A 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).

If 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.

Notwithstanding 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.

Notwithstanding 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.

Notwithstanding 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.

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.

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.

A 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):

In 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:

A 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.

When 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.

When 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.

When 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.

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:

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):

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.

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.

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.

The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation.

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.

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:

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.

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):

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.

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:

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.

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:

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.

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:

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).

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.

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".

Where an article subject to consumption tax, etc. (excluding consumption tax; the same applies hereinafter in this Article) has been liquidated through a compulsory liquidation procedure, if tax liability for consumption tax, etc. (including the expenses for the delinquent tax collection procedure thereof; the same applies hereinafter in this paragraph, the following paragraph and Article 43, paragraph (1) (Competent Agency for Collection of National Taxes)) is established for the article under the provisions of the national tax laws, the district director of the tax office may collect that consumption tax, etc. out of the proceeds of its sale.

When collecting consumption tax, etc. under the provisions of the preceding paragraph, the district director of the tax office must notify the enforcement agency (meaning the enforcement agency prescribed in Article 2 (Definitions) of the National Tax Collection Act; the same applies hereinafter) and the taxpayer in advance of the tax amount to be collected under that paragraph and other necessary matters.

Where the notice under the preceding paragraph has been given, if the liquidation referred to in paragraph (1) has been carried out, consumption tax, etc. equivalent to the tax amount in the notice is deemed to have been determined for the taxpayer by a determination under the provisions of Article 25 (Determination), and the notice to the enforcement agency is deemed to be a request for share distribution prescribed in the National Tax Collection Act (hereinafter referred to as a "request for share distribution").

If a national tax for which a demand has been made under the provisions of Article 37 (Demand) is not paid in full by the day on which 10 days have elapsed from the day on which the demand letter was issued, if a national tax for which a demand has been made under the provisions of Article 38, paragraph (1) (Advance Demand) is not paid in full by the due date specified in the demand, or in any other case provided for in the National Tax Collection Act, the district director of the tax office executes the delinquent tax collection procedure under the provisions of that Act and other laws.

A national tax may be paid by a third party on behalf of the person who is to pay it.

If a third party who has a legitimate interest in the payment of a national tax, or a third party who has obtained the consent of the person who is to pay a national tax, has paid the national tax in place of the person who is to pay it, and a mortgage has been created to secure the national tax, that third party may, by the payment, be subrogated to the State with regard to the mortgage; provided, however, that this does not apply if the mortgage is a revolving mortgage and the payment was made before the principal to be secured was fixed.

In the case referred to in the preceding paragraph, if the third party has paid part of the national tax referred to in that paragraph, the remaining national tax is collected in priority to the claim of the third party arising from the subrogation under that paragraph.

The provisions of Part III, Chapter I, Section 2, Subsection 2 (Obligee's Subrogation Right) and Subsection 3 (Obligee's Right to Demand Rescission of Fraudulent Act) of the Civil Code apply mutatis mutandis to the collection of national tax.

The collection of a national tax is carried out by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of the disposition for collection (hereinafter referred to as the "current place for tax payment" in this Article); provided, however, that the collection of consumption tax, etc. on goods received from a bonded area and any other consumption tax, etc. imposed by the director-general of the customs house, or of international tourist tax (excluding that which is to be collected and paid under the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act, and including the expenses for the delinquent tax collection procedure thereof), is carried out by the director-general of the customs house with jurisdiction over the place for tax payment of those national taxes.

With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development, or international tourist tax to be collected and paid under the provisions of Article 16, paragraph (1) of the International Tourist Tax Act, if any of the following items applies, the district director of the tax office specified in the relevant item may, notwithstanding the provisions of the main clause of the preceding paragraph, make a disposition for collection with regard to the national tax prescribed in that item:

The regional commissioner of a Regional Taxation Bureau may, when finding it necessary, take over from a district director of the tax office with jurisdiction over an area within the regional commissioner's jurisdictional district the collection of a national tax that the district director collects.

The district director of the tax office or the director-general of the customs house may, when finding it necessary, transfer the collection of a national tax that they collect to another district director of the tax office or director-general of the customs house.

When the collection of a national tax has been transferred under the provisions of the preceding two paragraphs, the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house who has taken over the collection is to notify the person who is to pay the national tax to that effect without delay.

When reorganization proceedings or proceedings for the enforcement of an enterprise mortgage have commenced with regard to a stock company, a cooperative financial institution (meaning a cooperative financial institution prescribed in Article 2, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996); the same applies hereinafter in this paragraph) or a mutual company (meaning a mutual company prescribed in paragraph (6) of that Article; the same applies hereinafter in this paragraph), the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house who may collect the national tax of the company, cooperative financial institution or mutual company may transfer the collection of the national tax that they may collect to the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house with jurisdiction over the location of the district court before which the reorganization proceedings or proceedings for the enforcement of the enterprise mortgage are pending.

The provisions of paragraph (5) of the preceding Article apply mutatis mutandis where the collection of a national tax has been transferred under the provisions of the preceding paragraph.

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".

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.