Article 13-4Special Provisions on Collection Where a Designated Payment Agent, etc. Has Been Entrusted

①Where the designated payment agent prescribed in Article 231-2-3, paragraph (1) of the Local Autonomy Act or the Organization-designated payment agent prescribed in Article 747-8, paragraph (1) (hereinafter in this Article referred to as a "designated payment agent, etc.") has been entrusted under Article 231-2-2 of that Act or Article 747-7, and that designated payment agent, etc. does not pay in full by the designated date prescribed in those provisions the local government levies to be paid or remitted under Article 231-2-5, paragraph (1) of that Act or Article 747-10, paragraph (1), the head of the local government is to collect those local government levies from that designated payment agent, etc. in accordance with the rules for collection concerning guarantors of local government levies.

②With regard to local government levies that a designated payment agent, etc. is to pay or remit under Article 231-2-5, paragraph (1) of the Local Autonomy Act or Article 747-10, paragraph (1), the head of a local government may collect the remaining amount from the taxpayer or special collection agent relating to those local government levies only where there is a remainder to be collected even after the delinquent tax collection procedure has been carried out against that designated payment agent, etc.