When the district director of the tax office intends to collect any of the following national taxes (excluding the expenses for the delinquent tax collection procedure thereof; the same applies in the following Article) under the provisions of the national tax laws, they must give notice of tax payment:
a national tax subject to the official assessment system (excluding penalty tax for understatement, penalty tax for failure to file and the heavy penalty tax prescribed in paragraph (3) of the preceding Article);
national withholding tax that has not been paid by its statutory payment due date;
源泉徴収等による国税でその法定納期限までに納付されなかつたもの
motor vehicle tonnage tax that has not been paid by its statutory payment due date;
自動車重量税でその法定納期限までに納付されなかつたもの
registration and license tax that has not been paid by its statutory payment due date.
登録免許税でその法定納期限までに納付されなかつたもの
The notice of tax payment under the preceding paragraph is given by the district director of the tax office serving, as provided for by Cabinet Order, a written notice of tax payment stating the tax amount payable, the due date for payment and the place of payment; provided, however, that where consumption tax, etc. is to be paid with money provided as security, or in any other case specified by Cabinet Order, the district director may have the relevant official give the notice orally, in lieu of serving the written notice of tax payment.