# 国税通則法 / Act on General Rules for National Taxes — 第三十四条の二 (Article 34-2) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2. 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: 第三十四条の二 (Article 34-2)（口座振替納付に係る通知等） — address `art-34-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-34-2 - 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. --- ### 第三十四条の二（口座振替納付に係る通知等） — Notice, etc. Concerning Payment by Account Transfer caption: machine translation, not official art-34-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2 · https://japanlaw.org/l/337AC0000000066/art-34-2 **第一項** 税務署長は、預金又は貯金の払出しとその払い出した金銭による国税の納付をその預金口座又は貯金口座のある金融機関に委託して行おうとする納税者から、その納付に必要な事項の当該金融機関に対する通知で財務省令で定めるものの依頼があつた場合には、その納付が確実と認められ、かつ、その依頼を受けることが国税の徴収上有利と認められるときに限り、その依頼を受けることができる。 art-34-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-2/par-1 If a taxpayer who intends to entrust the financial institution at which the taxpayer holds a deposit account or savings account with the withdrawal of deposits or savings and the payment of a national tax with the money so withdrawn requests the district director of the tax office to give the financial institution notice of the matters necessary for that payment, being a notice specified by Ministry of Finance Order, the district director of the tax office may accept the request only if the payment is found to be certain and accepting the request is found to be advantageous for the collection of national tax. machine translation, not official **第二項** 期限内申告書の提出により納付すべき税額の確定した国税でその提出期限と同時に納期限の到来するものが、前項の通知に基づき、政令で定める日までに納付された場合には、その納付の日が納期限後である場合においても、その納付は納期限においてされたものとみなして、延納及び延滞税に関する規定を適用する。 art-34-2/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-2/par-2 If a national tax for which the tax amount payable has been determined by the filing of a return filed by the due date, and whose due date for payment comes at the same time as the due date for filing that return, has been paid based on the notice referred to in the preceding paragraph by the date specified by Cabinet Order, the provisions on postponement of tax payment and delinquent tax apply by deeming the payment to have been made on the due date for payment, even if the day of payment comes after the due date for payment. machine translation, not official --- ## Cites - art-34-2/par-2: 前項 → 国税通則法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-2/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第三十四条の二第二項（口座振替納付に係る通知等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-2/par-2 - 国税通則法 第四十五条第二項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-45/par-2 · https://japanlaw.org/l/337AC0000000066/art-45/par-2 - 国税通則法 附則第四十条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-1 --- ## 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 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18