The Organization must establish management rules for tax work handled by the Organization with respect to matters concerning the implementation of tax work handled by the Organization that are specified by Order of the Ministry of Internal Affairs and Communications, and obtain the approval of the Minister for Internal Affairs and Communications. The same applies when it intends to change them.
When the Minister for Internal Affairs and Communications finds that the management rules for tax work handled by the Organization approved under the preceding paragraph have become inappropriate for the proper and reliable implementation of tax work handled by the Organization, the Minister may order the Organization to change them.
Read this with the articles around it
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 761, paragraph (1)· applies only in this chapter
tax work handled by the Organizationmachine translation
「機構処理税務事務」
The work the Local Tax Joint Organization (地方税共同機構) handles: setting up and managing the electronic system for local tax procedures (地方税関係手続用電子情報処理組織), and the work given to it by the provisions listed in Article 762, item 2(b) — among them those on the electronic filing of returns, reports and notices through it, Articles 747-2 to 747-12 on filings through it and on paying specified collections (特定徴収金) electronically, and orders made under the Local Tax Act.
Defined inArticle 762, paragraph (1), item (ii)· applies only in this chapter