Article 100-5Delegation of Authority to the Minister of Finance
第百条の五（財務大臣への権限の委任）
If, pursuant to paragraph (3) of the preceding Article, the Minister of Health, Labour and Welfare has decided to be the one to undertake the whole or apart of the measures to collect arrears and related authority and the authority set forth in paragraph (1), item (xxx) of that Article, but, because it is likely that a person obligated to pay in connection with what is prescribed by Order of the Ministry of Health, Labour and Welfare among the authority in question and the authorities prescribed by Order of the Ministry of Health, Labour and Welfare provided for in that item (hereinafter referred to in this Article as a "measures to collect arrears, related authority, and other such dispositions"), has concealed assets with the purpose of evading the execution of the measures to collect arrears, related authority, and other such dispositions or because of the existence of any other circumstances prescribed by Cabinet Order, the Minister of Health, Labour and Welfare finds it to be necessary to do so in order to effectively carry out the collection of insurance premiums or any other monies to be collected under the provisions of this Act, the Minister of Health, Labour and Welfare, as prescribed by Cabinet Order, may provide the Minister of Finance with information on the person obligated to pay and with any other necessary information, and delegate the whole or a part of the authority for the measures to collect arrears, related authority, and other such dispositions involving the person obligated to pay to the Minister of Finance.
厚生労働大臣は、前条第三項の規定により滞納処分等及び同条第一項第三十号に掲げる権限の全部又は一部を自らが行うこととした場合におけるこれらの権限並びに同号に規定する厚生労働省令で定める権限のうち厚生労働省令で定めるもの（以下この条において「滞納処分等その他の処分」という。）に係る納付義務者が滞納処分等その他の処分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その他の政令で定める事情があるため保険料その他この法律の規定による徴収金の効果的な徴収を行う上で必要があると認めるときは、政令で定めるところにより、財務大臣に、当該納付義務者に関する情報その他必要な情報を提供するとともに、当該納付義務者に係る滞納処分等その他の処分の権限の全部又は一部を委任することができる。
If the Minister of Finance has exercised the whole or a part of the authority for measures to collect arrears, related authority, and other such dispositions under the delegation referred to in the preceding paragraph, the minister is to report the status of execution and the results of the measures to collect arrears, related authority, and other such dispositions to the Minister of Health, Labour and Welfare as prescribed by Order of the Ministry of Health, Labour and Welfare.
財務大臣は、前項の委任に基づき、滞納処分等その他の処分の権限の全部又は一部を行つたときは、厚生労働省令で定めるところにより、滞納処分等その他の処分の執行の状況及びその結果を厚生労働大臣に報告するものとする。
The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to notices issued by the Minister of Finance if the Minister exercises the whole or a part of the authority in measures to collect arrears, related authority, and other such dispositions under the delegation referred to in paragraph (1). Order of the Ministry of Health, Labour and Welfare provides for the necessary technical replacement of terms in such a case and for any other necessary particulars in connection with notices issued to the person who will be the subject of the measures to collect arrears, related authority, and other such dispositions in such a case.
前条第五項の規定は、第一項の委任に基づき、財務大臣が滞納処分等その他の処分の権限の全部又は一部を行う場合の財務大臣による通知について準用する。この場合において、必要な技術的読替えその他滞納処分等その他の処分の対象となる者に対する通知に関し必要な事項は、厚生労働省令で定める。
Order of the Ministry of Health, Labour and Welfare provides for the handing over of the administrative functions associated with the authority for measures to collect arrears, related authority, and other such dispositions and for any other necessary particulars for cases in which the Minister of Finance either decides to exercise the whole or a part of the authority in measures to collect arrears, related authority, and other such dispositions under the delegation referred to in paragraph (1), or decides not to exercise the whole or a part of the authority in measures to collect arrears, related authority, and other such dispositions that the Minister has been exercising under the delegation referred to that paragraph.
財務大臣が、第一項の委任に基づき、滞納処分等その他の処分の権限の全部若しくは一部を行うこととし、又は同項の委任に基づき行つている滞納処分等その他の処分の権限の全部若しくは一部を行わないこととする場合における滞納処分等その他の処分の権限に係る事務の引継ぎその他の必要な事項は、厚生労働省令で定める。
The Minister of Finance delegates authority that has been delegated thereto pursuant to the provisions of paragraph (1), authority under paragraph (2), and authority under the provisions of paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to paragraph (3), to the Commissioner of the National Tax Agency.
The Commissioner of the National Tax Agency, as prescribed by Cabinet Order, may delegate the whole or a part of the authority that has been delegated thereto pursuant to the provisions of the preceding paragraph to the commissioner of the regional taxation bureau with jurisdiction over the locality of the place of business or office of a person obligated to pay.
The commissioner of a regional taxation bureau, as prescribed by Cabinet Order, may delegate the whole or a part of the authority that has been delegated thereto pursuant to the provisions of the preceding paragraph to the district director of the tax office with jurisdiction over the locality of the place of business or office of a person obligated to pay.
第百条の六（機構が行う滞納処分等に係る認可等）
When JPS undertakes measures to collect arrears and related authority, in addition to obtaining the authorization of the Minister of Health, Labour and Welfare in advance, it must have collection officials undertake measures to collect arrears and related authority in accordance with the operative regulations for measures to collect arrears and related authority provided for in paragraph (1) of the following Article.
The collection officials referred to in the preceding paragraph are appointed by the president of JPS with the authorization of the Minister of Health, Labour and Welfare, from among JPS officials with knowledge in the laws and regulations concerning measures to collect arrears and related authority, and with the necessary knowledge and abilities for practical operations.
Having undertaken measures to collect arrears and related authority, JPS must report the results to the Minister of Health, Labour and Welfare without delay, pursuant to Order of the Ministry of Health, Labour and Welfare.
第百条の七（滞納処分等実施規程の認可等）
JPS must establish regulations for implementing measures to collect arrears and related authority (hereinafter referred to in this Article as "operative regulations for measures to collect arrears and related authority") and have them authorized by the Minister of Health, Labour and Welfare. The same applies if it seeks to revise them.
In the operative regulations for measures to collect arrears and related authority, JPS must specify the timing of seizures, the way of selecting assets to seize, and other particulars prescribed by Order of the Ministry of Health, Labour and Welfare as being necessary for ensuring fair and reliable execution of measures to collect arrears and related authority.
If the Minister of Health, Labour and Welfare finds that the operative regulations for measures to collect arrears and related authority authorized thereby as referred to in paragraph (1) have become inappropriate in terms of the fair and reliable execution of measures to collect arrears and related authority, the Minister of Health, Labour and Welfare may order JPS to revise its operative regulations for measures to collect arrears and related authority.
第百条の八（機構が行う立入検査等に係る認可等）
Before carrying out administrative functions associated with the authority provided for in Article 100-4, paragraph (1), item (xxxiii), item (xxxiv) or item (xxxvi), JPS must first obtain the authorization of the Minister of Health, Labour and Welfare.
機構は、第百条の四第一項第三十三号、第三十四号又は第三十六号に掲げる権限に係る事務を行う場合には、あらかじめ、厚生労働大臣の認可を受けなければならない。
To apply the provisions of Article 77, item (i), Article 96, Article 97, and Article 100, paragraph (1) to a case in which JPS carries out administrative functions associated with the authority provided for in Article 100-4, paragraph (1), item (xxxiii), item (xxxiv), or item (xxxvi), the phrase "competent official" in these provisions is deemed to be replaced with "JPS official".
The authority of the Minister of Health, Labour and Welfare provided for in this Act (excluding the authority of the Minister of Health, Labour and Welfare provided for in Article 100-5, paragraph (1) and paragraph (2)) may be delegated to the director-general of a regional bureau of health and welfare pursuant to Order of the Ministry of Health, Labour and Welfare (or pursuant to Cabinet Order, in the case of the authority of the Minister of Health, Labour and Welfare provided for in Article 28-4).
The authority delegated to the director-general of a regional bureau of health and welfare pursuant to the provisions of the preceding paragraph may be delegated to the director-general of a regional branch bureau of health and welfare pursuant to Order of the Ministry of Health, Labour and Welfare (or pursuant to Cabinet Order, in the case of the authority of the Minister of Health, Labour and Welfare provided for in Article 28-4).
If, pursuant to the provisions of paragraph (1), the authority of the Minister of Health, Labour and Welfare provided for in Article 28-4 has been delegated to the director-general of a regional bureau of health and welfare (or if, pursuant to the provisions of the preceding paragraph, the authority of the Minister of Health, Labour and Welfare provided for in that Article has been delegated to the director-general of a regional branch bureau of health and welfare), the phrase "the Social Security Council" in paragraph (3) of that Article is deemed to be the phrase "the council specified by Cabinet Order which is established in the regional bureau of health and welfare".