A person specified by Cabinet Order as a person able to appropriately and reliably perform affairs concerning the payment or remittance of specified collections (hereinafter in this Chapter referred to as "payment affairs") who is designated by the Organization as provided by Order of the Ministry of Internal Affairs and Communications (hereinafter in this Chapter referred to as a "payment agent designated by the Organization") may, as provided by Order of the Ministry of Internal Affairs and Communications, perform payment affairs upon entrustment by a person who intends to pay or remit specified collections.
When the Organization has made a designation under the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government of the name, address or location of the office, and other matters specified by Order of the Ministry of Internal Affairs and Communications, of the payment agent designated by the Organization, and must make them public without delay.
When a payment agent designated by the Organization intends to change its name, address or location of its office, it must notify the Organization to that effect in advance, as provided by Order of the Ministry of Internal Affairs and Communications.
When the Organization has received a notification under the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government of the matters relating to that notification, and must make them public without delay.
A local government may state its opinion to the Organization when it finds it necessary in connection with the designation under the provisions of paragraph (1).
When a local government has stated its opinion pursuant to the provisions of the preceding paragraph, the Organization must respect that opinion and take necessary measures.
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 747-2, paragraph (1)· applies only in this chapter
specified collectionsmachine translation
「特定徴収金」
Local government collections (地方団体の徴収金) relating to local taxes that a taxpayer or special collection agent (特別徴収義務者) pays or remits by a method an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Short name set inArticle 747-6, paragraph (3)· applies only in this chapter
payment agent designated by the Organizationmachine translation
「機構指定納付受託者」
A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).
Short name set inArticle 747-8, paragraph (1)· applies only in this chapter
payment affairsmachine translation
「納付等事務」
The work of paying in specified collection money (特定徴収金) — local tax collection money (地方団体の徴収金) that a taxpayer or special collector (特別徴収義務者) pays by a method a Ministry of Internal Affairs and Communications Order (総務省令) sets — which a payment agent designated by the Local Tax Joint Organization (機構指定納付受託者) may do on the payer's behalf.
Short name set inArticle 747-8, paragraph (1)· applies only in this chapter