# 国税通則法 / Act on General Rules for National Taxes — 第三十四条の三 (Article 34-3) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-34-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三十四条の三 (Article 34-3)（納付受託者に対する納付の委託） — address `art-34-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-34-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-34-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十四条の三（納付受託者に対する納付の委託） — Entrustment of Payment to Payment Agent caption: machine translation, not official art-34-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-3 · https://japanlaw.org/l/337AC0000000066/art-34-3 **第一項** 国税を納付しようとする者は、その税額が財務省令で定める金額以下である場合であつて、次の各号のいずれかに該当するときは、納付受託者（次条第一項に規定する納付受託者をいう。以下この条において同じ。）に納付を委託することができる。 art-34-3/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1 A person who intends to pay a national tax may, if the tax amount does not exceed the amount specified by Ministry of Finance Order and any of the following items applies, entrust the payment to a payment agent (meaning a payment agent prescribed in paragraph (1) of the following Article; the same applies hereinafter in this Article): machine translation, not official **一** 第三十四条第一項（納付の手続）に規定する納付書で財務省令で定めるものに基づき納付しようとするとき。 art-34-3/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1/item-1 where the person intends to pay based on a payment slip prescribed in Article 34, paragraph (1) (Procedures for Payment) that is specified by Ministry of Finance Order; machine translation, not official **二** 電子情報処理組織を使用して行う納付受託者に対する通知で財務省令で定めるものに基づき納付しようとするとき。 art-34-3/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1/item-2 where the person intends to pay based on a notice to a payment agent given using an electronic data processing system that is specified by Ministry of Finance Order. machine translation, not official **第二項** 次の各号に掲げるときは、当該各号に定める日に当該各号に規定する国税の納付があつたものとみなして、延納、物納及び附帯税に関する規定を適用する。 art-34-3/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-2 In the cases listed in the following items, the provisions on postponement of tax payment, payment in kind and accessory tax apply by deeming the national tax prescribed in the relevant item to have been paid on the day specified in that item: machine translation, not official **一** 国税を納付しようとする者が、前項第一号の納付書を添えて、納付受託者に納付しようとする税額に相当する金銭の交付をしたとき　当該交付をした日 art-34-3/par-2/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-2/item-1 where a person who intends to pay a national tax has delivered to a payment agent money equivalent to the tax amount to be paid, together with the payment slip referred to in item (i) of the preceding paragraph: the day of the delivery; machine translation, not official **二** 国税を納付しようとする者が前項第二号の通知に基づき当該国税を納付しようとする場合において、納付受託者が当該国税を納付しようとする者の委託を受けたとき　当該委託を受けた日 art-34-3/par-2/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-2/item-2 where a person who intends to pay a national tax intends to pay it based on the notice referred to in item (ii) of the preceding paragraph, and the payment agent has been entrusted by that person: the day on which the payment agent was entrusted. machine translation, not official --- ## Cites - art-34-3/par-1: 次条第一項 → 国税通則法 第三十四条の四第一項 (Article 34-4, paragraph (1)), art-34-4/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-1 - art-34-3/par-1: この条 → 国税通則法 第三十四条の三 (Article 34-3), art-34-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-3 · https://japanlaw.org/l/337AC0000000066/art-34-3 - art-34-3/par-1/item-1: 第三十四条第一項 → 国税通則法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-34/par-1 · https://japanlaw.org/l/337AC0000000066/art-34/par-1 - art-34-3/par-2/item-1: 前項第一号 → 国税通則法 第三十四条の三第一項第一号 (Article 34-3, paragraph (1), item (i)), art-34-3/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1/item-1 - art-34-3/par-2/item-2: 前項第二号 → 国税通則法 第三十四条の三第一項第二号 (Article 34-3, paragraph (1), item (ii)), art-34-3/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1/item-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税通則法 第三十四条の三第一項（納付受託者に対する納付の委託） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1 - 国税通則法 第三十四条の三第二項第一号（納付受託者に対する納付の委託） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-2/item-1 - 国税通則法 第三十四条の三第二項第二号（納付受託者に対する納付の委託） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-3/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-2/item-2 - 国税通則法 第三十四条の五第一項第一号（納付受託者の納付） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-5/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-1/item-1 - 国税通則法 第三十四条の五第一項第二号（納付受託者の納付） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-1/item-2 - 国税通則法 第三十四条の五第二項第一号（納付受託者の納付） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-5/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2/item-1 - 国税通則法 第三十四条の五第二項第二号（納付受託者の納付） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-5/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-006, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-007, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18