# 地方税法 / Local Tax Act — 第七百十八条の九 (Article 718-9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-718-9. 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: 第七百十八条の九 (Article 718-9)（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） — address `art-718-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-718-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718-9 - 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. --- ### 第七百十八条の九（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） — Treatment Where Pension Benefits Subject to Special Collection Cease to Be Received caption: machine translation, not official art-718-9 · https://japanlaw.org/ja/local-tax-act/art-718-9 · https://japanlaw.org/l/325AC0000000226/art-718-9 **第一項** 年金保険者は、当該年金保険者が第七百六条第二項若しくは第三項、第七百十八条の七第一項若しくは第二項又は前条第一項の規定により徴収すべき特別徴収対象保険税額に係る特別徴収対象被保険者が当該年金保険者から特別徴収対象年金給付の支払を受けないこととなつた場合その他総務省令で定める場合においては、その事由が発生した日の属する月の翌月以降徴収すべき特別徴収対象保険税額は、これを徴収して納入する義務を負わない。 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 In the case where the insured person subject to special collection relating to the insurance tax amount subject to special collection that a pension insurer is to collect pursuant to the provisions of Article 706, paragraph (2) or (3), Article 718-7, paragraph (1) or (2), or paragraph (1) of the preceding Article has ceased to receive payment of pension benefits subject to special collection from that pension insurer, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the pension insurer is not obliged to collect and remit the insurance tax amount subject to special collection to be collected on or after the month following the month containing the day on which the cause arose. machine translation, not official **第二項** 前項に規定する場合においては、年金保険者は、総務省令で定めるところにより、特別徴収対象年金給付の支払を受けないこととなつた特別徴収対象被保険者その他総務省令で定める者の氏名、当該特別徴収対象被保険者に係る国民健康保険税徴収の実績その他必要な事項を、特別徴収に係る納入金を納入すべき市町村に通知しなければならない。 art-718-9/par-2 · https://japanlaw.org/ja/local-tax-act/art-718-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-9/par-2 In the case prescribed in the preceding paragraph, the pension insurer must, as provided by Order of the Ministry of Internal Affairs and Communications, notify the municipality to which remittances relating to special collection are to be remitted of the name of the insured person subject to special collection who has ceased to receive payment of pension benefits subject to special collection and of other persons specified by Order of the Ministry of Internal Affairs and Communications, the record of collection of national health insurance tax for that insured person subject to special collection, and other necessary matters. machine translation, not official --- ## Cites - art-718-9/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-718-9/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-718-9/par-1: 第七百十八条の七第一項 → 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-718-9/par-1: 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-718-9/par-1: 前条第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-1 - art-718-9/par-2: 前項 → 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 ## Cited by 5 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 第七百十八条の九第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-718-9/par-2 - 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 --- ## 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