①A local government is to have the Organization perform the affairs of receiving specified collections, as provided by Cabinet Order.

②The term "specified collections" in the preceding paragraph means, among the local government levies relating to local tax, those that a person liable for tax or a special collection agent pays or remits by a method specified by Order of the Ministry of Internal Affairs and Communications.

③The Organization may entrust part of the affairs of receiving the specified collections prescribed in the preceding paragraph (hereinafter in this Chapter referred to as "specified collections") that it performs pursuant to the provisions of paragraph (1) to a specified financial institution, etc. (meaning, among the financial institutions, etc. prescribed in Article 20-11-2, those that conform to the standards specified by Order of the Ministry of Internal Affairs and Communications as ones able to perform the affairs of receiving specified collections appropriately and reliably), as provided by Cabinet Order.

A person who intends to pay or remit specified collections may, when intending to pay or remit them on the basis of a notice specified by Order of the Ministry of Internal Affairs and Communications that is given by use of an electronic data processing system to a payment agent designated by the Organization (meaning a payment agent designated by the Organization prescribed in paragraph (1) of the following Article; the same applies hereinafter in this Article), entrust the payment or remittance to the payment agent designated by the Organization.

①A person specified by Cabinet Order as a person able to appropriately and reliably perform affairs concerning the payment or remittance of specified collections (hereinafter in this Chapter referred to as "payment affairs") who is designated by the Organization as provided by Order of the Ministry of Internal Affairs and Communications (hereinafter in this Chapter referred to as a "payment agent designated by the Organization") may, as provided by Order of the Ministry of Internal Affairs and Communications, perform payment affairs upon entrustment by a person who intends to pay or remit specified collections.

②When the Organization has made a designation under the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government of the name, address or location of the office, and other matters specified by Order of the Ministry of Internal Affairs and Communications, of the payment agent designated by the Organization, and must make them public without delay.

③When a payment agent designated by the Organization intends to change its name, address or location of its office, it must notify the Organization to that effect in advance, as provided by Order of the Ministry of Internal Affairs and Communications.

④When the Organization has received a notification under the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government of the matters relating to that notification, and must make them public without delay.

⑤A local government may state its opinion to the Organization when it finds it necessary in connection with the designation under the provisions of paragraph (1).

⑥When a local government has stated its opinion pursuant to the provisions of the preceding paragraph, the Organization must respect that opinion and take necessary measures.

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.

①When 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.

②When 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.

③When 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.

④In 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.

①A payment agent designated by the Organization must, as provided by Order of the Ministry of Internal Affairs and Communications, keep books, enter in them matters relating to payment affairs, and retain them.

②When the Organization finds it necessary for enforcing the provisions of the preceding three Articles and this Article, it may, to the extent necessary and as provided by Order of the Ministry of Internal Affairs and Communications, have a payment agent designated by the Organization make a report.

③When the Organization finds it necessary for enforcing the provisions of the preceding three Articles and this Article, it may, to the extent necessary, have its officials enter the offices of a payment agent designated by the Organization and inspect the books and documents of the payment agent designated by the Organization (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer; the same applies hereinafter in this paragraph) have been made or kept in lieu of making or keeping them, those electronic or magnetic records) and other necessary articles, or question the persons concerned.

④An official who conducts an on-site inspection under the preceding paragraph must carry a certificate showing the official's status, and must present it if requested by a relevant person.

⑤The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation.

①The Organization may, as provided by Order of the Ministry of Internal Affairs and Communications, rescind the designation under the provisions of Article 747-8, paragraph (1) if a payment agent designated by the Organization falls under any of the following items:

②When the Organization has rescinded a designation pursuant to the provisions of the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government to that effect, and must make it public without delay.

In addition to what is provided for in Articles 747-2 through the preceding Article, matters necessary concerning local tax filing, etc. in documents, etc. made pursuant to the provisions of Article 747-2, paragraph (1), local tax filing, etc. other than one in documents, etc. made pursuant to the provisions of Article 747-3, paragraph (1), specified local tax notices in writing, etc. made pursuant to the provisions of Article 747-4, paragraph (1), and specified local tax notices, etc. made pursuant to the provisions of Article 747-5, paragraph (1), and the receipt of specified collections made pursuant to the provisions of Articles 747-6 through the preceding Article, are specified by Cabinet Order.