Where a taxpayer, for the purpose of paying any of the following national taxes, intends to deliver securities other than those available for payment of a national tax, thereby requesting the liquidation of such securities and the appropriation of the proceeds to payment of the national tax by means of money thus collected, the relevant official of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of the Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the customs house or Regional Taxation Bureau; hereinafter the same applies in this Article) may accept the request only when it is found that such securities have been collectable with certainty in the recent past.In this case, if the liquidation of such securities incurs any costs, the person who intends to request the liquidation must also provide an amount equivalent to the amount of such costs:
納税者が次に掲げる国税を納付するため、国税の納付に使用することができる証券以外の有価証券を提供して、その証券の取立てとその取り立てた金銭による当該国税の納付を委託しようとする場合には、税務署（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関又は国税局。以下この条において同じ。）の当該職員は、その証券が最近において確実に取り立てることができるものであると認められるときに限り、その委託を受けることができる。この場合において、その証券の取立てにつき費用を要するときは、その委託をしようとする者は、その費用の額に相当する金額をあわせて提供しなければならない。
a national tax under a tax payment grace period or a delinquent tax collection procedure execution grace period;
a national tax whose due date for payment comes on or after the due date for payment of the securities which are requested to be used for the tax payment; and
beyond the national taxes listed in the preceding two items, a national tax in delinquency, in cases where it is found that the taxpayer has a sincere intention to make the tax payment, and where accepting the request of such tax payment is beneficial to the collection of the national tax.
When the relevant official of the tax office has accepted the request referred to in the preceding paragraph, the official must issue a certificate of acceptance of payment consignment.
税務署の当該職員は、前項の委託を受けたときは、納付受託証書を交付しなければならない。
Where the request referred to in paragraph (1) has been made, if necessary, the relevant official of the tax office may re-consign the collection and payment to a financial institution that the official finds reliable.
第一項の委託があつた場合において、必要があるときは、税務署の当該職員は、確実と認める金融機関にその取立て及び納付の再委託をすることができる。
Where the request referred to in paragraph (1) has been made, if, by the provision of the securities to which the request pertains, it has come to be found that the provision of security under the provisions of the national tax laws is no longer necessary for the national tax listed in item (i) of that paragraph, that security may be deemed to have been provided to the extent so found.