Article 747-10Payment or Remittance by Payment Agent Designated by the Organization
第七百四十七条の十(機構指定納付受託者の納付又は納入)
When a payment agent designated by the Organization has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7, it must pay or remit the specified collections so entrusted to the Organization by the date designated by the Organization.
When a payment agent designated by the Organization has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7, it must report that fact and the date of the entrustment to the Organization without delay, as provided by Order of the Ministry of Internal Affairs and Communications.
When the Organization has received a report under the preceding paragraph, it must promptly notify the local government that is to receive the payment or remittance of the specified collections relating to the report of the matters relating to the report, as provided by Order of the Ministry of Internal Affairs and Communications.
In the case referred to in paragraph (1), if the payment agent designated by the Organization has paid or remitted the specified collections to the Organization by the date designated under that paragraph, the specified collections are deemed to have been paid or remitted on the date of the entrustment.
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 747-2, paragraph (1)· applies only in this chapter
specified collectionsmachine translation
「特定徴収金」
Local government collections (地方団体の徴収金) relating to local taxes that a taxpayer or special collection agent (特別徴収義務者) pays or remits by a method an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Short name set inArticle 747-6, paragraph (3)· applies only in this chapter
payment agent designated by the Organizationmachine translation
「機構指定納付受託者」
A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).
Short name set inArticle 747-8, paragraph (1)· applies only in this chapter