Article 750Collection of Local Tax Documents by Electronic or Magnetic Record, etc.
第七百五十条（地方税関係書類の電磁的記録による徴収等）
A person set forth in the left-hand column of each item of the following table may substitute receipt of the provision of an electronic or magnetic record relating to the matters to be stated in the local tax documents set forth in the right-hand column of that item for collection of those local tax documents.
| (i) A wholesale seller, etc. prescribed in Article 74-2, paragraph (1) | The documents prescribed in paragraph (3) of that Article |
| The documents prescribed in paragraph (4) of that Article | |
| (ii) A wholesale seller, etc. prescribed in Article 465, paragraph (1) | The documents prescribed in paragraph (3) of that Article |
| The documents prescribed in paragraph (4) of that Article |
次の表の各号の上欄に掲げる者は、それぞれ当該各号の下欄に掲げる地方税関係書類に記載すべき事項に係る電磁的記録の提供を受けることをもつて当該地方税関係書類の徴収に代えることができる。
| 一 第七十四条の二第一項に規定する卸売販売業者等 | 同条第三項に規定する書類 |
| 同条第四項に規定する書類 | |
| 二 第四百六十五条第一項に規定する卸売販売業者等 | 同条第三項に規定する書類 |
| 同条第四項に規定する書類 |
A person who has taken delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) may substitute the provision of an electronic or magnetic record relating to the matters to be stated in the documents prescribed in Article 144-35, paragraph (6) for the submission of those documents.
第百四十四条の二第一項又は第二項に規定する軽油の引取りを行つた者は、第百四十四条の三十五第六項に規定する書類に記載すべき事項に係る電磁的記録の提供をもつて当該書類の提出に代えることができる。
A person who has been provided with an electronic or magnetic record relating to the matters to be stated in the local tax documents prescribed in paragraph (1) under that paragraph, and a person who has been provided with an electronic or magnetic record relating to the matters to be stated in the documents prescribed in the preceding paragraph under that paragraph, must preserve the electronic or magnetic record provided to them as provided by Order of the Ministry of Internal Affairs and Communications.
Read this with the articles around it
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on prefectural tobacco tax (たばこ税), a manufacturer of manufactured tobacco (製造たばこ), a specified seller (特定販売業者) or a wholesale seller (卸売販売業者) — the persons on whom the tax is levied when they sell manufactured tobacco to a retail seller (小売販売業者).
Short name set inArticle 74-2, paragraph (1)· applies only in this section
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on municipal tobacco tax (たばこ税), a manufacturer of manufactured tobacco (製造たばこ), a specified seller (特定販売業者) or a wholesale seller (卸売販売業者) — the persons on whom the tax is levied when they sell manufactured tobacco to a retail seller (小売販売業者).
Short name set inArticle 465, paragraph (1)· applies only in this section
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 748, paragraph (1)· applies only in this chapter
local tax documentsmachine translation
「地方税関係書類」
Documents that must be preserved under Article 74-2, paragraph 3 or 4, Article 74-6, paragraph 2, Article 144-32, paragraph 6, Article 144-35, paragraph 7, Article 465, paragraph 3 or 4, or Article 469, paragraph 2, which may be preserved as electronic records (電磁的記録) where made by computer throughout.
Defined inArticle 748, paragraph (2)· applies only in this chapter