A person who intends to pay a national tax may, if the tax amount does not exceed the amount specified by Ministry of Finance Order and any of the following items applies, entrust the payment to a payment agent (meaning a payment agent prescribed in paragraph (1) of the following Article; the same applies hereinafter in this Article):
where the person intends to pay based on a payment slip prescribed in Article 34, paragraph (1) (Procedures for Payment) that is specified by Ministry of Finance Order;
第三十四条第一項（納付の手続）に規定する納付書で財務省令で定めるものに基づき納付しようとするとき。
where the person intends to pay based on a notice to a payment agent given using an electronic data processing system that is specified by Ministry of Finance Order.
電子情報処理組織を使用して行う納付受託者に対する通知で財務省令で定めるものに基づき納付しようとするとき。
In the cases listed in the following items, the provisions on postponement of tax payment, payment in kind and accessory tax apply by deeming the national tax prescribed in the relevant item to have been paid on the day specified in that item:
where a person who intends to pay a national tax has delivered to a payment agent money equivalent to the tax amount to be paid, together with the payment slip referred to in item (i) of the preceding paragraph: the day of the delivery;
where a person who intends to pay a national tax intends to pay it based on the notice referred to in item (ii) of the preceding paragraph, and the payment agent has been entrusted by that person: the day on which the payment agent was entrusted.