If any of the following items applies, a payment agent must pay the national tax for which it has been entrusted as prescribed in the relevant item by the date specified by Cabinet Order:
where it has received delivery of money equivalent to the amount of a national tax based on entrustment by a person who intends to pay the national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (i)) (Entrustment of Payment to Payment Agent);
第三十四条の三第一項（第一号に係る部分に限る。）（納付受託者に対する納付の委託）の規定により国税を納付しようとする者の委託に基づき当該国税の額に相当する金銭の交付を受けたとき。
where it has been entrusted by a person who intends to pay a national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (ii)).
第三十四条の三第一項（第二号に係る部分に限る。）の規定により国税を納付しようとする者の委託を受けたとき。
If any of the following items applies, a payment agent must, without delay and as provided for by Ministry of Finance Order, report to the Commissioner of the National Tax Agency to that effect and the date on which it received the delivery, in the case referred to in item (i), or on which it was entrusted, in the case referred to in item (ii):
where it has received delivery of money equivalent to the amount of a national tax based on entrustment by a person who intends to pay the national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (i));
第三十四条の三第一項（第一号に係る部分に限る。）の規定により国税を納付しようとする者の委託に基づき当該国税の額に相当する金銭の交付を受けたとき。
where it has been entrusted by a person who intends to pay a national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (ii)).
第三十四条の三第一項（第二号に係る部分に限る。）の規定により国税を納付しようとする者の委託を受けたとき。
If a payment agent fails to pay in full the national tax referred to in paragraph (1) by the date specified by Cabinet Order prescribed in that paragraph, the district director of the tax office with jurisdiction over the address or the location of the office of the payment agent collects the national tax from the payment agent in accordance with the rules for collection from a guarantor of national tax.
With regard to a national tax that a payment agent is to pay under the provisions of paragraph (1), the district director of the tax office may not collect the remaining amount from the taxpayer of that national tax unless an amount remains to be collected even after a disposition under the provisions of Article 40 (Delinquent Tax Collection Procedure) has been taken against the payment agent.
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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
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
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
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
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.