A payment agent designated by the Organization that has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7 may entrust part of the payment affairs so entrusted to a person specified by Cabinet Order as a person able to appropriately and reliably perform payment affairs.
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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
payment affairsmachine translation
「納付等事務」
The work of paying in specified collection money (特定徴収金) — local tax collection money (地方団体の徴収金) that a taxpayer or special collector (特別徴収義務者) pays by a method a Ministry of Internal Affairs and Communications Order (総務省令) sets — which a payment agent designated by the Local Tax Joint Organization (機構指定納付受託者) may do on the payer's behalf.
Short name set inArticle 747-8, paragraph (1)· applies only in this chapter