第一条この法律は、情報通信技術を利用する方法による国の歳入（歳入歳出外現金を含み、各省各庁の事務に係るものに限る。以下「歳入等」という。）の納付（納付の委託を含む。以下この条において同じ。）を行うために必要となる事項を定めることにより、国の歳入等の納付の方法について定めた他の法令の規定にかかわらず、情報通信技術を利用する方法による国の歳入等の納付を可能とし、もって当該納付に係る関係者の利便性の向上を図ることを目的とする。

Article 1The purpose of this Act is to enable payments (including entrustment of payments; hereinafter the same applies in this Article) of national revenue, etc. (including cash for non-revenue and non-expenditure purposes, limited to those relating to the affairs of each ministry or agency; hereinafter referred to as "revenue, etc.") by the method using information and communications technology, irrespective of the provisions of other laws and regulations stipulating the methods of payments of national revenue, etc., by providing for the matters necessary for payments of national revenue, etc. by the method using information and communications technology, and thereby to enhance convenience for the persons concerned with making the relevant payments.

第二条この法律において「法令」とは、法律、法律に基づく命令及び最高裁判所規則をいう。

Article 2(1)The term "laws and regulations" as used in this Act means laws, orders based on laws, and Rules of the Supreme Court.

２この法律において「各省各庁」とは、裁判所、会計検査院、内閣（内閣府及びデジタル庁を除く。）、内閣府、デジタル庁及び各省をいう。

(2)The term "each ministry or agency" as used in this Act means the courts, the Board of Audit, the Cabinet (excluding the Cabinet Office and the Digital Agency), the Cabinet Office, the Digital Agency and each ministry.

第三条各省各庁は、歳入等の納付のうち、当該歳入等の納付に関する他の法令の規定において収入印紙をもってすることその他の当該歳入等の納付の方法が規定されているもので主務省令（裁判所の事務に係る歳入等にあっては、最高裁判所規則。以下この章から第四章までにおいて同じ。）で定めるものについては、当該法令の規定にかかわらず、当該歳入等を納付しようとする者が自ら納付する方法であって、電子情報処理組織を使用するものその他の情報通信技術を利用するもので主務省令で定めるものにより当該歳入等の納付を行わせることができる。

Article 3(1)With regard to payments of revenue, etc. whose payment method using revenue stamps or other methods of payments are prescribed in the provisions of other laws and regulations concerning the payments of the relevant revenue, etc., as specified by order of the competent ministry (for revenue, etc. relating to the court administration, the Rules of the Supreme Court; hereinafter the same applies in this Chapter to Chapter IV), each ministry or agency may, notwithstanding the provisions of the relevant laws and regulations, have a person who intends to pay the relevant national revenue make payments by the method paying directly using an electronic data processing system or other information and communications technology specified by order of the competent ministry.

２前項の規定は、情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第五項に規定する場合については、適用しない。

(2)The provisions of the preceding paragraph do not apply to the cases prescribed in Article 6, paragraph (5) of Act on the Advancement of Government Administration Processes That Use Information and Communications Technology (Act No. 151 of 2002).

第四条各省各庁は、歳入等の納付で主務省令で定めるものについては、次条の規定により指定納付受託者（第八条第一項に規定する指定納付受託者をいう。以下この章において同じ。）に当該歳入等の納付を委託して納付する方法により当該歳入等の納付を行わせることができる。

Article 4(1)With regard to payments of revenue, etc., as specified by order of the competent ministry, each ministry or agency may have a designated payments agent (meaning a designated payments agent prescribed in Article 8, paragraph (1); hereinafter the same applies in this Chapter) make payments of the relevant revenue, etc. by the method entrusting payments of the relevant revenue, etc. to the designated payments agent, pursuant to the provisions of the following Article.

この場合において、当該歳入等の納付に関する他の法令の規定において収入印紙をもってすることその他の当該歳入等の納付の方法が規定されているものについては、当該他の法令の規定は、適用しない。

In this case, with regard to payments of the relevant revenue, etc. whose payment method using revenue stamps or other methods of payments are prescribed in the provisions of the other laws and regulations concerning the payments of the relevant revenue, etc., the provisions of the other laws and regulations concerning payments of the relevant revenue, etc. do not apply.

第五条各省各庁が前条前段に規定する方法により歳入等の納付を行わせる場合において、当該方法により歳入等を納付しようとする者は、次の各号のいずれかに該当する方法により、当該歳入等の納付を指定納付受託者に委託しなければならない。

Article 5If each ministry or agency has people make payments of revenue, etc. by the method prescribed in the first sentence of the preceding Article, a person who intends to make payments of revenue, etc. by the relevant method must entrust payments of revenue, etc. to a designated payments agent by a method falling under any of the following items:

第六条指定納付受託者は、前条の規定により歳入等を納付しようとする者の委託（以下この条において「委託」という。）を受けたときは、主務省令で定めるところにより、その旨を当該歳入等を納付しようとする者に通知しなければならない。

Article 6(1)If a designated payments agent receives entrustment from a person who intends to make payments of revenue, etc. pursuant to the provisions of the preceding Article (hereinafter referred to as "entrustment" in this Article), the designated payments agent must notify the person who intends to make payments of the relevant revenue, etc. to that effect, as specified by order of the competent ministry.

２指定納付受託者は、前条の規定により委託を受けたときは、当該歳入等の徴収又は収納を行う各省各庁の長（当該各省各庁が裁判所である場合にあっては、最高裁判所長官。以下同じ。）の定める期間ごとに、遅滞なく、次に掲げる事項を当該各省各庁の長に報告しなければならない。

(2)If a designated payments agent receives entrustment pursuant to the provisions of the preceding Article, the designated payments agent must report the following particulars to the head of the each ministry or agency (if the relevant ministry or agency is a court, the Chief Justice of the Supreme Court; the same applies hereinafter) without delay for each period specified by the head of each ministry or agency that collects or receives the relevant revenue, etc.:

３指定納付受託者は、前条の規定により委託を受けたときは、当該歳入等の額に相当する金銭を受領したかどうかにかかわらず、主務省令で定める日までに当該委託を受けた歳入等を納付しなければならない。

(3)If a designated payments agent receives entrustment pursuant to the provisions of the preceding Article, the designated payments agent must pay the entrusted revenue, etc. by the date specified by order of the competent ministry, regardless of whether or not the designated payments agent has received money equivalent to the amount of the relevant revenue, etc.

４前項の場合において、当該指定納付受託者が同項の主務省令で定める日までに当該歳入等を納付したときは、当該委託を受けた日に当該歳入等の納付がされたものとみなす。ただし、当該歳入等に係る延滞金その他の歳入等の納付の遅滞に係る徴収金に関する他の法令の規定の適用については、指定納付受託者が同項の主務省令で定める日までに当該歳入等を納付したかどうかにかかわらず、当該委託を受けた日に当該歳入等の納付がされたものとみなす。

(4)In the case referred to in the preceding paragraph, if the relevant designated payments agent has paid the relevant revenue, etc. by the date specified by order of the competent ministry referred to in the same paragraph, the revenue, etc. is deemed to have been paid on the day on which the relevant entrustment was received; provided, however, that with regard to the application of the provisions of other laws and regulations concerning delinquency charges relating to the relevant revenue, etc. or other collection charges relating to the delay in payments of revenue, etc., the relevant revenue, etc. is deemed to have been paid on the day on which the relevant entrustment was received, regardless of whether or not the relevant designated payments agent has paid the relevant revenue, etc. by the day specified by order of the competent ministry referred to in the same paragraph.

第七条指定納付受託者が前条第三項に規定する歳入等を同項の主務省令で定める日までに納付しないときは、各省各庁の長は、国税の保証人に関する徴収の例によりその歳入等を当該指定納付受託者から徴収するものとする。

Article 7(1)If a designated payments agent fails to pay the revenue, etc. prescribed in paragraph (3) of the preceding Article by the date specified by order of the competent ministry referred to in the same paragraph, the head of each ministry or agency is to collect the revenue, etc. from the relevant designated payments agent pursuant to the rules on collection that are applicable to national tax guarantors.

２各省各庁の長は、前条第三項の規定により指定納付受託者が納付すべき歳入等については、当該指定納付受託者に対して前項の規定により国税の保証人に関する徴収の例による滞納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歳入等に係る第五条の規定による委託をした者から徴収することができない。

(2)With regard to the revenue, etc. payable by a designated payments agent pursuant to the provision of paragraph (3) of the preceding Article, unless there still remains any residual amount to be collected even after making a disposition of delinquency against the relevant designated payments agent in accordance with the rules on collection that are applicable to national tax guarantors pursuant to the provision of the preceding paragraph, the head of each ministry or agency may not collect the residual amount from the person who entrusted payments pursuant to the provision of Article 5 concerning the relevant revenue, etc.

第八条各省各庁の長は、歳入等を納付しようとする者の委託を受けて国に当該歳入等を納付する事務（第五項、次条及び第十一条第一項第三号において「納付事務」という。）を適切かつ確実に実施することができる者として政令で定める者を、その申請により、主務省令で定めるところにより、指定納付受託者として指定することができる。

Article 8(1)The head of each ministry or agency may designate a person specified by Cabinet Order as the person who is capable of appropriately and efficiently implementing the service of paying the relevant revenue, etc. to the national government after receiving entrustment from a person who intends to pay revenue, etc. (referred to as "payment administration services" in paragraph (5), the following Article, and Article 11, paragraph (1), item (iii)), as a designated payments agent, upon their application, as specified by order of the competent ministry.

２各省各庁の長は、前項の規定による指定をしたときは、直ちに、指定納付受託者の名称、住所又は事務所の所在地、納付を委託することができる歳入等の種類その他主務省令で定める事項を公示しなければならない。

(2)If the head of each ministry or agency makes a designation under the provisions of the preceding paragraph, a public notice must immediately be given of the name, address, or office location of a designated payments agent, the type of revenue, etc. that may be entrusted with payment, and other particulars specified by order of the competent ministry.

３指定納付受託者は、その名称、住所又は事務所の所在地を変更するときは、主務省令で定めるところにより、あらかじめ、その旨を各省各庁の長に届け出なければならない。

(3)If a designated payments agent changes its name, address, or office location, the agent must notify the head of each ministry or agency to that effect in advance, as specified by order of the competent ministry.

４各省各庁の長は、前項の規定による届出があったときは、速やかに、当該届出に係る事項を公示しなければならない。

(4)If the head of each ministry or agency receives a notification under the provisions of the preceding paragraph, the head must promptly give public notice of the particulars for the relevant notification.

５指定納付受託者は、納付事務の一部を、納付事務を適切かつ確実に実施することができる者として政令で定める者に委託することができる。

(5)A designated payments agent may entrust part of payment administration services to a person specified by Cabinet Order as the person who is capable of appropriately and efficiently implementing payment administration services.

第九条指定納付受託者は、主務省令で定めるところにより、帳簿を備え付け、これに納付事務に関する事項を記載し、及びこれを保存しなければならない。

Article 9A designated payments agent must, as specified by order of the competent ministry, keep books, enter particulars concerning payment administration services in them, and preserve them.

第十条各省各庁の長は、第六条から前条までの規定を施行するため必要があると認めるときは、その必要な限度で、主務省令で定めるところにより、指定納付受託者に対し、報告をさせることができる。

Article 10(1)If the head of each ministry or agency finds it necessary for enforcing the provisions of Article 6 through the preceding Article, the head may, to the extent necessary, have a designated payments agent make a report, as specified by order of the competent ministry.

２各省各庁の長は、第六条から前条までの規定を施行するため必要があると認めるときは、その必要な限度で、その職員に、指定納付受託者の事務所に立ち入り、指定納付受託者の帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。）その他必要な物件を検査させ、又は関係者に質問させることができる。

(2)If the head of each ministry or agency finds it necessary for enforcing the provisions of Article 6 through the preceding Article, the head may, to the extent necessary, have their officials enter the office of the designated payments agent, inspect the books and documents (including the relevant electronic or magnetic records if electronic or magnetic records (meaning a record used in computerized information processing which is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses) are prepared or preserved instead of preparing or preserving the relevant books and documents) and other necessary objects of the designated payments agent, or ask questions to the persons concerned.

３前項の規定により立入検査を行う職員は、その身分を示す証明書を携帯し、かつ、関係者の請求があるときは、これを提示しなければならない。

(3)An official who conducts the on-site inspection pursuant to the provision of the preceding paragraph must carry their identification card and present it at the request of any person concerned.

４第二項に規定する権限は、犯罪捜査のために認められたものと解してはならない。

(4)The authority prescribed in paragraph 2 must not be construed as being granted for criminal investigation purposes.

第十一条各省各庁の長は、指定納付受託者が次の各号のいずれかに該当するときは、主務省令で定めるところにより、第八条第一項の規定による指定を取り消すことができる。

Article 11(1)If a designated payments agent falls under any of the following items, the head of each ministry or agency may revoke the designation under the provisions of Article 8, paragraph (1), as specified by order of the competent ministry:

２各省各庁の長は、前項の規定により指定を取り消したときは、直ちに、その旨を公示しなければならない。

(2)If the head of each ministry or agency revokes the designation pursuant to the provisions of the preceding paragraph, the head must immediately give public notice to that effect.

第十二条各省各庁は、第三条第一項に規定する情報通信技術を利用して自ら納付する方法及び第四条前段に規定する指定納付受託者に納付を委託して納付する方法により納付を行うことができる当該各省各庁の事務に係る歳入等を、インターネットの利用その他の方法により公表するものとする。

Article 12Each ministry or agency is to publicize the revenue, etc. for the administration of the relevant ministry or agency, by the method using the Internet or other methods, whose payments may be made by the method paying directly using information and communications technology prescribed in Article 3, paragraph (1) and by the method entrusting payment to a designated payments agent prescribed in the first sentence of Article 4.

第十三条前二章に規定する各省各庁の長の権限又は事務は、政令で定めるところにより、当該各省各庁の機関に委任することができる。

Article 13The authority or administration of the head of each ministry or agency prescribed in the preceding two Chapters may be delegated to the organs of the relevant each ministry or agency as prescribed by Cabinet Order.

第十四条この法律における主務省令は、歳入等の納付に関する他の法令（会計検査院規則、人事院規則、公正取引委員会規則、国家公安委員会規則、個人情報保護委員会規則、カジノ管理委員会規則、公害等調整委員会規則、公安審査委員会規則、中央労働委員会規則、運輸安全委員会規則及び原子力規制委員会規則を除く。）を所管する内閣官房、内閣府、デジタル庁又は各省の内閣官房令、内閣府令、デジタル庁令又は省令とする。ただし、会計検査院、人事院、公正取引委員会、国家公安委員会、個人情報保護委員会、カジノ管理委員会、公害等調整委員会、公安審査委員会、中央労働委員会、運輸安全委員会又は原子力規制委員会の所管に係る歳入等の納付については、それぞれ会計検査院規則、人事院規則、公正取引委員会規則、国家公安委員会規則、個人情報保護委員会規則、カジノ管理委員会規則、公害等調整委員会規則、公安審査委員会規則、中央労働委員会規則、運輸安全委員会規則又は原子力規制委員会規則とする。

Article 14Orders of the competent ministry in this Act are Cabinet Secretariat Orders, Cabinet Office Orders, Digital Agency Orders or Ministerial Orders of the Cabinet Secretariat, Cabinet Office, Digital Agency, or each ministry with jurisdiction over other laws and regulations concerning payments of revenue, etc. (excluding the Regulations of the Board of Audit, the Rules of the National Personnel Authority, the Rules of the Fair Trade Commission, the Rules of the National Public Safety Commission, the Rules of the Personal Information Protection Commission, the Rules of the Casino Regulatory Commission, the Rules of the Environmental Disputes Coordination Commission, the Rules of the Public Security Examination Commission, the Rules of the Central Labor Relations Commission, the Rules of the Japan Transport Safety Board, and the Rules of the Nuclear Regulation Authority); provided, however, that these are the Regulations of the Board of Audit, the Rules of the National Personnel Authority, the Rules of the Fair Trade Commission, the Rules of the National Public Safety Commission, the Rules of the Personal Information Protection Commission, the Rules of the Japan Casino Regulatory Commission, the Rules of the Environmental Disputes Coordination Commission, the Rules of the Public Security Examination Commission, the Rules of the Central Labor Relations Commission, the Rules of the Japan Transport Safety Board, and the Rules of the Nuclear Regulation Authority, respectively, for the revenue, etc. under the jurisdiction of the Board of Audit, the National Personnel Authority, the Fair Trade Commission, the National Public Safety Commission, the Personal Information Protection Commission, the Casino Regulatory Commission, the Environmental Disputes Coordination Commission, the Public Security Examination Commission, the Central Labor Relations Commission, the Japan Transport Safety Board, or the Nuclear Regulation Authority.

第十五条この法律に定めるもののほか、この法律の実施のために必要な事項は、政令で定める。

Article 15Beyond what is provided for in this Act, other necessary matters for the implementation of this Act are specified by Cabinet Order.