第四十五条（税関長又は国税局長が徴収する場合の読替規定）
Article 45Replacement of Terms Where the Director-General of the Customs House or the Regional Commissioner Collects National Tax
第四十三条第一項ただし書（国税の徴収の所轄庁）の規定により税関長が徴収する場合又は同条第四項若しくは前条第一項の規定により税関長が徴収の引継ぎを受けた場合におけるこの章（第三十八条第三項（繰上請求）、第三十九条（強制換価の場合の消費税等の徴収の特例）及びこの節を除く。以下この項において同じ。）の規定の適用については、同章（第三十四条の六（納付受託者の帳簿保存等の義務）及び第三十六条（納税の告知）を除く。）中「税務署長」又は「税務署」とあるのは「税関長」又は「税関」と、「国税庁長官」とあるのは「財務大臣」と、第三十四条の六第二項及び第三項中「国税庁長官」とあるのは「財務大臣」と、同条第六項中「国税庁長官」とあるのは「財務大臣」と、「国税局長」とあるのは「税関長」と、第三十六条第一項中「税務署長」とあるのは「税関長」と、「同じ。）」とあるのは「同じ。）又は国際観光旅客税法第十八条第一項（国際観光旅客等による納付）の規定により納付すべき国際観光旅客税でその法定納期限までに納付されなかつたもの」と、同条第二項中「税務署長」とあるのは「税関長」とする。
For the purpose of applying the provisions of this Chapter (excluding Article 38, paragraph (3) (Advance Demand), Article 39 (Special Provisions for Collection of Consumption Tax, etc. in Case of Compulsory Liquidation) and this Section; the same applies hereinafter in this paragraph) where the director-general of the customs house collects a national tax under the provisions of the proviso to Article 43, paragraph (1) (Competent Agency for Collection of National Taxes), or where the director-general of the customs house has taken over the collection of a national tax under the provisions of paragraph (4) of that Article or paragraph (1) of the preceding Article, the terms "district director of the tax office" and "tax office" in this Chapter (excluding Article 34-6 (Obligation of Payment Agent to Retain Books, etc.) and Article 36 (Notice of Tax Payment)) are deemed to be replaced with "director-general of the customs house" and "customs house", respectively, and the term "Commissioner of the National Tax Agency" with "Minister of Finance"; the term "Commissioner of the National Tax Agency" in Article 34-6, paragraphs (2) and (3) is deemed to be replaced with "Minister of Finance"; the term "Commissioner of the National Tax Agency" in paragraph (6) of that Article is deemed to be replaced with "Minister of Finance", and the term "regional commissioner of a Regional Taxation Bureau" with "director-general of the customs house"; the term "district director of the tax office" in Article 36, paragraph (1) is deemed to be replaced with "director-general of the customs house", and the phrase "the same applies in the following Article)" with "the same applies in the following Article) or international tourist tax to be paid under the provisions of Article 18, paragraph (1) (Payment by International Tourists, etc.) of the International Tourist Tax Act that has not been paid by its statutory payment due date"; and the term "district director of the tax office" in paragraph (2) of that Article is deemed to be replaced with "director-general of the customs house".
第四十三条第三項又は前条第一項の規定により国税局長が徴収の引継ぎを受けた場合におけるこの章（第三十四条の二（口座振替納付に係る通知等）、第三十六条、第三十八条第三項、第三十九条及びこの節を除く。）の規定の適用については、「税務署長」又は「税務署」とあるのは、「国税局長」又は「国税局」とする。
For the purpose of applying the provisions of this Chapter (excluding Article 34-2 (Notice, etc. Concerning Payment by Account Transfer), Article 36, Article 38, paragraph (3), Article 39 and this Section) where the regional commissioner of a Regional Taxation Bureau has taken over the collection of a national tax under the provisions of Article 43, paragraph (3) or paragraph (1) of the preceding Article, the terms "district director of the tax office" and "tax office" are deemed to be replaced with "regional commissioner of the Regional Taxation Bureau" and "Regional Taxation Bureau", respectively.