Bill for the Act on Payment of National Revenue, etc. by Means of Information and Communications Technology

This draft law was submitted to the 208th (ordinary) session of the Diet on February 8, 2022 (2022).

Purpose

In order to improve the convenience of persons concerned with the payment of national revenue, etc., notwithstanding the provisions of other law that provide for the method of payment of national revenue, etc., necessary matters shall be specified to enable the payment of national revenue, etc. by the method of self-payment using information and communications technology and the method of payment by entrustment to a designated payment trustee using information and communications technology.

Overview

Payment by the method of self-payment using information and communication technology (Internet banking, etc.)

With regard to the payment of national revenues, etc. specified by Order of the competent ministry, each ministry and agency may have a Payer pay the revenues, etc. by a method specified by Order of the competent ministry (internet banking, etc.) using information and communications technology, notwithstanding the provisions of another law concerning the payment. (Excluding cases in which the application, etc. is made online *)
*In the case that applications, etc. are made online, measures have been taken in of the Act on Promotion of Public Administration Utilizing Information and Communications Technology (e-Gov law Retrieval).

Payment by outsourcing payment to a designated payment trustee using information and communication technology (credit card, electronic money, payment at convenience stores, etc.)

With regard to the payment of national revenue, etc. specified by Order of the competent ministry, each ministry and agency may entrust the payment of the revenue, etc. to a designated payment trustee and have the designated payment trustee pay the revenue, etc. (by credit card, electronic money, payment at convenience stores, etc.).
A designated payment trustee who has been entrusted with payment must pay the entrusted revenue, etc. no later than the date specified by order of the competent ministry (hereinafter referred to as the "designated date").
When the designated payment trustee has paid the revenue, etc. by the designated date, the payment of the revenue, etc. shall be deemed to have been made on the day on which the trustee was entrusted.
If a designated payment trustee fails to pay the revenues, etc. by the designated date, the Heads of Ministries and Agencies are to collect the revenues, etc. from the designated payment trustee in accordance with the rules for collection concerning national tax guarantors, and the revenues, etc. may not be collected from the Payer unless there is still a surplus to be collected even after the collection of tax delinquency under the rules.

Designated payment trustees (operators of credit cards, electronic money, convenience stores, etc.)

The Heads of Ministries and Agencies may designate, upon application, a person specified by Cabinet Order as being capable of properly and reliably performing the administrative functions involved in receiving entrustment of payment of revenues, etc. to the national government, as a designated payment entrustee.
The Head of each Ministry and Agency may obligate the Designated Tax Payment Trustee to keep books, etc., and may have the Designated Tax Payment Trustee report to the Head of each Ministry and Agency or have its officials conduct on-site inspections.
The Heads of Ministries and Agencies may rescind the designation of a designated payment trustee if the designated payment trustee no longer falls under the category of persons specified by Cabinet Order.

Effective Date

It shall be the date specified by Cabinet Order within a period not more than six months from the day of promulgation.

Materials

Related Information

Act on Payment of National Revenue, etc. by Means of Information and Communications Technology (Act No. 39 of 2022)