# 介護保険法 / Long-Term Care Insurance Act — 第百四十条 (Article 140) - Law: 介護保険法 (Long-Term Care Insurance Act), 平成九年法律第百二十三号 - English title "Long-Term Care Insurance Act": Ministry of Justice translation - 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: 第百四十条 (Article 140)（仮徴収） — address `art-140` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/long-term-care-insurance-act/art-140 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-140 - 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. --- ### 第百四十条（仮徴収） — (Provisional Collection) caption: Ministry of Justice translation — Japanese Law Translation Database System art-140 · https://japanlaw.org/ja/long-term-care-insurance-act/art-140 · https://japanlaw.org/l/409AC0000000123/art-140 **第一項** 市町村は、前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特別徴収対象年金給付の支払の際第百三十六条第一項に規定する支払回数割保険料額を徴収されていた第一号被保険者について、当該年度の初日からその日の属する年の五月三十一日までの間において当該支払回数割保険料額の徴収に係る老齢等年金給付が支払われるときは、その支払に係る保険料額として、当該支払回数割保険料額に相当する額を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 art-140/par-1 · https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-1 · https://japanlaw.org/l/409AC0000000123/art-140/par-1 A Municipality, with regard to a Primary Insured Person that for whom was collected the amount of an insurance premium divided by the number of payments as prescribed in Article 136, paragraph (1) upon the payment of a Pension Payment Subject to Special Collection during the period from October 1 of the year that includes the first day of the year previous to said fiscal year until March 31 of the year following said fiscal year, when an Old Age, etc., Pension Benefit pertaining to said collection of said insurance premium amount divided by the number of payments will be paid during the period from the first day of said fiscal year until May 31 of the year that includes the said first day, is to collect the amount equivalent to said amount of said insurance premium divided by the number of payments, as the amount of insurance premium pertaining to said payment, by the method of special collection pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 市町村は、前項に規定する第一号被保険者について、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老齢等年金給付が支払われるときは、それぞれの支払に係る保険料額として、当該第一号被保険者に係る同項に規定する支払回数割保険料額に相当する額（当該額によ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、所得の状況その他の事情を勘案して市町村が定める額とする。）を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 art-140/par-2 · https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-2 · https://japanlaw.org/l/409AC0000000123/art-140/par-2 A Municipality, with regard to a Primary Insured Person as prescribed in the preceding paragraph, when an Old Age, etc., Pension Benefit as prescribed in the same paragraph is paid during the period from June 1 to September 30 of the year including the said first day of said fiscal year, is to collect as the insurance premium amount pertaining to each payment, the amount equivalent to the amount of said insurance premium pertaining to said Primary Insured Person divided by the number of payments as prescribed in the same paragraph (in a case of special circumstances in which it is determined inappropriate to pay said amount, the amount is to be the amount specified by said Municipality by taking into consideration the income status and other circumstances) pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, by the method of special collection. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第百三十六条から前条まで（第百三十六条第二項を除く。）の規定は、前二項の規定による特別徴収について準用する。この場合において、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。 art-140/par-3 · https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-3 · https://japanlaw.org/l/409AC0000000123/art-140/par-3 The provisions of Article 136 to the preceding Article (except for Article 136, paragraph (2)) apply mutatis mutandis to a special collection pursuant to the provisions of the preceding two paragraphs. In this case, the necessary technical replacement of the terms of these provisions is provided by a Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項の規定による特別徴収については、前項において準用する第百三十六条の規定による通知があったものとみなし、第二項の規定による特別徴収については、前項において準用する同条の規定による通知が期日までに行われないときは、第一項に規定する老齢等年金給付のそれぞれの支払に係る保険料額として、第二項に規定する支払回数割保険料額に相当する額を特別徴収の方法によって徴収する旨の同条の規定による通知があったものとみなす。 art-140/par-4 · https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-4 · https://japanlaw.org/l/409AC0000000123/art-140/par-4 With regard to a special collection pursuant to the provisions of paragraph (1), it is to be deemed that there was a notification pursuant to the provisions of Article 136, as applied mutatis mutandis to the preceding paragraph, and with regard to a special collection pursuant to the provisions of paragraph (2), in a case when the notification pursuant to the provisions of the same Article as applied mutatis mutandis to the preceding paragraph is not issued by the due date, it is to be deemed that there was a notification, pursuant to the provisions of the same Article that prescribe that the amount equivalent to the amount of said insurance premium divided by the number of payments as prescribed in paragraph (2) is to be collected by the method of special collection as the insurance premium amount pertaining to each payment of an Old Age, etc., Pension Benefit as prescribed in paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-140/par-1: 第百三十六条第一項 → 介護保険法 第百三十六条第一項 (Article 136, paragraph (1)), art-136/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-136/par-1 · https://japanlaw.org/l/409AC0000000123/art-136/par-1 - art-140/par-2: 前項 → 介護保険法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-1 · https://japanlaw.org/l/409AC0000000123/art-140/par-1 - art-140/par-3: 第百三十六条から前条まで → 介護保険法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/long-term-care-insurance-act/art-136 · https://japanlaw.org/l/409AC0000000123/art-136 - art-140/par-3: 第百三十六条から前条まで → 介護保険法 第百三十七条 (Article 137), art-137 — https://japanlaw.org/ja/long-term-care-insurance-act/art-137 · https://japanlaw.org/l/409AC0000000123/art-137 - art-140/par-3: 第百三十六条から前条まで → 介護保険法 第百三十八条 (Article 138), art-138 — https://japanlaw.org/ja/long-term-care-insurance-act/art-138 · https://japanlaw.org/l/409AC0000000123/art-138 - art-140/par-3: 第百三十六条から前条まで → 介護保険法 第百三十九条 (Article 139), art-139 — https://japanlaw.org/ja/long-term-care-insurance-act/art-139 · https://japanlaw.org/l/409AC0000000123/art-139 - art-140/par-3: 第百三十六条第二項 → 介護保険法 第百三十六条第二項 (Article 136, paragraph (2)), art-136/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-136/par-2 · https://japanlaw.org/l/409AC0000000123/art-136/par-2 - art-140/par-3: 前二項 → 介護保険法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-1 · https://japanlaw.org/l/409AC0000000123/art-140/par-1 - art-140/par-3: 前二項 → 介護保険法 第百四十条第二項 (Article 140, paragraph (2)), art-140/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-2 · https://japanlaw.org/l/409AC0000000123/art-140/par-2 - art-140/par-4: 第一項 → 介護保険法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-1 · https://japanlaw.org/l/409AC0000000123/art-140/par-1 - art-140/par-4: 前項 → 介護保険法 第百四十条第三項 (Article 140, paragraph (3)), art-140/par-3 — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-3 · https://japanlaw.org/l/409AC0000000123/art-140/par-3 - art-140/par-4: 第百三十六条 → 介護保険法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/long-term-care-insurance-act/art-136 · https://japanlaw.org/l/409AC0000000123/art-136 - art-140/par-4: 第二項 → 介護保険法 第百四十条第二項 (Article 140, paragraph (2)), art-140/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-2 · https://japanlaw.org/l/409AC0000000123/art-140/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 介護保険法 第百三十六条第二項（特別徴収額の通知等） — https://japanlaw.org/ja/long-term-care-insurance-act/art-136/par-2 · https://japanlaw.org/l/409AC0000000123/art-136/par-2 - 介護保険法 第百四十条第二項（仮徴収） — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-2 · https://japanlaw.org/l/409AC0000000123/art-140/par-2 - 介護保険法 第百四十条第三項（仮徴収） — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-3 · https://japanlaw.org/l/409AC0000000123/art-140/par-3 - 介護保険法 第百四十条第四項（仮徴収） — https://japanlaw.org/ja/long-term-care-insurance-act/art-140/par-4 · https://japanlaw.org/l/409AC0000000123/art-140/par-4 - 国民健康保険法 第七十六条の四第一項（介護保険法の準用） — https://japanlaw.org/ja/national-health-insurance-act/art-76-4/par-1 · https://japanlaw.org/l/333AC0000000192/art-76-4/par-1 - 高齢者の医療の確保に関する法律 第百十条第一項（介護保険法の準用） — https://japanlaw.org/ja/elderly-medical-care-act/art-110/par-1 · https://japanlaw.org/l/357AC0000000080/art-110/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 介護保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/409AC0000000123/20261001_507AC0000000087), retrieved 2026-10-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Long-Term Care Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3807/tb), retrieved 2026-10-18 - This site's parser, version 209 — 介護保険法 — structure, counts, cross-references and defined terms, computed 2026-10-18