A person who intends to pay a national tax must pay money equivalent to the tax amount, together with a payment slip (or, if the person has been served with a written notice of tax payment, that written notice of tax payment), to the Bank of Japan (including its agencies that receive national taxes) or to an official of the tax office that receives the national tax; provided, however, that this does not preclude payment by securities as provided for in the Act on Payment of Revenue by Securities (Act No. 10 of 1916), or, where the person has notified the district director of the tax office in advance as provided for by Ministry of Finance Order, payment by a method specified by Ministry of Finance Order (referred to as a "specified payment method" in the following paragraph) (for the payment of motor vehicle tonnage tax (excluding that which is to be collected by the district director of the tax office under the provisions of Article 14 (Collection by District Director of Tax Office) of the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971)) or registration and license tax (excluding that which is to be collected by the district director of the tax office under the provisions of Article 29 (Collection by District Director of Tax Office) of the Registration and License Tax Act (Act No. 35 of 1967)), payment by the method specified by Ministry of Finance Order prescribed in Article 10-2 (Special Provisions on Payment by Method Using Electronic Data Processing System, etc.) of the Motor Vehicle Tonnage Tax Act or Article 24-2 (Special Provisions on Payment by Method Using Electronic Data Processing System, etc.) of the Registration and License Tax Act).
国税を納付しようとする者は、その税額に相当する金銭に納付書（納税告知書の送達を受けた場合には、納税告知書）を添えて、これを日本銀行（国税の収納を行う代理店を含む。）又はその国税の収納を行う税務署の職員に納付しなければならない。ただし、証券をもつてする歳入納付に関する法律（大正五年法律第十号）の定めるところにより証券で納付すること又は財務省令で定めるところによりあらかじめ税務署長に届け出た場合に財務省令で定める方法（次項において「特定納付方法」という。）により納付すること（自動車重量税（自動車重量税法（昭和四十六年法律第八十九号）第十四条（税務署長による徴収）の規定により税務署長が徴収するものとされているものを除く。）又は登録免許税（登録免許税法（昭和四十二年法律第三十五号）第二十九条（税務署長による徴収）の規定により税務署長が徴収するものとされているものを除く。）の納付にあつては、自動車重量税法第十条の二（電子情報処理組織を使用する方法等による納付の特例）又は登録免許税法第二十四条の二（電子情報処理組織を使用する方法等による納付の特例）に規定する財務省令で定める方法により納付すること）を妨げない。
If those of the procedures for payment by a specified payment method (limited to a method specified by Ministry of Finance Order as a method using an electronic data processing system) of a national tax (limited to a national tax whose statutory payment due date comes at the same time as its statutory tax return due date (excluding self-assessed consumption tax, etc. on imported goods), and including national withholding tax) that are specified by Ministry of Finance Order have been carried out on the statutory payment due date (limited to cases where the tax amount does not exceed the amount specified by Ministry of Finance Order), and the payment has been made by the date specified by Cabinet Order, the provisions on postponement of tax payment and accessory tax apply by deeming the payment to have been made on the statutory payment due date.
特定納付方法（電子情報処理組織を使用する方法として財務省令で定める方法に限る。）による国税（法定申告期限と同時に法定納期限が到来するもの（輸入品に係る申告消費税等を除く。）に限るものとし、源泉徴収等による国税を含む。）の納付の手続のうち財務省令で定めるものが法定納期限に行われた場合（その税額が財務省令で定める金額以下である場合に限る。）において、政令で定める日までにその納付がされたときは、その納付は法定納期限においてされたものとみなして、延納及び附帯税に関する規定を適用する。
Notwithstanding the provisions of paragraph (1), a national tax required to be paid with revenue stamps is to be paid by affixing revenue stamps equivalent to the tax amount, as provided for in the national tax laws. The same applies where a national tax that may be paid with revenue stamps is paid with revenue stamps.
Notwithstanding the provisions of paragraph (1), a national tax for which permission for payment in kind has been granted may be paid in kind as provided for in the national tax laws.
Notwithstanding the provisions of paragraph (1), a person who intends to pay a national tax and has a domicile or residence in an area outside the place of enforcement of this Act (hereinafter referred to as an "overseas taxpayer" in this paragraph) may pay the national tax, as provided for by Ministry of Finance Order, by transferring money equivalent to the tax amount, via a business office, office or any other similar facility of a financial institution (limited to one located in an area outside the place of enforcement of this Act; hereinafter referred to as an "overseas business office, etc." in this paragraph), into a deposit account (limited to one opened for receiving payment of national taxes) of an official of the tax office that receives the national tax. In this case, the provisions on postponement of tax payment, payment in kind and accessory tax apply by deeming the payment of the national tax to have been made on the day on which the overseas taxpayer remitted the money via the overseas business office, etc. of the financial institution.
国税を納付しようとする者でこの法律の施行地外の地域に住所又は居所を有するもの（以下この項において「国外納付者」という。）は、第一項の規定にかかわらず、財務省令で定めるところにより、金融機関の営業所、事務所その他これらに類するもの（この法律の施行地外の地域にあるものに限る。以下この項において「国外営業所等」という。）を通じてその税額に相当する金銭をその国税の収納を行う税務署の職員の預金口座（国税の納付を受けるために開設されたものに限る。）に対して払込みをすることにより納付することができる。この場合において、その国税の納付は、当該国外納付者が当該金融機関の国外営業所等を通じて送金した日においてされたものとみなして、延納、物納及び附帯税に関する規定を適用する。