納のう付ふ者しゃ

noun

payer

Formal term for a person or entity that makes a payment, especially in tax, public fees, or official contexts.

• 税ぜい金きんの納のう付ふ者しゃは期き限げん内ないに支し払はらいを済すませなければならない。

  Taxpayers must complete payment by the deadline.