Changes on (Act No. 7 of 2025)
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 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 Article 762, item (i); the same applies hereinafter in this Article through Article 747-5) and passing through the Local Tax Joint Organization (hereinafter in this Chapter referred to as the "Organization").
地方税関係申告等(第七百六十二条第一号イに掲げる通知をいう。次条第一項において同じ。)のうち、この法律又はこれに基づく命令若しくは条例若しくは規則(以下この条から第七百四十七条の五までにおいて「地方税関係法令」という。)の規定において書面等(書面、書類、文書その他文字、図形その他の人の知覚によつて認識することができる情報が記載された紙その他の有体物をいう。次条から第七百四十七条の五までにおいて同じ。)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(次に掲げるものを除く。次項及び第七百四十七条の十三において「書面等地方税関係申告等」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六条第一項の規定により同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(同号に規定する地方税関係手続用電子情報処理組織をいう。以下この条から第七百四十七条の五までにおいて同じ。)を使用し、かつ、地方税共同機構(以下この章において「機構」という。)を経由する方法により行うことができる。
A filing under Article 53, paragraph (65) pursuant to the provisions of that paragraph;
第五十三条第六十五項の規定による同項の申告
A filing under Article 72-32, paragraph (1) pursuant to the provisions of that paragraph.
第七十二条の三十二第一項の規定による同項の申告
A filing under Article 72-89-2, paragraph (1) pursuant to the provisions of that paragraph;
第七十二条の八十九の二第一項の規定による同項の申告
Provision of the particulars of the salary payment report prescribed in Article 317-6, paragraph (5) pursuant to the provisions of that paragraph;
第三百十七条の六第五項の規定による同項に規定する給与支払報告書記載事項の提供
Provision of the particulars of a public pension payment report prescribed in Article 317-6, paragraph (6) pursuant to the provisions of that paragraph;
第三百十七条の六第六項の規定による同項に規定する公的年金等支払報告書記載事項の提供
The notification prescribed in Article 321-7-11, paragraph (1);
第三百二十一条の七の十一第一項に規定する通知
A filing under Article 321-8, paragraph (62) pursuant to the provisions of that paragraph.
第三百二十一条の八第六十二項の規定による同項の申告
The provisions of Article 6, paragraphs (2) through (4) and (6) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to local tax filing, etc. in documents, etc. made by the method of using the electronic data processing system for local tax procedures under the preceding paragraph and passing through the Organization. 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 application, etc. concerned | local 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)) |
| laws and regulations and other such application, etc. concerned | local tax laws and regulations and other such local tax filing, etc. in documents, etc. concerned (meaning local tax filing, etc. in documents, etc. prescribed in Article 747-2, paragraph (1) of the Local Tax Act) | |
| paragraph (3) | administrative organ, etc. that receives the application, etc. concerned | Local Tax Joint Organization under Article 762, item (i) of the Local Tax Act (referred to as the "Organization" in paragraph (6)) |
| that administrative organ, etc. | head of a local government prescribed in Article 762, item (i), (a) of the Local Tax Act | |
| paragraph (4) | other laws and regulations relating to the application, etc. concerned | local tax laws and regulations |
| the laws and regulations concerned | the local tax laws and regulations concerned | |
| Order of the competent ministry | Order of the Ministry of Internal Affairs and Communications | |
| paragraph (6) | uses the electronic data processing system under paragraph (1) | uses the electronic data processing system for local tax procedures under Article 747-2, paragraph (1) of the Local Tax Act, as prescribed in Article 762, item (i) of that Act, and passes through the Organization |
| Order of the competent ministry | Order of the Ministry of Internal Affairs and Communications | |
| the preceding paragraphs | Article 747-2, paragraph (1) of the Local Tax Act and paragraphs (2) through (4) | |
| the preceding paragraph | Article 747-2, paragraph (1) of the Local Tax Act | |
| paragraph (5) | paragraph (4) |
情報通信技術を活用した行政の推進等に関する法律第六条第二項から第四項まで及び第六項の規定は、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書面等地方税関係申告等について準用する。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 | 当該申請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。) |
| 法令その他の当該申請等 | 地方税関係法令その他の当該書面等地方税関係申告等(同条第一項に規定する書面等地方税関係申告等をいう。) | |
| 第三項 | 当該申請等を受ける行政機関等 | 地方税法第七百六十二条第一号の地方税共同機構(第六項において「機構」という。) |
| 当該行政機関等 | 同号イに規定する地方団体の長 | |
| 第四項 | 当該申請等に関する他の法令 | 地方税関係法令 |
| 当該法令 | 当該地方税関係法令 | |
| 主務省令 | 総務省令 | |
| 第六項 | 第一項の電子情報処理組織を使用する | 地方税法第七百四十七条の二第一項の同法第七百六十二条第一号に規定する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 |
| 主務省令 | 総務省令 | |
| 前各項 | 同項及び第二項から第四項まで | |
| 前項 | 地方税法第七百四十七条の二第一項 | |
| 第五項 | 第四項 |
Read this with the articles around it
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
particulars of the salary payment reportmachine translation
「給与支払報告書記載事項」
The particulars that must be stated in a salary payment report (給与支払報告書) under Article 317-6, paragraph 1 or 3, which a filer covered by Article 228-4, paragraph 1 of the Income Tax Act for its withholding slips (源泉徴収票) in the year of the deadline must instead provide to the mayor through the electronic system via the Local Tax Joint Organization (地方税共同機構) or on an optical disc or similar medium.
Short name set inArticle 317-6, paragraph (5)· applies only in this provision and in Article 317-6, paragraph (7)
particulars of a public pension payment reportmachine translation
「公的年金等支払報告書記載事項」
The particulars to be entered in a public pension payment report (公的年金等支払報告書) under Article 317-6, paragraph 4, which a payer that must give its withholding slips (源泉徴収票) electronically under Article 228-4, paragraph 1 of the Income Tax Act must instead provide to the mayor (市町村長) online through the agency (機構) or on an optical disc, etc. (光ディスク等).
Short name set inArticle 317-6, paragraph (6)· applies only in this provision and in Article 317-6, paragraph (7)
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inArticle 747-2, paragraph (1)· applies only in this article and in Articles 747-3 to 747-5
local tax laws and regulationsmachine translation
「地方税関係法令」
The Local Tax Act together with the orders (命令), ordinances (条例) and rules (規則) made under it.
Short name set inArticle 747-2, paragraph (1)· applies only in this article and in Articles 747-3 to 747-5
local tax filing, etc.machine translation
「地方税関係申告等」
A return (申告), application, notification or other communication made to the head of a local government (地方団体の長) or to the Minister for Internal Affairs and Communications under the Local Tax Act or the orders, ordinances (条例) or rules made under it, as Article 762, item 1(a) lists it, other than the notices that heads of administrative bodies give under item 1(b).
Defined inArticle 747-2, paragraph (1)· applies only in this provision and in Article 747-3, paragraph (1)
documents, etc.machine translation
「書面等」
In Articles 747-2 to 747-5, paper or another tangible thing on which information people can perceive, such as text or figures, is set down, including writings (書面), papers (書類) and documents (文書).
Defined inArticle 747-2, paragraph (1)· applies only in this provision and in Articles 747-3 to 747-5
local tax filing, etc. in documents, etc.machine translation
「書面等地方税関係申告等」
A filing or other notice under the local tax rules (地方税関係申告等) that the local tax laws and regulations (地方税関係法令) say is to be made in writing (書面等) or in another set way, other than those the items of Article 747-2, paragraph 1 exclude, which that paragraph lets be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), as a Ministry of Internal Affairs and Communications Order (総務省令) provides.
Short name set inArticle 747-2, paragraph (1)· applies only in this provision and in Article 747-2, paragraph (2); and Article 747-13
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 747-2, paragraph (1)· applies only in this chapter
local tax laws and regulationsmachine translation
「地方税関係法令」
The Local Tax Act together with the orders (命令), ordinances (条例) and rules (規則) made under it.
Defined inArticle 747-2, paragraph (2)· applies only in this paragraph
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.