Article 714Obligation to File Returns or Make Reports Concerning Assessment and Collection of Water Utilization and Land Benefit Tax, etc.
第七百十四条（水利地益税等の賦課徴収に関する申告又は報告の義務）
A person liable for water utilization and land benefit tax, etc. must, as provided by the Prefectural or Municipal Ordinance of the local government concerned, file a return or make a report on the matters specified by that Ordinance concerning the assessment and collection of the water utilization and land benefit tax, etc. concerned.
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local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.