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Article 36Notice of Tax Payment

第三十六条（納税の告知）

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:

税務署長は、国税に関する法律の規定により次に掲げる国税（その滞納処分費を除く。次条において同じ。）を徴収しようとするときは、納税の告知をしなければならない。

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);

賦課課税方式による国税（過少申告加算税、無申告加算税及び前条第三項に規定する重加算税を除く。）

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.

前項の規定による納税の告知は、税務署長が、政令で定めるところにより、納付すべき税額、納期限及び納付場所を記載した納税告知書を送達して行う。ただし、担保として提供された金銭をもつて消費税等を納付させる場合その他政令で定める場合には、納税告知書の送達に代え、当該職員に口頭で当該告知をさせることができる。

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Article 36Notice of Tax Payment