①A person who intends to pay a national tax must pay money equivalent to the tax amount, together with a payment slip (or, if the person has been served with a written notice of tax payment, that written notice of tax payment), to the Bank of Japan (including its agencies that receive national taxes) or to an official of the tax office that receives the national tax; provided, however, that this does not preclude payment by securities as provided for in the Act on Payment of Revenue by Securities (Act No. 10 of 1916), or, where the person has notified the district director of the tax office in advance as provided for by Ministry of Finance Order, payment by a method specified by Ministry of Finance Order (referred to as a "specified payment method" in the following paragraph) (for the payment of motor vehicle tonnage tax (excluding that which is to be collected by the district director of the tax office under the provisions of Article 14 (Collection by District Director of Tax Office) of the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971)) or registration and license tax (excluding that which is to be collected by the district director of the tax office under the provisions of Article 29 (Collection by District Director of Tax Office) of the Registration and License Tax Act (Act No. 35 of 1967)), payment by the method specified by Ministry of Finance Order prescribed in Article 10-2 (Special Provisions on Payment by Method Using Electronic Data Processing System, etc.) of the Motor Vehicle Tonnage Tax Act or Article 24-2 (Special Provisions on Payment by Method Using Electronic Data Processing System, etc.) of the Registration and License Tax Act).

②If those of the procedures for payment by a specified payment method (limited to a method specified by Ministry of Finance Order as a method using an electronic data processing system) of a national tax (limited to a national tax whose statutory payment due date comes at the same time as its statutory tax return due date (excluding self-assessed consumption tax, etc. on imported goods), and including national withholding tax) that are specified by Ministry of Finance Order have been carried out on the statutory payment due date (limited to cases where the tax amount does not exceed the amount specified by Ministry of Finance Order), and the payment has been made by the date specified by Cabinet Order, the provisions on postponement of tax payment and accessory tax apply by deeming the payment to have been made on the statutory payment due date.

③Notwithstanding the provisions of paragraph (1), a national tax required to be paid with revenue stamps is to be paid by affixing revenue stamps equivalent to the tax amount, as provided for in the national tax laws. The same applies where a national tax that may be paid with revenue stamps is paid with revenue stamps.

④Notwithstanding the provisions of paragraph (1), a national tax for which permission for payment in kind has been granted may be paid in kind as provided for in the national tax laws.

⑤Notwithstanding the provisions of paragraph (1), a person who intends to pay a national tax and has a domicile or residence in an area outside the place of enforcement of this Act (hereinafter referred to as an "overseas taxpayer" in this paragraph) may pay the national tax, as provided for by Ministry of Finance Order, by transferring money equivalent to the tax amount, via a business office, office or any other similar facility of a financial institution (limited to one located in an area outside the place of enforcement of this Act; hereinafter referred to as an "overseas business office, etc." in this paragraph), into a deposit account (limited to one opened for receiving payment of national taxes) of an official of the tax office that receives the national tax. In this case, the provisions on postponement of tax payment, payment in kind and accessory tax apply by deeming the payment of the national tax to have been made on the day on which the overseas taxpayer remitted the money via the overseas business office, etc. of the financial institution.

①If a taxpayer who intends to entrust the financial institution at which the taxpayer holds a deposit account or savings account with the withdrawal of deposits or savings and the payment of a national tax with the money so withdrawn requests the district director of the tax office to give the financial institution notice of the matters necessary for that payment, being a notice specified by Ministry of Finance Order, the district director of the tax office may accept the request only if the payment is found to be certain and accepting the request is found to be advantageous for the collection of national tax.

②If a national tax for which the tax amount payable has been determined by the filing of a return filed by the due date, and whose due date for payment comes at the same time as the due date for filing that return, has been paid based on the notice referred to in the preceding paragraph by the date specified by Cabinet Order, the provisions on postponement of tax payment and delinquent tax apply by deeming the payment to have been made on the due date for payment, even if the day of payment comes after the due date for payment.

①A person who intends to pay a national tax may, if the tax amount does not exceed the amount specified by Ministry of Finance Order and any of the following items applies, entrust the payment to a payment agent (meaning a payment agent prescribed in paragraph (1) of the following Article; the same applies hereinafter in this Article):

②In the cases listed in the following items, the provisions on postponement of tax payment, payment in kind and accessory tax apply by deeming the national tax prescribed in the relevant item to have been paid on the day specified in that item:

①A person that is found to be capable of properly and reliably carrying out affairs concerning the payment of national taxes (hereinafter referred to as "payment affairs" in this paragraph and Article 34-6, paragraph (1) (Obligation of Payment Agent to Retain Books, etc.)), and that the Commissioner of the National Tax Agency designates as a person meeting the requirements specified by Cabinet Order (hereinafter referred to as a "payment agent" in the provisions up to Article 34-6), may carry out payment affairs upon entrustment by a person who intends to pay a national tax.

②When the Commissioner of the National Tax Agency has made a designation under the preceding paragraph, the Commissioner must give public notice of the name, address or location of the office of the payment agent, and other matters specified by Ministry of Finance Order.

③When a payment agent intends to change its name, address or location of its office, it must notify the Commissioner of the National Tax Agency to that effect in advance.

④When a notification under the preceding paragraph has been made, the Commissioner of the National Tax Agency must give public notice of the matters in the notification.

①If any of the following items applies, a payment agent must pay the national tax for which it has been entrusted as prescribed in the relevant item by the date specified by Cabinet Order:

②If any of the following items applies, a payment agent must, without delay and as provided for by Ministry of Finance Order, report to the Commissioner of the National Tax Agency to that effect and the date on which it received the delivery, in the case referred to in item (i), or on which it was entrusted, in the case referred to in item (ii):

③If a payment agent fails to pay in full the national tax referred to in paragraph (1) by the date specified by Cabinet Order prescribed in that paragraph, the district director of the tax office with jurisdiction over the address or the location of the office of the payment agent collects the national tax from the payment agent in accordance with the rules for collection from a guarantor of national tax.

④With regard to a national tax that a payment agent is to pay under the provisions of paragraph (1), the district director of the tax office may not collect the remaining amount from the taxpayer of that national tax unless an amount remains to be collected even after a disposition under the provisions of Article 40 (Delinquent Tax Collection Procedure) has been taken against the payment agent.