Article 34-6Obligation of Payment Agent to Retain Books, etc.
第三十四条の六(納付受託者の帳簿保存等の義務)
A payment agent must, as provided for by Ministry of Finance Order, keep books, record in them matters concerning payment affairs, and retain them.
If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary and as provided for by Ministry of Finance Order, have a payment agent make reports.
If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary, have officials enter the office of a payment agent and inspect the books and documents of the payment agent (including, where an electronic or magnetic record (meaning a record used in computer data processing that is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses; the same applies hereinafter) has been created or retained in lieu of their creation or retention, that electronic or magnetic record; the same applies hereinafter) and other necessary articles, or question relevant persons.
An official who conducts an on-site inspection under the preceding paragraph must carry an identification card, and must present it if requested by a relevant person.
前項の規定により立入検査を行う職員は、その身分を示す証明書を携帯し、かつ、関係者の請求があるときは、これを提示しなければならない。
The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation.
第三項に規定する権限は、犯罪捜査のために認められたものと解してはならない。
The Commissioner of the National Tax Agency may, as provided for by Cabinet Order, delegate the authority prescribed in paragraph (3) to the regional commissioner of a Regional Taxation Bureau.
国税庁長官は、政令で定めるところにより、第三項に規定する権限を国税局長に委任することができる。
Article 34-7Revocation of Designation of Payment Agent
第三十四条の七(納付受託者の指定の取消し)
The Commissioner of the National Tax Agency may revoke the designation of a person that has been designated under the provisions of Article 34-4, paragraph (1) (Payment Agent) if the person falls under any of the following items:
国税庁長官は、第三十四条の四第一項(納付受託者)の規定による指定を受けた者が次の各号のいずれかに該当するときは、その指定を取り消すことができる。
where the person has ceased to meet the requirements for designation prescribed in Article 34-4, paragraph (1);
第三十四条の四第一項に規定する指定の要件に該当しなくなつたとき。
where the person has failed to make a report under the provisions of Article 34-5, paragraph (2) (Payment by Payment Agent) or paragraph (2) of the preceding Article, or has made a false report;
第三十四条の五第二項(納付受託者の納付)又は前条第二項の規定による報告をせず、又は虚偽の報告をしたとき。
where, in violation of the provisions of paragraph (1) of the preceding Article, the person has failed to keep books, has failed to make entries in the books or has made false entries in them, or has failed to retain the books;
前条第一項の規定に違反して、帳簿を備え付けず、帳簿に記載せず、若しくは帳簿に虚偽の記載をし、又は帳簿を保存しなかつたとき。
where the person has refused, obstructed or evaded an entry or inspection under the provisions of paragraph (3) of the preceding Article, or has failed to answer or has given a false answer to a question under the provisions of that paragraph.
When the Commissioner of the National Tax Agency has revoked a designation under the preceding paragraph, the Commissioner must give public notice to that effect.
国税庁長官は、前項の規定により指定を取り消したときは、その旨を公示しなければならない。
Article 35Payment of National Tax using the Self-Assessment System
第三十五条(申告納税方式による国税等の納付)
A person who has filed a return filed by the due date must, as provided for in the national tax laws, pay to the State the national tax equivalent to the tax amount stated in the return as the amount payable by filing the return, by its statutory payment due date (for a national tax subject to postponement of tax payment, by the due date for payment under that postponement).
The taxpayer of a national tax equivalent to any of the amounts listed in the following items must pay the national tax to the State by the day specified in the items (in the case of a national tax for which the due date for payment is otherwise specified by the national tax laws pertaining to the postponement of tax payments and other national taxes, by such due date for payment as specified in the relevant law):
the tax amount stated in a return filed after the due date as the amount payable by filing such return, or the amount set forth in Article 19, paragraph (4), item (ii) (Amended Return) as stated in an amended return (where the filing of the amended return newly gives rise to a tax amount payable, such tax amount payable): the day on which such return filed after the due date or amended return is filed; or
期限後申告書の提出により納付すべきものとしてこれに記載した税額又は修正申告書に記載した第十九条第四項第二号(修正申告)に掲げる金額(その修正申告書の提出により納付すべき税額が新たにあることとなつた場合には、当該納付すべき税額) その期限後申告書又は修正申告書を提出した日
the amount listed in Article 28, paragraph (2), item (iii) (a) through (c) (Procedures for Reassessment or Determination) as stated in a written notice of reassessment (where the reassessment newly gives rise to a tax amount payable, such tax amount payable), or the tax amount payable as stated in a written notice of determination: the day on which one month has elapsed from the day following the day on which the written notice of reassessment or written notice of determination was given.
更正通知書に記載された第二十八条第二項第三号イからハまで(更正又は決定の手続)に掲げる金額(その更正により納付すべき税額が新たにあることとなつた場合には、当該納付すべき税額)又は決定通知書に記載された納付すべき税額 その更正通知書又は決定通知書が発せられた日の翌日から起算して一月を経過する日
A person who has received a written notice of assessment and determination concerning penalty tax for understatement, penalty tax for failure to file or heavy penalty tax (limited to the heavy penalty tax under Article 68, paragraph (1), (2) or (4) (limited to the part concerning the heavy penalty tax under paragraph (1) or (2) of that Article) (Heavy Penalty Tax); the same applies hereinafter in this paragraph) must pay the penalty tax for understatement, penalty tax for failure to file or heavy penalty tax in the amount stated in the notice by the day on which one month has elapsed from the day following the day on which the notice was given.
Section 2 Collection of National Tax
第二節 国税の徴収
Subsection 1 Request for Tax Payment
第一款 納税の請求
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:
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.
第三十七条(督促)
Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act applies (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Act), and in the case of delinquent tax and interest tax, the due date for payment of the national tax used as the basis for the calculation thereof applies; hereinafter referred to as the "due date for payment"), the district director of the tax office must demand that such taxpayer pay the national tax by sending a demand letter, except where the national tax falls into any of the following categories:
納税者がその国税を第三十五条(申告納税方式による国税の納付)又は前条第二項の納期限(予定納税に係る所得税については、所得税法第百四条第一項、第百七条第一項又は第百十五条(予定納税額の納付)(これらの規定を同法第百六十六条(非居住者に対する準用)において準用する場合を含む。)の納期限とし、延滞税及び利子税については、その計算の基礎となる国税のこれらの納期限とする。以下「納期限」という。)までに完納しない場合には、税務署長は、その国税が次に掲げる国税である場合を除き、その納税者に対し、督促状によりその納付を督促しなければならない。
national tax subject to the provisions of paragraph (1) or (3) of the following Article, or Article 159 (Preservative Seizure) of the National Tax Collection Act; or
national tax to be collected immediately upon the occurrence of a certain event pursuant to the provisions of the national tax laws.
国税に関する法律の規定により一定の事実が生じた場合に直ちに徴収するものとされている国税
The demand letter referred to in the preceding paragraph is to be issued within 50 days from the due date for payment of the national tax, except as otherwise provided for in the national tax laws.
When making the demand referred to in paragraph (1), if there is any delinquent tax or interest tax on the national tax to which the demand pertains, the district director of the tax office must also demand payment of that delinquent tax or interest tax.
第三十八条(繰上請求)
In any of the cases listed in the following items, if the district director of the tax office finds that there is any national tax for which the payable tax amount has been determined (in the case set forth in item (iii), excluding a national tax for which the liability to pay is an obligation to be paid with the trust property), but such national tax is not expected to be paid in full by the due date for payment, they may accelerate the due date and demand immediate payment of the national tax:
税務署長は、次の各号のいずれかに該当する場合において、納付すべき税額の確定した国税(第三号に該当する場合においては、その納める義務が信託財産責任負担債務であるものを除く。)でその納期限までに完納されないと認められるものがあるときは、その納期限を繰り上げ、その納付を請求することができる。
where a compulsory liquidation procedure has been commenced against the taxpayer's property (including cases in which notice has been given under the provisions of Article 2, paragraph (1) (Limitation on the Effect of a Transfer of Ownership, etc.) of the Act on Contracts for the Establishment of Security Interests by Use of Provisional Registration) (Act No. 78 of 1978) (including cases where applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts for Acquisition of Rights other than Ownership of Land, etc.) of the Act);
where the taxpayer has died and their heirs have declared their qualified acceptance;
納税者が死亡した場合において、その相続人が限定承認をしたとき。
where the liability to pay involves a national tax that constitutes an obligation covered by the trust property of a trust that has been terminated (excluding cases where the trust has been terminated on the grounds set forth in Article 163, item (v) (Grounds for Termination of a Trust) of the Trust Act);
その納める義務が信託財産責任負担債務である国税に係る信託が終了したとき(信託法第百六十三条第五号(信託の終了事由)に掲げる事由によつて終了したときを除く。)。
where the taxpayer is expected to lose their domicile or residence in the place of enforcement of this Act without appointing a tax agent; or
納税者が納税管理人を定めないでこの法律の施行地に住所及び居所を有しないこととなるとき。
where the taxpayer is found to have evaded or attempted to evade payment of a national tax or to have received or attempted to receive a refund of a national tax by deception or other wrongful acts, or where the taxpayer is found to have evaded or attempted to evade the execution of the delinquent tax collection procedure.
The demand under the preceding paragraph is made by the district director of the tax office serving a written advance demand stating the tax amount payable, the advanced due date and the place of payment (or, when making a demand under that paragraph with regard to national withholding tax for which notice of tax payment has not been given, a written notice of tax payment bearing a supplementary note to the effect that the demand is being made).
前項の規定による請求は、税務署長が、納付すべき税額、その繰上げに係る期限及び納付場所を記載した繰上請求書(源泉徴収等による国税で納税の告知がされていないものについて同項の規定による請求をする場合には、当該請求をする旨を付記した納税告知書)を送達して行う。
Where any of the items of paragraph (1) applies, if there is any of the following national taxes (excluding those for which the tax amount payable has been determined) for which it is found that collection of the national tax cannot be secured after the tax amount has been determined, the district director of the tax office may, before the statutory tax return due date for the national tax (including the due date for filing a tax basis return), determine, out of the amount of the national tax expected to be determined, the amount for which the district director finds it necessary to execute the delinquent tax collection procedure in advance in order to secure its collection. In this case, the relevant official of the tax office may immediately seize the property of the person up to that amount.
a national tax for which tax liability has been established (excluding consumption tax on the transfer, etc. of a taxable asset);
納税義務の成立した国税(課税資産の譲渡等に係る消費税を除く。)
consumption tax on the transfer, etc. of a taxable asset for which the taxable period has elapsed;
課税期間が経過した課税資産の譲渡等に係る消費税
consumption tax pertaining to a return under the provisions of Article 42, paragraph (1), (4) or (6) (Interim Return for Transfer, etc. of Taxable Assets and Specified Taxable Purchases) of the Consumption Tax Act for which tax liability has been established.
納税義務の成立した消費税法第四十二条第一項、第四項又は第六項(課税資産の譲渡等及び特定課税仕入れについての中間申告)の規定による申告書に係る消費税
The provisions of Article 159, paragraphs (2) through (11) (Preservative Seizure) of the National Tax Collection Act apply mutatis mutandis where a determination under the preceding paragraph has been made. In this case, the term "one year" in paragraph (5) of that Article is deemed to be replaced with "10 months".
国税徴収法第百五十九条第二項から第十一項まで(保全差押え)の規定は、前項の決定があつた場合について準用する。この場合において、同条第五項中「一年」とあるのは、「十月」と読み替えるものとする。