税務署長は、預金又は貯金の払出しとその払い出した金銭による国税の納付をその預金口座又は貯金口座のある金融機関に委託して行おうとする納税者から、その納付に必要な事項の当該金融機関に対する通知で財務省令で定めるものの依頼があつた場合には、その納付が確実と認められ、かつ、その依頼を受けることが国税の徴収上有利と認められるときに限り、その依頼を受けることができる。
If 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or savings account with the withdrawal of deposits or savings and the payment of a national tax with the money so withdrawn requests the district director of the tax office to give the financial institution notice of the matters necessary for that payment, being a notice specified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.
期限内申告書の提出により納付すべき税額の確定した国税でその提出期限と同時に納期限の到来するものが、前項の通知に基づき、政令で定める日までに納付された場合には、その納付の日が納期限後である場合においても、その納付は納期限においてされたものとみなして、延納及び延滞税に関する規定を適用する。
If 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.