# 国税通則法 / Act on General Rules for National Taxes — 第三十四条の四 (Article 34-4) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4. 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: 第三十四条の四 (Article 34-4)（納付受託者） — address `art-34-4` - 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-34-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-34-4 - 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. --- ### 第三十四条の四（納付受託者） — Payment Agent caption: machine translation, not official art-34-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4 · https://japanlaw.org/l/337AC0000000066/art-34-4 **第一項** 国税の納付に関する事務（以下この項及び第三十四条の六第一項（納付受託者の帳簿保存等の義務）において「納付事務」という。）を適正かつ確実に実施することができると認められる者であり、かつ、政令で定める要件に該当する者として国税庁長官が指定するもの（以下第三十四条の六までにおいて「納付受託者」という。）は、国税を納付しようとする者の委託を受けて、納付事務を行うことができる。 art-34-4/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-1 A person that is found to be capable of properly and reliably carrying out affairs concerning the payment of national taxes (hereinafter referred to as "payment affairs" in this paragraph and Article 34-6, paragraph (1) (Obligation of Payment Agent to Retain Books, etc.)), and that the Commissioner of the National Tax Agency designates as a person meeting the requirements specified by Cabinet Order (hereinafter referred to as a "payment agent" in the provisions up to Article 34-6), may carry out payment affairs upon entrustment by a person who intends to pay a national tax. machine translation, not official **第二項** 国税庁長官は、前項の規定による指定をしたときは、納付受託者の名称、住所又は事務所の所在地その他財務省令で定める事項を公示しなければならない。 art-34-4/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-2 When the Commissioner of the National Tax Agency has made a designation under the preceding paragraph, the Commissioner must give public notice of the name, address or location of the office of the payment agent, and other matters specified by Ministry of Finance Order. machine translation, not official **第三項** 納付受託者は、その名称、住所又は事務所の所在地を変更しようとするときは、あらかじめ、その旨を国税庁長官に届け出なければならない。 art-34-4/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-3 When a payment agent intends to change its name, address or location of its office, it must notify the Commissioner of the National Tax Agency to that effect in advance. machine translation, not official **第四項** 国税庁長官は、前項の規定による届出があつたときは、当該届出に係る事項を公示しなければならない。 art-34-4/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4/par-4 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-4 When a notification under the preceding paragraph has been made, the Commissioner of the National Tax Agency must give public notice of the matters in the notification. machine translation, not official --- ## Cites - art-34-4/par-1: この項 → 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/ja/national-tax-general-rules-act/art-34-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-1 - art-34-4/par-1: 第三十四条の六第一項 → 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/ja/national-tax-general-rules-act/art-34-6/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-1 - art-34-4/par-1: 第三十四条の六 → 国税通則法 第三十四条の六 (Article 34-6), art-34-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-6 · https://japanlaw.org/l/337AC0000000066/art-34-6 - art-34-4/par-2: 前項 → 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/ja/national-tax-general-rules-act/art-34-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-1 - art-34-4/par-4: 前項 → 国税通則法 第三十四条の四第三項 (Article 34-4, paragraph (3)), art-34-4/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-3 ## Cited by 8 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/ja/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 第三十四条の四第一項（納付受託者） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-1 - 国税通則法 第三十四条の四第二項（納付受託者） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-2 - 国税通則法 第三十四条の四第四項（納付受託者） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4/par-4 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-4 - 国税通則法 第三十四条の六第二項（納付受託者の帳簿保存等の義務） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-2 - 国税通則法 第三十四条の六第三項（納付受託者の帳簿保存等の義務） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-6/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-3 - 国税通則法 第三十四条の七第一項（納付受託者の指定の取消し） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-7/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1 - 国税通則法 第三十四条の七第一項第一号（納付受託者の指定の取消し） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-7/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/item-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-20260918T180319-007, 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