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on 1 May 2027, in 6 months

Local Tax Act

地方税法（ちほうぜいほう）

Amended by

Act Partially Amending the Local Tax Act, etc.

地方税法等の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

4 provisions changed

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

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Article 747-4 · Special Provisions on Local Tax Notices, etc. Made to the Head of Another Administrative Organ第七百四十七条の四（他の行政機関の長に対して行う地方税関係通知等の特例）

2 reworded
Read it in the amended law
  • ChangedCaptionEvery wording

    Special Provisions on Local Tax Notices, etc. Made to the Head of Another Administrative Organ

    他の行政機関の長に対して行う地方税関係通知等の特例

  • ChangedArticle 747-4, paragraph (1)Every wording

    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)) and national tax notices (meaning the notices prescribed in Article 762, item (i), (b) that the head of an administrative organ gives pursuant to the provisions of laws, or orders or rules based on them, concerning national taxes (meaning the national taxes prescribed in Article 2, item (i) of the Act on General Rules for National Taxes) (hereinafter in this paragraph and paragraph (1) of the following Article referred to as "laws and regulations on national taxes"); the same applies in paragraph (1) of the following Article) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); hereinafter the same applies in this paragraph , 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 or laws and regulations on national taxes 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 and laws and regulations on national taxes, 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.

    他の行政機関の長（第七百六十二条第一号に規定する行政機関の長をいう。以下この項、次条第一項及び第七百四十七条の五の二第一項において同じ。）に対して行う地方税関係通知（同号ロに掲げる通知をいう。次条第一項及び第七百四十七条の五の二第一項において同じ。）のう及び国税関係通知（国税（国税通則法第二条第一号に規定する国税をいう。）に関する法律又はこれに基づく命令若しくは規則（以下この項及び次条第一項において「国税関係法令」という。）の規定に基づき行政機関の長が行う第七百六十二条第一号ロに規定する通知をいう。次条第一項において同じ。）のうち、地方税関係法令又は国税関係法令の規定において書面等により行うことその他のその方法が規定されているもので総務省令で定めるもの（次項及び第七百四十七条の十三において「特定書面等行政機関宛通知」という。）については、当該方法により行う場合又は情報通信技術を活用した行政の推進等に関する法律第七条第一項の規定により同法第六条第一項に規定する電子情報処理組織を使用する方法により行う場合を除き、地方税関係法令及び国税関係法令の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。

  • ChangedArticle 747-4, paragraph (2)Every wording

    The provisions of Article 7, paragraphs (2) through (5) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to specified notice to an administrative organ 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. In this case, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the same table are deemed to be replaced with the words set out in the right-hand column of the same table, respectively.

    paragraph (2)other laws and regulations relating to the notice of disposition, etc. concernedlocal tax laws and regulations (meaning the local tax laws and regulations prescribed in Article 747-2, paragraph (1) of the Local Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) or laws and regulations on national taxes (meaning the laws and regulations on national taxes prescribed in Article 747-4, paragraph (1) of that Act; the same applies hereinafter in this paragraph and paragraph (4))
    laws and regulations and other such notice of disposition, etc. concernedlocal tax laws and regulations and laws and regulations on national taxes, and other such specified notice to an administrative organ in writing, etc. concerned (meaning the specified notice to an administrative organ in writing, etc. prescribed in Article 747-4, paragraph (1) of the Local Tax Actthat Article)
    paragraph (3)the computer used by the person receiving the notice of disposition, etc. concernedthe computer, as referred to in Article 762, item (i) of the Local Tax Act, used by the person receiving the notice of disposition, etc.
    paragraph (4)other laws and regulations relating to the notice of disposition, etc. concernedlocal tax laws and regulations or laws and regulations on national taxes
    the laws and regulations concernedthe local tax laws and regulations and laws and regulations on national taxes concerned
    Order of the competent ministryOrder of the Ministry of Internal Affairs and Communications
    (4 rows this amendment leaves as they were are not shown)

    情報通信技術を活用した行政の推進等に関する法律第七条第二項から第五項までの規定は、前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた特定書面等行政機関宛通知について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

    第二項当該処分通知等に関する他の法令地方税関係法令（地方税法第七百四十七条の二第一項に規定する地方税関係法令をいう。以下この項及び第四項において同じ。）又は国税関係法令（同法第七百四十七条の四第一項に規定する国税関係法令をいう。以下この項及び第四項において同じ。）
    法令その他の当該処分通知等地方税関係法令及び国税関係法令その他の当該特定書面等行政機関宛通知（同法第七百四十七条の四条第一項に規定する特定書面等行政機関宛通知をいう。）
    第三項、当該、地方税法第七百六十二条第一号の
    第四項当該処分通知等に関する他の法令地方税関係法令地方税関係法令又は国税関係法令
    当該法令当該地方税関係法令当該地方税関係法令及び国税関係法令
    主務省令総務省令
    (4 rows this amendment leaves as they were are not shown)

Article 747-5第七百四十七条の五

Read it in the amended law
  • ChangedArticle 747-5, paragraph (1)Every wording

    Of the local tax notices and national 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 or laws and regulations on national taxes, that are specified by Order of the Ministry of Internal Affairs and Communications, and the notices under Article 58, paragraph (2) of the Inheritance Tax prescribed in Article 762, item (i), (b) that the head of an administrative organ gives to the head of another administrative organ pursuant to Article 56 of the Certified Public Tax Accountant 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, laws and regulations on national taxes and Article 56 of that 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.

    他の行政機関の長に対して行う地方税関係通知及び国税関係通知のうち地方税関係法令又は国税関係法令の規定において書面等により行うことその他のその方法が規定されているもの以外のもので総務省令で定めるもの及び相続税法第五十八条第二項の規定によ並びに税理士法第五十六条の規定に基づき行政機関の長が他の行政機関の長に対して行う第七百六十二条第一号ロに規定する通知（次項及び第七百四十七条の十三において「特定書面等以外行政機関宛通知」という。）については、地方税関係法令及び相続税法第五十八条第二項、国税関係法令及び同法第五十六条の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。