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Article 11-11Delegation of Authority to the Minister of Finance

第十一条の十一(財務大臣への権限の委任)

Where the Minister of Health, Labour and Welfare delegates the authority for dispositions for arrears and other dispositions pursuant to Article 109-5, paragraph (1) of the Act, the Minister delegates all of it to the Minister of Finance, except for the following:

厚生労働大臣は、法第百九条の五第一項の規定により滞納処分等その他の処分の権限を委任する場合においては、次に掲げるものを除き、その全部を財務大臣に委任する。

the notice under Article 138 of the National Tax Collection Act (Act No. 147 of 1959), which is to be followed as provided for under Article 95 of the Act;

法第九十五条の規定によりその例によるものとされる国税徴収法(昭和三十四年法律第百四十七号)第百三十八条の規定による告知

the suspension of the execution of dispositions for arrears under Article 153, paragraph (1) of the National Tax Collection Act, which is to be followed as provided for under Article 95 of the Act;

法第九十五条の規定によりその例によるものとされる国税徴収法第百五十三条第一項の規定による滞納処分の執行の停止

the extension under Article 11 of the Act on General Rules for National Taxes (Act No. 66 of 1962), which is to be followed as provided for under Article 95 of the Act;

法第九十五条の規定によりその例によるものとされる国税通則法(昭和三十七年法律第六十六号)第十一条の規定による延長

the notice under Article 36, paragraph (1) of the Act on General Rules for National Taxes, which is to be followed as provided for under Article 95 of the Act;

法第九十五条の規定によりその例によるものとされる国税通則法第三十六条第一項の規定による告知

the acceptance of entrustment under Article 55, paragraph (1) of the Act on General Rules for National Taxes, which is to be followed as provided for under Article 95 of the Act;

法第九十五条の規定によりその例によるものとされる国税通則法第五十五条第一項の規定による受託

the exemption under Article 63 of the Act on General Rules for National Taxes, which is to be followed as provided for under Article 95 of the Act;

法第九十五条の規定によりその例によるものとされる国税通則法第六十三条の規定による免除

the issuance under Article 123, paragraph (1) of the Act on General Rules for National Taxes, which is to be followed as provided for under Article 95 of the Act; and

法第九十五条の規定によりその例によるものとされる国税通則法第百二十三条第一項の規定による交付

authority specified by Order of the Ministry of Health, Labour and Welfare, in addition to that listed in the preceding items.

前各号に掲げるもののほか、厚生労働省令で定める権限

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