A person that is found to be capable of properly and reliably carrying out affairs concerning the payment of national taxes (hereinafter referred to as "payment affairs" in this paragraph and Article 34-6, paragraph (1) (Obligation of Payment Agent to Retain Books, etc.)), and that the Commissioner of the National Tax Agency designates as a person meeting the requirements specified by Cabinet Order (hereinafter referred to as a "payment agent" in the provisions up to Article 34-6), may carry out payment affairs upon entrustment by a person who intends to pay a national tax.
国税の納付に関する事務（以下この項及び第三十四条の六第一項（納付受託者の帳簿保存等の義務）において「納付事務」という。）を適正かつ確実に実施することができると認められる者であり、かつ、政令で定める要件に該当する者として国税庁長官が指定するもの（以下第三十四条の六までにおいて「納付受託者」という。）は、国税を納付しようとする者の委託を受けて、納付事務を行うことができる。
When the Commissioner of the National Tax Agency has made a designation under the preceding paragraph, the Commissioner must give public notice of the name, address or location of the office of the payment agent, and other matters specified by Ministry of Finance Order.
When a payment agent intends to change its name, address or location of its office, it must notify the Commissioner of the National Tax Agency to that effect in advance.
納付受託者は、その名称、住所又は事務所の所在地を変更しようとするときは、あらかじめ、その旨を国税庁長官に届け出なければならない。
When a notification under the preceding paragraph has been made, the Commissioner of the National Tax Agency must give public notice of the matters in the notification.
国税庁長官は、前項の規定による届出があつたときは、当該届出に係る事項を公示しなければならない。
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
payment affairsmachine translation
「納付事務」
The work of paying national taxes (国税), which a payment agent (納付受託者) designated by the Commissioner of the National Tax Agency (国税庁長官) may carry out when a person who intends to pay a national tax entrusts it to them.
Short name set inArticle 34-4, paragraph (1)· applies only in this paragraph and in Article 34-6, paragraph (1)
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.
Short name set inArticle 34-4, paragraph (1)· applies only in this provision and in Articles 34-4 to 34-6
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.