The Commissioner of the National Tax Agency may revoke the designation of a person that has been designated under the provisions of Article 34-4, paragraph (1) (Payment Agent) if the person falls under any of the following items:
国税庁長官は、第三十四条の四第一項（納付受託者）の規定による指定を受けた者が次の各号のいずれかに該当するときは、その指定を取り消すことができる。
where the person has ceased to meet the requirements for designation prescribed in Article 34-4, paragraph (1);
第三十四条の四第一項に規定する指定の要件に該当しなくなつたとき。
where the person has failed to make a report under the provisions of Article 34-5, paragraph (2) (Payment by Payment Agent) or paragraph (2) of the preceding Article, or has made a false report;
第三十四条の五第二項（納付受託者の納付）又は前条第二項の規定による報告をせず、又は虚偽の報告をしたとき。
where, in violation of the provisions of paragraph (1) of the preceding Article, the person has failed to keep books, has failed to make entries in the books or has made false entries in them, or has failed to retain the books;
前条第一項の規定に違反して、帳簿を備え付けず、帳簿に記載せず、若しくは帳簿に虚偽の記載をし、又は帳簿を保存しなかつたとき。
where the person has refused, obstructed or evaded an entry or inspection under the provisions of paragraph (3) of the preceding Article, or has failed to answer or has given a false answer to a question under the provisions of that paragraph.
When the Commissioner of the National Tax Agency has revoked a designation under the preceding paragraph, the Commissioner must give public notice to that effect.
国税庁長官は、前項の規定により指定を取り消したときは、その旨を公示しなければならない。