①If a taxpayer who intends to entrust the financial institution at which the taxpayer holds a deposit account or savings account with the withdrawal of deposits or savings and the payment of a national tax with the money so withdrawn requests the district director of the tax office to give the financial institution notice of the matters necessary for that payment, being a notice specified by Ministry of Finance Order, the district director of the tax office may accept the request only if the payment is found to be certain and accepting the request is found to be advantageous for the collection of national tax.

②If a national tax for which the tax amount payable has been determined by the filing of a return filed by the due date, and whose due date for payment comes at the same time as the due date for filing that return, has been paid based on the notice referred to in the preceding paragraph by the date specified by Cabinet Order, the provisions on postponement of tax payment and delinquent tax apply by deeming the payment to have been made on the due date for payment, even if the day of payment comes after the due date for payment.