①A payment agent must, as provided for by Ministry of Finance Order, keep books, record in them matters concerning payment affairs, and retain them.

②If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary and as provided for by Ministry of Finance Order, have a payment agent make reports.

③If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary, have officials enter the office of a payment agent and inspect the books and documents of the payment agent (including, where an electronic or magnetic record (meaning a record used in computer data processing that is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses; the same applies hereinafter) has been created or retained in lieu of their creation or retention, that electronic or magnetic record; the same applies hereinafter) and other necessary articles, or question relevant persons.

④An official who conducts an on-site inspection under the preceding paragraph must carry an identification card, 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.

⑥The Commissioner of the National Tax Agency may, as provided for by Cabinet Order, delegate the authority prescribed in paragraph (3) to the regional commissioner of a Regional Taxation Bureau.

①The Commissioner of the National Tax Agency may revoke the designation of a person that has been designated under the provisions of Article 34-4, paragraph (1) (Payment Agent) if the person falls under any of the following items:

②When the Commissioner of the National Tax Agency has revoked a designation under the preceding paragraph, the Commissioner must give public notice to that effect.

①A person who has filed a return filed by the due date must, as provided for in the national tax laws, pay to the State the national tax equivalent to the tax amount stated in the return as the amount payable by filing the return, by its statutory payment due date (for a national tax subject to postponement of tax payment, by the due date for payment under that postponement).

②The taxpayer of a national tax equivalent to any of the amounts listed in the following items must pay the national tax to the State by the day specified in the items (in the case of a national tax for which the due date for payment is otherwise specified by the national tax laws pertaining to the postponement of tax payments and other national taxes, by such due date for payment as specified in the relevant law):

③A person who has received a written notice of assessment and determination concerning penalty tax for understatement, penalty tax for failure to file or heavy penalty tax (limited to the heavy penalty tax under Article 68, paragraph (1), (2) or (4) (limited to the part concerning the heavy penalty tax under paragraph (1) or (2) of that Article) (Heavy Penalty Tax); the same applies hereinafter in this paragraph) must pay the penalty tax for understatement, penalty tax for failure to file or heavy penalty tax in the amount stated in the notice by the day on which one month has elapsed from the day following the day on which the notice was given.

①When the district director of the tax office intends to collect any of the following national taxes (excluding the expenses for the delinquent tax collection procedure thereof; the same applies in the following Article) under the provisions of the national tax laws, they must give notice of tax payment:

②The notice of tax payment under the preceding paragraph is given by the district director of the tax office serving, as provided for by Cabinet Order, a written notice of tax payment stating the tax amount payable, the due date for payment and the place of payment; provided, however, that where consumption tax, etc. is to be paid with money provided as security, or in any other case specified by Cabinet Order, the district director may have the relevant official give the notice orally, in lieu of serving the written notice of tax payment.

①Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act applies (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Act), and in the case of delinquent tax and interest tax, the due date for payment of the national tax used as the basis for the calculation thereof applies; hereinafter referred to as the "due date for payment"), the district director of the tax office must demand that such taxpayer pay the national tax by sending a demand letter, except where the national tax falls into any of the following categories:

②The demand letter referred to in the preceding paragraph is to be issued within 50 days from the due date for payment of the national tax, except as otherwise provided for in the national tax laws.

③When making the demand referred to in paragraph (1), if there is any delinquent tax or interest tax on the national tax to which the demand pertains, the district director of the tax office must also demand payment of that delinquent tax or interest tax.

①In any of the cases listed in the following items, if the district director of the tax office finds that there is any national tax for which the payable tax amount has been determined (in the case set forth in item (iii), excluding a national tax for which the liability to pay is an obligation to be paid with the trust property), but such national tax is not expected to be paid in full by the due date for payment, they may accelerate the due date and demand immediate payment of the national tax:

②The demand under the preceding paragraph is made by the district director of the tax office serving a written advance demand stating the tax amount payable, the advanced due date and the place of payment (or, when making a demand under that paragraph with regard to national withholding tax for which notice of tax payment has not been given, a written notice of tax payment bearing a supplementary note to the effect that the demand is being made).

③Where any of the items of paragraph (1) applies, if there is any of the following national taxes (excluding those for which the tax amount payable has been determined) for which it is found that collection of the national tax cannot be secured after the tax amount has been determined, the district director of the tax office may, before the statutory tax return due date for the national tax (including the due date for filing a tax basis return), determine, out of the amount of the national tax expected to be determined, the amount for which the district director finds it necessary to execute the delinquent tax collection procedure in advance in order to secure its collection. In this case, the relevant official of the tax office may immediately seize the property of the person up to that amount.

④The provisions of Article 159, paragraphs (2) through (11) (Preservative Seizure) of the National Tax Collection Act apply mutatis mutandis where a determination under the preceding paragraph has been made. In this case, the term "one year" in paragraph (5) of that Article is deemed to be replaced with "10 months".