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「日本銀行統轄店」とあるのは、「所轄歳入取りまとめ店」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別手続の規定の適用除外）"]},{"tag":"ArticleTitle","attr":{},"children":["第十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別手続第三条（第十五項ただし書を除く。）の規定は、日本銀行歳入代理店が前条の規定により行う事務の取扱いについては、適用しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（証券受領の手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["日本銀行（本店、支店、代理店又は歳入代理店（郵便貯金銀行の営業所、郵便局及び簡易郵便局を除く。）をいう。）は、納入者から別紙第一号書式の納付書又は別紙第一号の二書式の納税告知書若しくは別紙第一号の三書式の納付書を添え、証券をもって納付を受けたときは、納入者に交付する領収証書及び第七条第一項若しくは第十一条第一項の規定により日本銀行統轄店に送付する領収済通知書に納付すべき金額の全部又は一部を証券をもって受領した旨の記載をしなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["歳入代理店（郵便貯金銀行の営業所、郵便局及び簡易郵便局に限る。）は、納入者から別紙第一号書式の納付書又は別紙第一号の二書式の納税告知書若しくは別紙第一号の三書式の納付書を添え、証券をもって納付を受けたときは、納入者に交付する領収証書及び第十一条第三項の規定により指定代理店に送付する領収済通知書に納付すべき金額の全部又は一部を証券をもって受領した旨の記載をしなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の場合において、納付を受けた証券金額が、納付書に記載された納付すべき金額の一部であるときは、領収証書に領収金額を付記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（証券を以てする歳入納付に関する法律施行細則の規定の適用除外）"]},{"tag":"ArticleTitle","attr":{},"children":["第十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["証券を以てする歳入納付に関する法律施行細則（大正五年大蔵省令第三十二号）第二条の規定は、日本銀行が前条の規定により行う事務の取扱いについては、適用しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（日本銀行が国税収納金整理資金受入金月計突合表の作成及び送信を行う場合の手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["日本銀行が指定国税収納命令官（税関の指定国税収納命令官を除く。）に係る国税収納金整理資金受入金月計突合表の作成及び送信を行う場合における規程第八十一条の二の規定の適用については、同条第一項中「統轄店別受入額を記載した書類」とあるのは「統轄店別受入額の記録」と、「財務大臣又は国税収納命令官」とあるのは「指定国税収納命令官（電子情報処理組織を使用して処理する場合における国税等の徴収関係事務等の取扱いの特例に関する省令第二条第一項に規定する指定国税収納命令官をいい、税関の指定国税収納命令官を除く。次項において同じ。）」と、「送付しなければ」とあるのは「送信しなければ」と、同条第二項中「財務大臣又は国税収納命令官」とあるのは「指定国税収納命令官」と、「送付した」とあるのは「送信した」と、「送付しなければ」とあるのは「送信しなければ」と、同条第三項中「送付しなければ」とあるのは「送信しなければ」とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"16"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（指定国税収納命令官が国税収納金整理資金受入金月計突合表の調査等を行う場合の手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国税収納命令官（税関の指定国税収納命令官を除く。）が国税収納金整理資金受入金月計突合表の調査等を行う場合における規則第三十一条の規定の適用については、同条第一項中「国税収納命令官等」とあるのは「指定国税収納命令官（電子情報処理組織を使用して処理する場合における国税等の徴収関係事務等の取扱いの特例に関する省令（平成三年大蔵省令第五十四号。以下この項において「特例省令」という。）第二条第一項に規定する指定国税収納命令官をいい、税関の指定国税収納命令官を除く。以下この条において同じ。）」と、「統轄店別受入額を記載した書類」とあるのは「統轄店別受入額の記録」と、「送付」とあるのは「送信」と、「当該突合表に記名しなければ」とあるのは「その旨を電子情報処理組織（特例省令第一条第二項第一号に規定する電子情報処理組織をいう。）に記録しなければ」と、同条第二項及び第三項中「国税収納命令官等」とあるのは「指定国税収納命令官」と、「送付」とあるのは「送信」とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"17"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（指定国税収納命令官及び指定分任国税収納命令官による電子情報処理組織への記録等の手続等の細目）"]},{"tag":"ArticleTitle","attr":{},"children":["第十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国税収納命令官及び指定分任国税収納命令官が電子情報処理組織に記録しなければならない事項及び当該記録の方法その他電子情報処理組織の使用に関する手続の細目並びに日本銀行が光学読取式電子情報処理組織により処理する事項及び当該処理の方法その他光学読取式電子情報処理組織の使用に関する手続並びに第七条第五項及び第六項の規定により納付を受けるときの手続の細目については、別に定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"18"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（電子情報処理組織の使用等の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","Writ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