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Read the text in force →地方税法
Chapter IX Local Tax Joint Organization (Articles 789 to 803)
The law as Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The Organization must, as provided by Order of the Ministry of Internal Affairs and Communications, keep and preserve books stating the matters concerning tax work handled by the Organization that are specified by Order of the Ministry of Internal Affairs and Communications.
機構は、総務省令で定めるところにより、機構処理税務事務に関する事項で総務省令で定めるものを記載した帳簿を備え、保存しなければならない。
The Organization must, at least once every year, prepare a report on the status of implementation of tax work handled by the Organization, as provided by Order of the Ministry of Internal Affairs and Communications, and make it public.
機構は、毎年少なくとも一回、機構処理税務事務の実施の状況について、総務省令で定めるところにより、報告書を作成し、これを公表しなければならない。
If the Organization finds that, due to a malfunction of the electronic data processing system for local tax procedures or the electronic data processing system for specified collection money procedures (meaning an electronic data processing system that connects with one another, by telecommunications lines, the computers (including input-output devices) used by the Organization (including, where the Organization has entrusted part of the affairs of receiving specified collections (meaning the specified collections prescribed in Article 747-6, paragraph (2); the same applies hereinafter in this Article) to a specified financial institution, etc. prescribed in Article 747-6, paragraph (3), that specified financial institution, etc.) and by persons liable for tax or special collection agents who pay or remit specified collections (including, where the Organization has designated a payment agent designated by the Organization (meaning a payment agent designated by the Organization prescribed in Article 747-8, paragraph (1); the same applies hereinafter in this Article), that payment agent designated by the Organization (including, where that payment agent designated by the Organization has entrusted part of the payment affairs prescribed in Article 747-8, paragraph (1) to a person specified by Cabinet Order prescribed in Article 747-9 pursuant to the provisions of Article 747-9, that person)); the same applies hereinafter in this Article) or for any other unavoidable reason, all or some of the persons who give the notices set forth in Article 762, item (i), (a) are unable to give those notices by using the electronic data processing system for local tax procedures and via the Organization, or all or some of the persons who pay or remit specified collections are unable to make that payment or remittance by using the electronic data processing system for specified collection money procedures (excluding the case where the event that was the reason is a minor one specified by Order of the Ministry of Internal Affairs and Communications), the Organization must immediately report to the Minister for Internal Affairs and Communications the circumstances of that event and other matters specified by Order of the Ministry of Internal Affairs and Communications.
機構は、地方税関係手続用電子情報処理組織又は特定徴収金手続用電子情報処理組織（機構（機構が特定徴収金（第七百四十七条の六第二項に規定する特定徴収金をいう。以下この条において同じ。）の収納の事務の一部を第七百四十七条の六第三項に規定する特定金融機関等に委託した場合には、当該特定金融機関等を含む。）及び特定徴収金を納付し、又は納入する納税義務者又は特別徴収義務者（機構が機構指定納付受託者（第七百四十七条の八第一項に規定する機構指定納付受託者をいう。以下この条において同じ。）を指定した場合には、当該機構指定納付受託者（当該機構指定納付受託者が第七百四十七条の九の規定により第七百四十七条の八第一項に規定する納付等事務の一部を第七百四十七条の九に規定する政令で定める者に委託した場合には、当該者を含む。）を含む。）の使用に係る電子計算機（入出力装置を含む。）を相互に電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）の故障その他やむを得ない理由により、第七百六十二条第一号イに掲げる通知を行う者のうち全部若しくは一部のものが当該通知を地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行うことができず、又は特定徴収金の納付若しくは納入を行う者のうち全部若しくは一部のものが当該納付若しくは納入を特定徴収金手続用電子情報処理組織を使用して行うことができないと認めるとき（当該理由となつた事象が総務省令で定める軽微なものであるときを除く。）は、直ちに、当該事象の状況その他の総務省令で定める事項を総務大臣に報告しなければならない。
The fiscal year of the Organization starts on April 1 of each year and ends on March 31 of the following year.
機構の事業年度は、毎年四月一日に始まり、翌年三月三十一日に終わる。
The Organization must prepare a budget and a business plan (referred to as "budget, etc." in the following paragraph and paragraph (3)) for each fiscal year.
機構は、毎事業年度、予算及び事業計画（次項及び第三項において「予算等」という。）を作成しなければならない。
When the Organization has prepared or changed its budget, etc., it must without delay notify the Minister for Internal Affairs and Communications of it.
機構は、予算等を作成し、又は変更したときは、遅滞なく、これを総務大臣に届け出なければならない。
When the Organization has made the notification under the preceding paragraph, it must without delay make its budget, etc. public.
機構は、前項の規定による届出をしたときは、遅滞なく、その予算等を公表しなければならない。
Each fiscal year, the Organization must prepare a balance sheet, a profit and loss statement, other documents specified by an Order of the Ministry of Internal Affairs and Communications, and their detailed statements (referred to as the "financial statements" in this Article and Article 802, item (vii)), and submit them to the Minister for Internal Affairs and Communications within three months after the end of that fiscal year.
機構は、毎事業年度、貸借対照表、損益計算書その他総務省令で定める書類及びこれらの附属明細書（以下この条及び第八百二条第七号において「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に総務大臣に提出しなければならない。
When the Organization submits the financial statements under the preceding paragraph, it must attach to them the business report for that fiscal year and the statement of accounts prepared in accordance with the budget classifications, and also attach the auditor's written opinion on the financial statements and the statement of accounts.
機構は、前項の規定により財務諸表を提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書を添え、並びに財務諸表及び決算報告書に関する監事の意見書を添付しなければならない。
When the Organization has submitted the financial statements under paragraph (1), it must, without delay, give public notice of those financial statements in the Official Gazette, and keep those financial statements, the business report and statement of accounts prescribed in the preceding paragraph, and the auditor's written opinion at each of its offices and make them available for public inspection for the period specified by an Order of the Ministry of Internal Affairs and Communications.
機構は、第一項の規定により財務諸表を提出したときは、遅滞なく、当該財務諸表を官報に公告し、かつ、当該財務諸表、前項に規定する事業報告書、決算報告書及び監事の意見書を、各事務所に備え置き、総務省令で定める期間、公衆の縦覧に供しなければならない。
When the Organization has submitted the financial statements under paragraph (1), it may, without delay and as provided by an Order of the Ministry of Internal Affairs and Communications, take measures to place the information constituting the content of those financial statements in a state in which an unspecified large number of persons can continuously receive it by electronic means (meaning a method using an electronic data processing system or another method using information and communications technology that is specified by an Order of the Ministry of Internal Affairs and Communications) until the date on which five years have passed after the day on which the representatives' meeting adopted a resolution on the settlement of accounts for that fiscal year. In this case, the provisions of the preceding paragraph (limited to the part relating to the public notice under that paragraph) do not apply.
機構は、第一項の規定により財務諸表を提出したときは、遅滞なく、総務省令で定めるところにより、当該財務諸表の内容である情報を、当該事業年度の決算について代表者会議の議決を経た日後五年を経過する日までの間、継続して電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。）により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、前項の規定（同項の規定による公告に係る部分に限る。）は、適用しない。
The costs required for the operation of the Organization are borne by the local governments as provided by the articles of incorporation.
機構の運営に要する費用は、定款で定めるところにより、地方団体が負担する。
In addition to what is provided for in Article 791 to the preceding Article, necessary matters concerning the finance and accounting of the Organization are specified by an Order of the Ministry of Internal Affairs and Communications.
第七百九十一条から前条までに定めるもののほか、機構の財務及び会計に関し必要な事項は、総務省令で定める。
If the Minister for Internal Affairs and Communications finds that the Organization has violated, or is likely to violate, this Act, an order under this Act, or its articles of incorporation, or finds it necessary to ensure the proper performance of the tax work handled by the Organization, the Minister may have the Organization report on the state of its business and its assets and liabilities, or have the Minister's officials enter an office of the Organization and inspect the state of its business or its books, documents and other articles.
総務大臣は、機構がこの法律若しくはこの法律に基づく命令若しくは定款に違反し、若しくは違反するおそれがあると認めるとき、又は機構処理税務事務の適正な実施を確保するため必要があると認めるときは、機構に対し、その業務並びに資産及び債務の状況に関し報告をさせ、又はその職員に、機構の事務所に立ち入り、その業務の状況若しくは帳簿、書類その他の物件を検査させることができる。
An official must, when conducting an on-site inspection pursuant to the provisions of the preceding paragraph, carry a certificate showing the official's status and present it to the person concerned.
前項の規定により職員が立入検査をする場合には、その身分を示す証明書を携帯し、関係人にこれを提示しなければならない。
The authority to conduct an on-site inspection under paragraph (1) must not be interpreted as having been granted for the purpose of a criminal investigation.
第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解してはならない。
If the Minister for Internal Affairs and Communications finds that an act of the Organization, or of its officers or employees or members of the representatives' meeting, violates, or is likely to violate, this Act, an order under this Act, or the articles of incorporation, the Minister may request the Organization to take the measures necessary to correct that act.
総務大臣は、機構又はその役員若しくは職員若しくは代表者会議の委員の行為がこの法律若しくはこの法律に基づく命令又は定款に違反し、又は違反するおそれがあると認めるときは、機構に対し、当該行為の是正のため必要な措置を講ずることを求めることができる。
When the Organization has received a request from the Minister for Internal Affairs and Communications under the preceding paragraph, it must promptly take measures to correct the act concerned and other measures that it finds necessary, and report the content of those measures to the Minister for Internal Affairs and Communications.
機構は、前項の規定による総務大臣の求めがあつたときは、速やかに当該行為の是正その他の必要と認める措置を講ずるとともに、当該措置の内容を総務大臣に報告しなければならない。
If the Minister for Internal Affairs and Communications finds it necessary to ensure the proper performance of the tax work handled by the Organization, the Minister may issue to the Organization any order necessary for supervision with regard to the performance of the tax work handled by the Organization.
総務大臣は、機構処理税務事務の適正な実施を確保するため必要があると認めるときは、機構に対し、機構処理税務事務の実施に関し監督上必要な命令をすることができる。
The dissolution of the Organization is provided for separately by Act.
機構の解散については、別に法律で定める。
A person who has violated the provisions of Article 788 is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.
第七百八十八条の規定に違反した者は、二年以下の拘禁刑又は百万円以下の罰金に処する。
If any of the following items applies, the officer or employee of the Organization who committed the violation is to be punished by a fine of not more than 300,000 yen.
次の各号のいずれかに該当するときは、その違反行為をした機構の役員又は職員は、三十万円以下の罰金に処する。
if the person has violated the provisions of Article 789 by failing to keep books, failing to make entries in the books, making a false entry in the books, or failing to retain the books;
第七百八十九条の規定に違反して帳簿を備えず、帳簿に記載せず、若しくは帳簿に虚偽の記載をし、又は帳簿を保存しなかつたとき。
if the person has failed to make a report under Article 796, paragraph (1) or has made a false report, or has refused, obstructed or evaded an inspection under that paragraph.
第七百九十六条第一項の規定による報告をせず、若しくは虚偽の報告をし、又は同項の規定による検査を拒み、妨げ、若しくは忌避したとき。
If any of the following items applies, the officer of the Organization who committed the violation is to be punished by a non-penal fine of not more than 200,000 yen.
次の各号のいずれかに該当するときは、その違反行為をした機構の役員は、二十万円以下の過料に処する。
if the person has violated Article 765, paragraph (2) by failing to obtain authorization for an amendment to the articles of incorporation;
第七百六十五条第二項の規定に違反して定款の変更の認可を受けなかつたとき。
if the person has violated Article 766, paragraph (1) by neglecting to make a registration;
第七百六十六条第一項の規定に違反して登記をすることを怠つたとき。
if the person has failed to make a notification under Article 773, paragraph (3), Article 776, paragraph (4), Article 783, paragraph (1) or Article 792, paragraph (2), or has made a false notification;
第七百七十三条第三項、第七百七十六条第四項、第七百八十三条第一項又は第七百九十二条第二項の規定による届出をせず、又は虚偽の届出をしたとき。
if the person has conducted business other than that prescribed in Article 782;
第七百八十二条に規定する業務以外の業務を行つたとき。
if the person has failed to make an announcement under Article 783, paragraph (3) or Article 792, paragraph (3), or has made a false announcement.
第七百八十三条第三項又は第七百九十二条第三項の規定による公表をせず、又は虚偽の公表をしたとき。
if the person has violated Article 793, paragraph (1) or (2) by failing to submit the documents prescribed in those provisions, or has submitted those documents without entering the matters to be entered in them or with a false entry;
第七百九十三条第一項又は第二項の規定に違反して、これらの規定に規定する書類の提出をせず、又はこれらの書類に記載すべき事項を記載せず、若しくは虚偽の記載をしてこれらの書類を提出したとき。
if the person has violated Article 793, paragraph (3) by failing to give public notice of the financial statements, or has failed to keep the documents prescribed in that paragraph or to make them available for public inspection;
第七百九十三条第三項の規定に違反して、財務諸表の公告をせず、又は同項に規定する書類を備え置かず、若しくは縦覧に供しなかつたとき。
if the person has failed to make a report under Article 797, paragraph (2) or has made a false report.
第七百九十七条第二項の規定による報告をせず、又は虚偽の報告をしたとき。
A person who has violated Article 767, paragraph (2) is to be punished by a non-penal fine of not more than 100,000 yen.
第七百六十七条第二項の規定に違反した者は、十万円以下の過料に処する。