# 国税通則法 / Act on General Rules for National Taxes — 第三十四条の五 (Article 34-5) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5. 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: 第三十四条の五 (Article 34-5)（納付受託者の納付） — address `art-34-5` - 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-34-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-34-5 - 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. --- ### 第三十四条の五（納付受託者の納付） — Payment by Payment Agent caption: machine translation, not official art-34-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5 · https://japanlaw.org/l/337AC0000000066/art-34-5 **第一項** 納付受託者は、次の各号のいずれかに該当するときは、政令で定める日までに当該各号に規定する委託を受けた国税を納付しなければならない。 art-34-5/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-1 If any of the following items applies, a payment agent must pay the national tax for which it has been entrusted as prescribed in the relevant item by the date specified by Cabinet Order: machine translation, not official **一** 第三十四条の三第一項（第一号に係る部分に限る。）（納付受託者に対する納付の委託）の規定により国税を納付しようとする者の委託に基づき当該国税の額に相当する金銭の交付を受けたとき。 art-34-5/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-1/item-1 where it has received delivery of money equivalent to the amount of a national tax based on entrustment by a person who intends to pay the national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (i)) (Entrustment of Payment to Payment Agent); machine translation, not official **二** 第三十四条の三第一項（第二号に係る部分に限る。）の規定により国税を納付しようとする者の委託を受けたとき。 art-34-5/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-1/item-2 where it has been entrusted by a person who intends to pay a national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (ii)). machine translation, not official **第二項** 納付受託者は、次の各号のいずれかに該当するときは、遅滞なく、財務省令で定めるところにより、その旨及び第一号の場合にあつては交付、第二号の場合にあつては委託を受けた年月日を国税庁長官に報告しなければならない。 art-34-5/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2 If any of the following items applies, a payment agent must, without delay and as provided for by Ministry of Finance Order, report to the Commissioner of the National Tax Agency to that effect and the date on which it received the delivery, in the case referred to in item (i), or on which it was entrusted, in the case referred to in item (ii): machine translation, not official **一** 第三十四条の三第一項（第一号に係る部分に限る。）の規定により国税を納付しようとする者の委託に基づき当該国税の額に相当する金銭の交付を受けたとき。 art-34-5/par-2/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2/item-1 where it has received delivery of money equivalent to the amount of a national tax based on entrustment by a person who intends to pay the national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (i)); machine translation, not official **二** 第三十四条の三第一項（第二号に係る部分に限る。）の規定により国税を納付しようとする者の委託を受けたとき。 art-34-5/par-2/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2/item-2 where it has been entrusted by a person who intends to pay a national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (ii)). machine translation, not official **第三項** 納付受託者が第一項の国税を同項に規定する政令で定める日までに完納しないときは、納付受託者の住所又は事務所の所在地を管轄する税務署長は、国税の保証人に関する徴収の例によりその国税を納付受託者から徴収する。 art-34-5/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-3 If a payment agent fails to pay in full the national tax referred to in paragraph (1) by the date specified by Cabinet Order prescribed in that paragraph, the district director of the tax office with jurisdiction over the address or the location of the office of the payment agent collects the national tax from the payment agent in accordance with the rules for collection from a guarantor of national tax. machine translation, not official **第四項** 税務署長は、第一項の規定により納付受託者が納付すべき国税については、当該納付受託者に対して第四十条（滞納処分）の規定による処分をしてもなお徴収すべき残余がある場合でなければ、その残余の額について当該国税に係る納税者から徴収することができない。 art-34-5/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-4 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-4 With regard to a national tax that a payment agent is to pay under the provisions of paragraph (1), the district director of the tax office may not collect the remaining amount from the taxpayer of that national tax unless an amount remains to be collected even after a disposition under the provisions of Article 40 (Delinquent Tax Collection Procedure) has been taken against the payment agent. machine translation, not official --- ## Cites - art-34-5/par-1/item-1: 第三十四条の三第一項 → 国税通則法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1 - art-34-5/par-1/item-1: 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/ja/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-34-5/par-1/item-2: 第三十四条の三第一項 → 国税通則法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1 - art-34-5/par-1/item-2: 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/ja/national-tax-general-rules-act/art-34-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1/item-2 - art-34-5/par-2: 第一号 → 国税通則法 第三十四条の五第二項第一号 (Article 34-5, paragraph (2), item (i)), art-34-5/par-2/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2/item-1 - art-34-5/par-2: 第二号 → 国税通則法 第三十四条の五第二項第二号 (Article 34-5, paragraph (2), item (ii)), art-34-5/par-2/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2/item-2 - art-34-5/par-2/item-1: 第三十四条の三第一項 → 国税通則法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1 - art-34-5/par-2/item-1: 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/ja/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-34-5/par-2/item-2: 第三十四条の三第一項 → 国税通則法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1 - art-34-5/par-2/item-2: 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/ja/national-tax-general-rules-act/art-34-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-3/par-1/item-2 - art-34-5/par-3: 第一項 → 国税通則法 第三十四条の五第一項 (Article 34-5, paragraph (1)), art-34-5/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-1 - art-34-5/par-4: 第一項 → 国税通則法 第三十四条の五第一項 (Article 34-5, paragraph (1)), art-34-5/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-1 - art-34-5/par-4: 第四十条 → 国税通則法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/national-tax-general-rules-act/art-40 · https://japanlaw.org/l/337AC0000000066/art-40 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税通則法 第三十四条の五第二項（納付受託者の納付） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-2 - 国税通則法 第三十四条の五第三項（納付受託者の納付） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-5/par-3 - 国税通則法 第三十四条の五第四項（納付受託者の納付） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-4 · https://japanlaw.org/l/337AC0000000066/art-34-5/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第二号（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-2 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/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-20260918T180319-007, 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