If the Minister of Health, Labour and Welfare finds it necessary for the effective collection of premiums and other amounts to be collected under the provisions of this Act, because there is a risk that a person liable for payment pertaining to dispositions for arrears, etc. and the authority listed in item (xxiii) of paragraph (1) of the preceding Article, in the case where the Minister has decided pursuant to paragraph (3) of the preceding Article to personally exercise all or part of that authority, and, among the authority specified by Order of the Ministry of Health, Labour and Welfare prescribed in that item, the authority further specified by Order of the Ministry of Health, Labour and Welfare (hereinafter in this Article referred to as "dispositions for arrears and other dispositions"), is concealing their property for the purpose of evading the execution of dispositions for arrears and other dispositions, or because other circumstances specified by Cabinet Order exist, the Minister may, as specified by Cabinet Order, provide the Minister of Finance with information concerning that person liable for payment and other necessary information, and delegate to the Minister of Finance all or part of the authority for dispositions for arrears and other dispositions pertaining to that person liable for payment.
厚生労働大臣は、前条第三項の規定により滞納処分等及び同条第一項第二十三号に掲げる権限の全部又は一部を自らが行うこととした場合におけるこれらの権限並びに同号に規定する厚生労働省令で定める権限のうち厚生労働省令で定めるもの（以下この条において「滞納処分等その他の処分」という。）に係る納付義務者が滞納処分等その他の処分の執行を免れる目的でその財産について隠ぺいしているおそれがあることその他の政令で定める事情があるため保険料その他この法律の規定による徴収金の効果的な徴収を行う上で必要があると認めるときは、政令で定めるところにより、財務大臣に、当該納付義務者に関する情報その他必要な情報を提供するとともに、当該納付義務者に係る滞納処分等その他の処分の権限の全部又は一部を委任することができる。
If the Minister of Finance has exercised all or part of the authority for dispositions for arrears and other dispositions based on the delegation under the preceding paragraph, the Minister of Finance is to report the status of the execution of dispositions for arrears and other dispositions and its result to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare.
財務大臣は、前項の委任に基づき、滞納処分等その他の処分の権限の全部又は一部を行つたときは、厚生労働省令で定めるところにより、滞納処分等その他の処分の執行の状況及びその結果を厚生労働大臣に報告するものとする。
Paragraph (5) of the preceding Article applies mutatis mutandis to notification by the Minister of Finance where the Minister of Finance exercises all or part of the authority for dispositions for arrears and other dispositions based on the delegation under paragraph (1). In this case, the necessary technical replacement of terms and other matters necessary in connection with notification to a person who is subject to dispositions for arrears and other dispositions are specified by Order of the Ministry of Health, Labour and Welfare.
前条第五項の規定は、第一項の委任に基づき、財務大臣が滞納処分等その他の処分の権限の全部又は一部を行う場合の財務大臣による通知について準用する。この場合において、必要な技術的読替えその他滞納処分等その他の処分の対象となる者に対する通知に関し必要な事項は、厚生労働省令で定める。
The handover of affairs concerning the authority for dispositions for arrears and other dispositions, and other necessary matters, in the case where the Minister of Finance decides to exercise all or part of the authority for dispositions for arrears and other dispositions based on the delegation under paragraph (1), or decides not to exercise all or part of the authority for dispositions for arrears and other dispositions that the Minister of Finance is exercising based on the delegation under that paragraph, are specified by Order of the Ministry of Health, Labour and Welfare.
財務大臣が、第一項の委任に基づき、滞納処分等その他の処分の権限の全部若しくは一部を行うこととし、又は同項の委任に基づき行つている滞納処分等その他の処分の権限の全部若しくは一部を行わないこととする場合における滞納処分等その他の処分の権限に係る事務の引継ぎその他の必要な事項は、厚生労働省令で定める。
The Minister of Finance delegates to the Commissioner of the National Tax Agency the authority delegated under paragraph (1), the authority under paragraph (2), and the authority under paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to paragraph (3).
The Commissioner of the National Tax Agency may, as specified by Cabinet Order, delegate all or part of the authority delegated under the preceding paragraph to the regional commissioner having jurisdiction over the place of residence of the person liable for payment.
国税庁長官は、政令で定めるところにより、前項の規定により委任された権限の全部又は一部を納付義務者の居住地を管轄する国税局長に委任することができる。
A regional commissioner may, as specified by Cabinet Order, delegate all or part of the authority delegated under the preceding paragraph to the district director having jurisdiction over the place of residence of the person liable for payment.
国税局長は、政令で定めるところにより、前項の規定により委任された権限の全部又は一部を納付義務者の居住地を管轄する税務署長に委任することができる。