Changes on (Act No. 7 of 2025)
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 local tax notices, 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.
他の行政機関の長に対して行う地方税関係通知のうち地方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る通知（次項及び第七百四十七条の十三において「特定地方税関係通知等」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。
Changes on (Act No. 7 of 2025)
Specified local tax notices, 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 are deemed to have reached the person receiving those specified local tax notices, 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).
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地方税関係通知等は、第七百六十二条第一号の当該特定地方税関係通知等を受ける者の使用に係る電子計算機に備えられたファイルへの記録がされた時に当該特定地方税関係通知等を受ける者に到達したものとみなす。
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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
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
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 noticemachine translation
「地方税関係通知」
A notice that the head of an administrative body (行政機関の長) — the head of a local government, the Minister for Internal Affairs and Communications, the Commissioner of the National Tax Agency, a regional taxation bureau commissioner, a district director, or another a Cabinet Order (政令) names — gives under the Local Tax Act or the orders, ordinances (条例) or rules made under it, including letting a person inspect or record what is written on paper or kept as an electronic record, as Article 762, item 1(b) lists it.
Defined inArticle 747-4, paragraph (1)· applies only in this provision and in Article 747-5, paragraph (1)
head of an administrative organmachine translation
「行政機関の長」
A head of an administrative organ (行政機関の長) as defined in Article 762, item 1: the head of a local government, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), a Regional Taxation Bureau commissioner (国税局長), a district director of a tax office (税務署長) or another person a Cabinet Order (政令) specifies.
Defined inArticle 747-4, paragraph (1)· applies only in this provision and in Article 747-5, paragraph (1)
specified local tax notices, etc.machine translation
「特定地方税関係通知等」
Notices concerning local taxes made to the heads of other administrative bodies that the local tax laws and regulations do not require to be made in writing or by another set method, of kinds an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, together with notices under Article 58, paragraph 2 of the Inheritance Tax Act; they may 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) via the Local Tax Joint Organization (地方税共同機構).
Short name set inArticle 747-5, paragraph (1)· applies only in this provision and in Article 747-5, paragraph (2); and Article 747-13