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.
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Competent Agency for Collection of National Taxes
The collection of a national tax is carried out by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of the disposition for…
国税の徴収は、その徴収に係る処分の際におけるその国税の納税地（以下この条において「現在の納税地」という。）を所轄する税務署長が行う。ただし、保税地域からの引取りに係る消費税等その他税関長が課する消費税等又は国際観光旅客税（国際観光旅客税法第十六条第一項（国内事業者による特別徴収等）の規定により徴収して納付すべきものを…
Open this provisionCompetent Agency for Collection of National Taxes
The regional commissioner of a Regional Taxation Bureau may, when finding it necessary, take over from a district director of the tax office with jurisdiction over an area within the regional…
国税局長は、必要があると認めるときは、その管轄区域内の地域を所轄する税務署長からその徴収する国税について徴収の引継ぎを受けることができる。
Open this provisionCompetent Agency for Collection of National Taxes
The district director of the tax office or the director-general of the customs house may, when finding it necessary, transfer the collection of a national tax that they collect to another district…
税務署長又は税関長は、必要があると認めるときは、その徴収する国税について他の税務署長又は税関長に徴収の引継ぎをすることができる。
Open this provisionSpecial Provisions on the Competent Agency for Collection When Reorganization Proceedings, etc. Have Commenced
When reorganization proceedings or proceedings for the enforcement of an enterprise mortgage have commenced with regard to a stock company, a cooperative financial institution…
株式会社、協同組織金融機関（金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）第二条第二項に規定する協同組織金融機関をいう。以下この項において同じ。）又は相互会社（同条第六項に規定する相互会社をいう。以下この項において同じ。）について更生手続又は企業担保権の実行手続の開始があつた場合には、当該会社…
Open this provision(Consignment of Payment)
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…
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…
Open this provision(Consignment of Payment)
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…
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…
Open this provision(Consignment of Payment)
a national tax under a tax payment grace period or a delinquent tax collection procedure execution grace period;
納税の猶予又は滞納処分に関する猶予に係る国税
Open this provision(Consignment of Payment)
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
納付の委託をしようとする有価証券の支払期日以後に納期限の到来する国税
Open this provisionnational 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
due date for payment
「納期限」
The due date for paying a national tax under Article 35 or 36 (for estimated income tax prepayment, the dates the Income Tax Act sets; for delinquent tax and interest tax, those of the tax they are calculated on); if the tax is not paid in full by then, the tax office sends a demand letter.
Short name set inArticle 37, paragraph (1)
tax payment grace periodmachine translation
「納税の猶予」
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
Short name set inArticle 47, paragraph (1)
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.