Local Tax Act

With regard to local tax filing, etc. (meaning the notices listed in Article 762, item (i), (a); the same applies in paragraph (1) of the following Article), those for which the method of making them, such as by documents, etc. (meaning paper or other tangible objects on which information recognizable by human perception, such as written documents, papers, writings, characters and figures, is recorded; the same applies in the following Article through Article 747-5), is prescribed in the provisions of this Act or orders, ordinances or rules based on it (hereinafter in this Article through Article 747-5-2 referred to as "local tax laws and regulations") (excluding the following; hereinafter in the following paragraph and Article 747-13 referred to as "local tax filing, etc. in documents, etc."), unless they are made by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to that paragraph, they may be made, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in that item; the same applies hereinafter in this Article through Article 747-5-2) and via the Local Tax Joint Organization (hereinafter in this Chapter referred to as the "Organization").

A filing under Article 53, paragraph (65) pursuant to the provisions of that paragraph;

A filing under Article 72-32, paragraph (1) pursuant to the provisions of that paragraph.

A filing under Article 72-89-2, paragraph (1) pursuant to the provisions of that paragraph;

Provision of the particulars of the salary payment report prescribed in Article 317-6, paragraph (5) pursuant to the provisions of that paragraph;

Provision of the particulars of a public pension payment report prescribed in Article 317-6, paragraph (6) pursuant to the provisions of that paragraph;

The notification prescribed in Article 321-7-11, paragraph (1);

A filing under Article 321-8, paragraph (62) pursuant to the provisions of that paragraph.

Local tax filing, etc. other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations (referred to as "local tax filing, etc. other than one in documents, etc." in the following paragraph and Article 747-13) may be made, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

Local tax filing, etc. other than one in documents, etc. made by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph is deemed to have reached the head of a local government prescribed in Article 762, item (i), (a) when the record is made in a file kept on the computer (including input-output devices; the same applies in Article 747-5, paragraph (2)) used by the Organization under Article 762, item (i).

Of the local tax notices (meaning the notices listed in Article 762, item (i), (b); the same applies in paragraph (1) of the following Article and Article 747-5-2, paragraph (1)) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); the same applies in paragraph (1) of the following Article and Article 747-5-2, paragraph (1)), those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations and which are specified by Order of the Ministry of Internal Affairs and Communications (referred to as "specified notice to an administrative organ in writing, etc." in the following paragraph and Article 747-13) may, except where they are given by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to the provisions of Article 7, paragraph (1) of that Act, be given, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

Of the local tax notices given to the head of another administrative organ, those, other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations, that are specified by Order of the Ministry of Internal Affairs and Communications, and notices under Article 58, paragraph (2) of the Inheritance Tax Act (referred to as "specified notice to an administrative organ other than in writing, etc." in the following paragraph and Article 747-13) may be given, notwithstanding the provisions of local tax laws and regulations and Article 58, paragraph (2) of the Inheritance Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

A specified notice to an administrative organ other than in writing, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph is deemed to have reached the person receiving that specified notice to an administrative organ other than in writing, etc. when the record is made in a file kept on the computer used by that person, as referred to in Article 762, item (i).

Where a person who has received a specified notice to taxpayers, etc. (meaning, among local tax notices made to a person other than the head of another administrative organ (including notices attached to that local tax notice, but excluding the following), those specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph and the following paragraph) has applied to the head of a local government for provision, by the method of using the electronic data processing system for local tax procedures and via the Organization, of the matters notified to that person by that specified notice to taxpayers, etc. (excluding matters specified by Order of the Ministry of Internal Affairs and Communications; hereinafter in this paragraph, paragraph (3) and Article 747-13 referred to as "contents already notified") and of the matters to be notified to that person in the future by a specified notice to taxpayers, etc. of the same kind as that specified notice to taxpayers, etc. (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), the head of a local government may provide those contents already notified to that person by that method, as provided by Order of the Ministry of Internal Affairs and Communications.

notification of the matters to be notified prescribed in the latter part of Article 321-4, paragraph (1) pursuant to the latter part of that paragraph;

provision, pursuant to Article 321-4, paragraph (7) or (8), of the matters to be notified prescribed in the latter part of paragraph (1) of that Article;

provision of contents already notified pursuant to the provisions of this paragraph and provision of notified content prescribed in the following paragraph pursuant to the provisions of that paragraph.

Where the head of a local government makes to a person who made the application under the preceding paragraph a specified notice to taxpayers, etc. of the same kind as the specified notice to taxpayers, etc. pertaining to that application (hereinafter in this paragraph referred to as a "notice of the same kind"), except where that person has applied to withdraw that application, the head of a local government may, when making that notice of the same kind, provide to that person, by the method prescribed in the preceding paragraph, the matters to be notified to that person by that notice of the same kind (excluding matters specified by Order of the Ministry of Internal Affairs and Communications; hereinafter in the following paragraph and Article 747-13 referred to as "notified content").

The provision of contents already notified pursuant to the provisions of paragraph (1) and the provision of notified content pursuant to the provisions of the preceding paragraph do not give rise to the effect of a disposition under the provisions of local tax laws and regulations, such as a notification of payment or remittance.