納付受託者は、次の各号のいずれかに該当するときは、政令で定める日までに当該各号に規定する委託を受けた国税を納付しなければならない。
If 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:
第三十四条の三第一項（第一号に係る部分に限る。）（納付受託者に対する納付の委託）の規定により国税を納付しようとする者の委託に基づき当該国税の額に相当する金銭の交付を受けたとき。
where it has received delivery of money equivalent to the amount of a national tax based on entrustment by a person who intends to pay the national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (i)) (Entrustment of Payment to Payment Agent);
第三十四条の三第一項（第二号に係る部分に限る。）の規定により国税を納付しようとする者の委託を受けたとき。
where it has been entrusted by a person who intends to pay a national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (ii)).
納付受託者は、次の各号のいずれかに該当するときは、遅滞なく、財務省令で定めるところにより、その旨及び第一号の場合にあつては交付、第二号の場合にあつては委託を受けた年月日を国税庁長官に報告しなければならない。
If 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):
第三十四条の三第一項（第一号に係る部分に限る。）の規定により国税を納付しようとする者の委託に基づき当該国税の額に相当する金銭の交付を受けたとき。
where it has received delivery of money equivalent to the amount of a national tax based on entrustment by a person who intends to pay the national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (i));
第三十四条の三第一項（第二号に係る部分に限る。）の規定により国税を納付しようとする者の委託を受けたとき。
where it has been entrusted by a person who intends to pay a national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (ii)).
納付受託者が第一項の国税を同項に規定する政令で定める日までに完納しないときは、納付受託者の住所又は事務所の所在地を管轄する税務署長は、国税の保証人に関する徴収の例によりその国税を納付受託者から徴収する。
If 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.
税務署長は、第一項の規定により納付受託者が納付すべき国税については、当該納付受託者に対して第四十条（滞納処分）の規定による処分をしてもなお徴収すべき残余がある場合でなければ、その残余の額について当該国税に係る納税者から徴収することができない。
With 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.