Article 321-5-2Special Provisions for the Payment Period of Tax Specially Collected on Salary Income

①If the special collection agent under Article 321-4 has obtained the approval of the mayor of the municipality to which the remittance pertaining to that special collection is to be remitted with respect to its office, place of business or other similar place that handles the payment of salary (limited to those at which the persons receiving payment of salary are regularly fewer than 10; hereinafter in this paragraph referred to as an "office or similar place"), it may, notwithstanding paragraph (1) of the preceding Article, remit the amount of tax specially collected on salary income collected pursuant to that paragraph on the salary paid at that office or similar place in each period from June to November and from December to May of the following year (for the period containing the day on which the approval was obtained among those periods, the period from the month containing that day to the last month of that period) to the municipality concerned by the 10th of the month following the last month belonging to each such period. The same applies to the amount of tax specially collected on salary income collected pursuant to the proviso to paragraph (2) of the preceding Article.

②Beyond what is provided for in the preceding paragraph, the rescission of the approval under the preceding paragraph, the special provisions for the payment period in the case of that rescission, and other matters necessary with respect to the special provisions for the payment period of the amount of tax specially collected on salary income are specified by Cabinet Order.