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.
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
accessory taxmachine translation
「附帯税」
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
postponement of tax paymentmachine translation
「延納」
Postponing payment of income tax or inheritance tax as the Income Tax Act or the Inheritance Tax Act allows; a deadline extended in this way does not count as the tax's statutory payment due date (法定納期限).
Short name set inArticle 2, paragraph (1), item (viii)
payment agentmachine translation
「納付受託者」
A person the Commissioner of the National Tax Agency (国税庁長官) designates under Article 34-4, paragraph (1) as able to handle the payment of national taxes properly and reliably and as meeting the requirements a Cabinet Order (政令) sets, who may pay national tax on behalf of a person who entrusts the payment to them.
Defined inArticle 34-3, paragraph (1)· applies only in this article