条の三第一項 → 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-718-7/par-4: 前条 → 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-718-7/par-5: 第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1
- art-718-7/par-5: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-2
- art-718-7/par-5: 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-718-7/par-5: 第七百十八条の三から第七百十八条の五まで → 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-718-7/par-5: 第七百十八条の三から第七百十八条の五まで → 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-718-7/par-5: 第七百十八条の三から第七百十八条の五まで → 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-718-7/par-5: 第七百十八条の三第二項 → 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
- art-718-7/par-6: 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-718-7/par-6: 第三項 → 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-718-7/par-6: 前項 → 地方税法 第七百十八条の七第五項 (Article 718-7, paragraph (5)), art-718-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-5
- art-718-7/par-6: 第七百十八条の三第二項 → 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
- art-718-7/par-6: 第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1
- art-718-7/par-6: 前条 → 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

## Cited by

15 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 第七百十八条の七第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-2
- 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 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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27