# 国税通則法 / Act on General Rules for National Taxes — 第三十四条の七 (Article 34-7) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-34-7. 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: 第三十四条の七 (Article 34-7)（納付受託者の指定の取消し） — address `art-34-7` - 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-34-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-34-7 - 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. --- ### 第三十四条の七（納付受託者の指定の取消し） — Revocation of Designation of Payment Agent caption: machine translation, not official art-34-7 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-7 · https://japanlaw.org/l/337AC0000000066/art-34-7 **第一項** 国税庁長官は、第三十四条の四第一項（納付受託者）の規定による指定を受けた者が次の各号のいずれかに該当するときは、その指定を取り消すことができる。 art-34-7/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1 The 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: machine translation, not official **一** 第三十四条の四第一項に規定する指定の要件に該当しなくなつたとき。 art-34-7/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/item-1 where the person has ceased to meet the requirements for designation prescribed in Article 34-4, paragraph (1); machine translation, not official **二** 第三十四条の五第二項（納付受託者の納付）又は前条第二項の規定による報告をせず、又は虚偽の報告をしたとき。 art-34-7/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/item-2 where the person has failed to make a report under the provisions of Article 34-5, paragraph (2) (Payment by Payment Agent) or paragraph (2) of the preceding Article, or has made a false report; machine translation, not official **三** 前条第一項の規定に違反して、帳簿を備え付けず、帳簿に記載せず、若しくは帳簿に虚偽の記載をし、又は帳簿を保存しなかつたとき。 art-34-7/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/item-3 where, in violation of the provisions of paragraph (1) of the preceding Article, the person has failed to keep books, has failed to make entries in the books or has made false entries in them, or has failed to retain the books; machine translation, not official **四** 前条第三項の規定による立入り若しくは検査を拒み、妨げ、若しくは忌避し、又は同項の規定による質問に対して陳述をせず、若しくは虚偽の陳述をしたとき。 art-34-7/par-1/item-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/item-4 where the person has refused, obstructed or evaded an entry or inspection under the provisions of paragraph (3) of the preceding Article, or has failed to answer or has given a false answer to a question under the provisions of that paragraph. machine translation, not official **第二項** 国税庁長官は、前項の規定により指定を取り消したときは、その旨を公示しなければならない。 art-34-7/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-2 When the Commissioner of the National Tax Agency has revoked a designation under the preceding paragraph, the Commissioner must give public notice to that effect. machine translation, not official --- ## Cites - art-34-7/par-1: 第三十四条の四第一項 → 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-34-7/par-1/item-1: 第三十四条の四第一項 → 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-34-7/par-1/item-2: 第三十四条の五第二項 → 国税通則法 第三十四条の五第二項 (Article 34-5, paragraph (2)), art-34-5/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-5/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2 - art-34-7/par-1/item-2: 前条第二項 → 国税通則法 第三十四条の六第二項 (Article 34-6, paragraph (2)), art-34-6/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-2 - art-34-7/par-1/item-3: 前条第一項 → 国税通則法 第三十四条の六第一項 (Article 34-6, paragraph (1)), art-34-6/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-1 - art-34-7/par-1/item-4: 前条第三項 → 国税通則法 第三十四条の六第三項 (Article 34-6, paragraph (3)), art-34-6/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-3 - art-34-7/par-2: 前項 → 国税通則法 第三十四条の七第一項 (Article 34-7, paragraph (1)), art-34-7/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 第三十四条の七第二項（納付受託者の指定の取消し） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-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-20260918T180319-007, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-008, 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