Article 4-2-15Order of the Competent Ministry
第四条の二の十五（主務省令）
The order of the competent ministry prescribed in Article 100-3-3, paragraph (2) of the Act and paragraph (1) of the preceding Article is the order specified in the following items according to the category of persons listed in those items:
法第百条の三の三第二項及び前条第一項に規定する主務省令は、次の各号に掲げる者の区分に応じ、当該各号に定める命令とする。
A person specified in Article 2-5, paragraph (1), item (i) of the Act: Order of the Ministry of Health, Labour and Welfare;
法第二条の五第一項第一号に定める者 厚生労働省令
A person specified in Article 2-5, paragraph (1), item (ii) of the Act: Ministry of Finance Order;
法第二条の五第一項第二号に定める者 財務省令
A person specified in Article 2-5, paragraph (1), item (iii) of the Act: Cabinet Office Order/Order of the Ministry of Internal Affairs and Communications/Order of the Ministry of Education, Culture, Sports, Science and Technology;
法第二条の五第一項第三号に定める者 内閣府令・総務省令・文部科学省令
A person specified in Article 2-5, paragraph (1), item (iv) of the Act: Order of the Ministry of Education, Culture, Sports, Science and Technology.
法第二条の五第一項第四号に定める者 文部科学省令
第四条の二の十六（法第百条の五第一項に規定する政令で定める事情）
The circumstances specified by Cabinet Order prescribed in Article 100-5, paragraph (1) of the Act are to be those that satisfy all of the following items:
法第百条の五第一項に規定する政令で定める事情は、次の各号のいずれにも該当するものであることとする。
the person liable for payment is in arrears with premiums for the number of months specified by Order of the Ministry of Health, Labour and Welfare or more;
納付義務者が厚生労働省令で定める月数分以上の保険料を滞納していること。
the person liable for payment is likely to be concealing property in order to evade the execution of the measures to collect arrears, related authority, and other such dispositions prescribed in Article 100-5, paragraph (1) of the Act (hereinafter referred to as "measures to collect arrears, related authority, and other such dispositions");
納付義務者が法第百条の五第一項に規定する滞納処分等その他の処分（以下「滞納処分等その他の処分」という。）の執行を免れる目的でその財産について隠ぺいしているおそれがあること。
the amount of premiums in arrears and other amounts to be collected under the provisions of the Act that the person liable for payment is in arrears with (where the person liable for payment is in arrears with premiums under the provisions of the Health Insurance Act (Act No. 70 of 1922) or premiums under the provisions of the Mariners Insurance Act, contributions under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012), special payment premiums under the provisions of the Act on Special Provisions for Insurance Benefit and Premium Payment in Relation to Employee's Pension Insurance (Act No. 131 of 2007) or other amounts to be collected under the provisions of those Acts (excluding those specified by Order of the Ministry of Health, Labour and Welfare; the same applies hereinafter in this item), the amount obtained by adding the total amount of those premiums, contributions, special payment premiums or amounts to be collected under those Acts that are in arrears) is the amount specified by Order of the Ministry of Health, Labour and Welfare or more.
納付義務者が滞納している保険料その他法の規定による徴収金の額（納付義務者が、健康保険法（大正十一年法律第七十号）の規定による保険料又は船員保険法の規定による保険料、子ども・子育て支援法（平成二十四年法律第六十五号）の規定による拠出金、厚生年金保険の保険給付及び保険料の納付の特例等に関する法律（平成十九年法律第百三十一号）の規定による特例納付保険料その他これらの法律の規定による徴収金（厚生労働省令で定めるものを除く。以下この号において同じ。）を滞納しているときは、当該滞納している保険料、拠出金、特例納付保険料又はこれらの法律による徴収金の合計額を加算した額）が厚生労働省令で定める金額以上であること。
the person liable for payment is not found to have a sincere intention to pay the premiums and other amounts to be collected under the provisions of the Act that the person is in arrears with, despite having been subject to measures to collect arrears, related authority, and other such dispositions.
滞納処分等その他の処分を受けたにもかかわらず、納付義務者が滞納している保険料その他法の規定による徴収金の納付について誠実な意思を有すると認められないこと。
Article 4-3Delegation of Authority to the Minister of Finance
第四条の三（財務大臣への権限の委任）
In the case where the Minister of Health, Labour and Welfare delegates authority for measures to collect arrears, related authority, and other such dispositions pursuant to the provisions of Article 100-5, paragraph (1) of the Act, the Minister delegates all of that authority to the Minister of Finance, excluding the following:
厚生労働大臣は、法第百条の五第一項の規定により滞納処分等その他の処分の権限を委任する場合においては、次に掲げるものを除き、その全部を財務大臣に委任する。
notification under the provisions of Article 138 of the National Tax Collection Act (Act No. 147 of 1959) that is to be followed pursuant to the provisions of Article 89 of the Act;
法第八十九条の規定によりその例によるものとされる国税徴収法（昭和三十四年法律第百四十七号）第百三十八条の規定による告知
suspension of the execution of measures to collect arrears under the provisions of Article 153, paragraph (1) of the National Tax Collection Act that is to be followed pursuant to the provisions of Article 89 of the Act;
法第八十九条の規定によりその例によるものとされる国税徴収法第百五十三条第一項の規定による滞納処分の執行の停止
extension under the provisions of Article 11 of the Act on General Rules for National Taxes (Act No. 66 of 1962) that is to be followed pursuant to the provisions of Article 89 of the Act;
法第八十九条の規定によりその例によるものとされる国税通則法（昭和三十七年法律第六十六号）第十一条の規定による延長
notification under the provisions of Article 36, paragraph (1) of the Act on General Rules for National Taxes that is to be followed pursuant to the provisions of Article 89 of the Act;
法第八十九条の規定によりその例によるものとされる国税通則法第三十六条第一項の規定による告知
acceptance of entrustment under the provisions of Article 55, paragraph (1) of the Act on General Rules for National Taxes that is to be followed pursuant to the provisions of Article 89 of the Act;
法第八十九条の規定によりその例によるものとされる国税通則法第五十五条第一項の規定による受託
exemption under the provisions of Article 63 of the Act on General Rules for National Taxes that is to be followed pursuant to the provisions of Article 89 of the Act;
法第八十九条の規定によりその例によるものとされる国税通則法第六十三条の規定による免除
delivery under the provisions of Article 123, paragraph (1) of the Act on General Rules for National Taxes that is to be followed pursuant to the provisions of Article 89 of the Act;
法第八十九条の規定によりその例によるものとされる国税通則法第百二十三条第一項の規定による交付
Authority specified by Order of the Ministry of Health, Labour and Welfare, in addition to that listed in the preceding items.
前各号に掲げるもののほか、厚生労働省令で定める権限
Article 4-4Delegation of Authority to a Regional Commissioner or a District Director
第四条の四（国税局長又は税務署長への権限の委任）
The Commissioner of the National Tax Agency delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (5) of the Act to the regional commissioner having jurisdiction over the location of the place of business of the person liable for payment (in the case of an applicable place of business under Article 8-2, paragraph (1) of the Act, the location of the place of business designated by the Minister of Health, Labour and Welfare from among the two or more places of business that have become a single applicable place of business pursuant to the provisions of that paragraph, and in the case of a shipowner, the domicile of the shipowner or the location of the principal office (where there is a temporary domicile, the location of the temporary domicile); the same applies in the following paragraph).
If the regional commissioner finds it necessary, the regional commissioner delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (6) of the Act to the district director having jurisdiction over the location of the place of business of the person liable for payment.
第四条の四の二（地方厚生局長等への権限の委任）
The authority of the Minister of Health, Labour and Welfare prescribed in Article 28-4 of the Act is delegated to the Director-General of the Regional Bureau of Health and Welfare having jurisdiction over the location of the office of JPS (including pension offices (meaning the pension offices prescribed in Article 29 of the Japan Pension Organization Act (Act No. 109 of 2007); the same applies hereinafter); the same applies in the following paragraph) that received the request under the provisions of Article 28-2, paragraph (1) of the Act (including as applied mutatis mutandis in paragraphs (2) and (3) of that Article; the same applies in the following paragraph); provided, however, that this does not preclude the Minister of Health, Labour and Welfare from exercising the authority personally.
The authority delegated to the Director-General of the Regional Bureau of Health and Welfare pursuant to the provisions of the preceding paragraph is delegated to the Director-General of the Regional Branch Bureau of Health and Welfare having jurisdiction over the location of the office of JPS that received the request under the provisions of Article 28-2, paragraph (1) of the Act; provided, however, that this does not preclude the Director-General of the Regional Bureau of Health and Welfare from exercising the authority personally.
前項の規定により地方厚生局長に委任された権限は、法第二十八条の二第一項の規定による請求を受理した日本年金機構の事務所の所在地を管轄する地方厚生支局長に委任する。ただし、地方厚生局長が自らその権限を行うことを妨げない。
Article 4-5Cases Where JPS Carries Out Receipt
第四条の五（機構が収納を行う場合）
The cases specified by Cabinet Order prescribed in Article 100-11, paragraph (1) of the Act are the following cases:
法第百条の十一第一項に規定する政令で定める場合は、次に掲げる場合とする。
a case where a person liable for payment who has received a demand under the provisions of Article 86, paragraph (2) of the Act has made a request to the effect that the person wishes to pay the premiums and other amounts to be collected under the provisions of the Act at a pension office;
a case where a person liable for payment who, having fallen under any of the items of Article 85 of the Act, has been notified of the payment of premiums with the due date advanced has made a request to the effect that the person wishes to pay the premiums at a pension office;
a case where, when an employee of JPS who was appointed pursuant to the provisions of Article 100-11, paragraph (2) of the Act and carries out the receipt under paragraph (1) of that Article (referred to as a "receiving employee" in item (v) and Article 4-9), and who has also been appointed as a collecting officer under Article 100-6, paragraph (1) of the Act pursuant to the provisions of paragraph (2) of that Article (hereinafter referred to as an "employee" in this item and the following item), visits the person liable for payment prescribed in the preceding two items in order to collect premiums and other amounts to be collected under the provisions of the Act, the person liable for payment wishes to have the employee receive the premiums and other amounts to be collected under the provisions of the Act;
a case where an employee has acquired money, in order to collect premiums and other amounts to be collected under the provisions of the Act, through a disposition as per the rules on measures to collect national tax arrears listed in Article 100-4, paragraph (1), item (xxix) of the Act;
職員が、保険料その他法の規定による徴収金を徴収するため法第百条の四第一項第二十九号に掲げる国税滞納処分の例による処分により金銭を取得した場合
in addition to the cases listed in the preceding items, a case specified by Order of the Ministry of Health, Labour and Welfare as a case where receipt by a receiving employee of the premiums and other such monies prescribed in Article 100-11, paragraph (1) of the Act (hereinafter referred to as "premiums, etc." in this item and Articles 4-6 through 4-9) serves the convenience of persons liable for payment, or is otherwise appropriate and effective.
前各号に掲げる場合のほか、法第百条の十一第一項に規定する保険料等（以下この号及び次条から第四条の九までにおいて「保険料等」という。）の収納職員による収納が納付義務者の利便に資する場合その他の保険料等の収納職員による収納が適切かつ効果的な場合として厚生労働省令で定める場合
第四条の六（公示）
In having JPS receive premiums, etc. pursuant to the provisions of Article 100-11, paragraph (1) of the Act, the Minister of Health, Labour and Welfare must give public notice to that effect.
厚生労働大臣は、法第百条の十一第一項の規定により機構に保険料等の収納を行わせるに当たり、その旨を公示しなければならない。
Upon the public notice under the preceding paragraph being given, JPS must, without delay, make public the names and locations of pension offices and other matters specified by Order of the Ministry of Health, Labour and Welfare as necessary for the receipt of premiums, etc.; the same applies when it changes them.
Article 4-7Deadline for Receipt of Premiums, etc.
第四条の七（保険料等の収納期限）
JPS may receive premiums, etc. belonging to each fiscal year of the national government only up to April 30 of the following fiscal year.
Article 4-8Procedures for Receipt by JPS
第四条の八（機構による収納手続）
When JPS has carried out the receipt of premiums, etc. pursuant to Article 100-11, paragraph (1) of the Act, it must issue a written receipt to the person who paid those premiums, etc., as prescribed by Order of the Ministry of Health, Labour and Welfare. In this case, JPS must, as prescribed by Order of the Ministry of Health, Labour and Welfare, report without delay to the revenue collection officer of the Pension Special Account that it has carried out that receipt.
機構は、保険料等につき、法第百条の十一第一項の規定による収納を行つたときは、当該保険料等の納付をした者に対し、厚生労働省令で定めるところにより、領収証書を交付しなければならない。この場合において、機構は、厚生労働省令で定めるところにより、遅滞なく、当該収納を行つた旨を年金特別会計の歳入徴収官に報告しなければならない。
When the Minister of Health, Labour and Welfare establishes the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding paragraph, the Minister must consult the Minister of Finance in advance.
厚生労働大臣は、前項に規定する厚生労働省令を定めるときは、あらかじめ、財務大臣に協議しなければならない。
第四条の九（帳簿の備付け）
JPS must keep books concerning the receipt of premiums, etc. by receiving employees and the remittance to the Bank of Japan of the premiums, etc. so received, and must record in them the matters concerning the receipt and remittance of those premiums, etc.
In addition to what is provided for in Article 4-5 through the preceding Article, necessary particulars concerning the receipt carried out by JPS pursuant to Article 100-11 of the Act are prescribed by Order of the Ministry of Health, Labour and Welfare.
第四条の五から前条までに定めるもののほか、法第百条の十一の規定により機構が行う収納について必要な事項は、厚生労働省令で定める。
When the Minister of Health, Labour and Welfare establishes the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding paragraph, the Minister must consult the Minister of Finance in advance.
厚生労働大臣は、前項に規定する厚生労働省令を定めるときは、あらかじめ、財務大臣に協議しなければならない。
place of businessmachine translation
「事業所」
Short for the place of business or office (事業所又は事務所) at which an insured person is employed.
Short name set inArticle 1-5, paragraph (2)
JPSmachine translation
「機構」
The Japan Pension Service (日本年金機構).
Short name set inArticle 1-5, paragraph (2)
shipownermachine translation
「船舶所有者」
The shipowner employing the mariners (船員) who man a ship (船舶) — or, in the case Article 3 of the Mariners Insurance Act covers, the person that Article treats as the shipowner.
Defined inArticle 4, paragraph (4)· applies only in this paragraph and in Article 4-4, paragraph (1)
contributionmachine translation
「拠出金」
The contribution that each implementing organization (実施機関) other than the Minister of Health, Labour and Welfare pays every fiscal year under Article 84-5, paragraph (1) of the Employees' Pension Insurance Act, in the amount Article 84-6 of that Act sets.
Defined inArticle 4-2-11, paragraph (1)
measures to collect arrears, related authority, and other such dispositionsmachine translation
「滞納処分等その他の処分」
Those of the measures to collect arrears and related authority (滞納処分等) and of the powers in Article 100-4, paragraph (1), item (xxx) of the Employees' Pension Insurance Act that the Minister of Health, Labour and Welfare has decided under paragraph (3) of that Article to exercise personally, together with the powers that item leaves to an Order of the Ministry of Health, Labour and Welfare (厚生労働省令), as far as such an Order names them; Article 100-5, paragraph (1) of that Act lets the Minister delegate them to the Minister of Finance.
Short name set inArticle 4-2-16, paragraph (1), item (ii)
pension officemachine translation
「年金事務所」
A pension office (年金事務所) as provided in Article 29 of the Japan Pension Organization Act: an office the Japan Pension Service (日本年金機構) sets up where needed to handle part of the work of its branch offices, with an eye to the convenience of insured persons, employers and beneficiaries.
Defined inArticle 4-4-2, paragraph (1)
receiving employeemachine translation
「収納職員」
An employee of the Japan Pension Service (日本年金機構) appointed under Article 100-11, paragraph (2) of the Employees' Pension Insurance Act to receive the premiums and other money (保険料等) that paragraph (1) of that Article lets the Service receive.
Short name set inArticle 4-5, paragraph (1), item (iii)· applies only in this provision and in Article 4-5, paragraph (1), item (v); and Article 4-9
employeemachine translation
「職員」
In Article 4-5, paragraph (1), items (iii) and (iv), a receiving employee (収納職員) of the Japan Pension Service (日本年金機構) who is also appointed as a collection officer (徴収職員) under Article 100-6, paragraph (2) of the Employees' Pension Insurance Act.
Short name set inArticle 4-5, paragraph (1), item (iii)· applies only in this item and in Article 4-5, paragraph (1), item (iv)
premiums, etc.machine translation
「保険料等」
The premiums and other money collected under the Employees' Pension Insurance Act, repayments of pension insurance benefits paid in error and other items an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) names, whose receipt Article 100-11, paragraph (1) of that Act lets the Minister of Health, Labour and Welfare have the Japan Pension Service (日本年金機構) handle.
Short name set inArticle 4-5, paragraph (1), item (v)· applies only in this item and in Articles 4-6 to 4-9
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.