Article 786Ensuring the Security of Tax Information Handled by the Organization
第七百八十六条（機構処理税務情報の安全確保）
In conducting computer processing, etc. of tax information handled by the Organization (meaning computer processing (meaning the input, accumulation, editing, processing, correction, updating, retrieval, deletion or output of information performed by using a computer, or similar processing) and other accompanying measures specified by Cabinet Order; the same applies in the following paragraph and Article 788, paragraph (2)), the Organization must take the measures necessary for the appropriate management of tax information handled by the Organization, such as preventing the leakage, loss and damage of tax information handled by the Organization.
機構は、機構処理税務情報の電子計算機処理等（電子計算機処理（電子計算機を使用して行われる情報の入力、蓄積、編集、加工、修正、更新、検索、消去、出力又はこれらに類する処理をいう。）その他これに伴う政令で定める措置をいう。次項及び第七百八十八条第二項において同じ。）を行うに当たつては、機構処理税務情報の漏えい、滅失及び毀損の防止その他の機構処理税務情報の適切な管理のために必要な措置を講じなければならない。
The provisions of the preceding paragraph apply mutatis mutandis where a person entrusted by the Organization with computer processing, etc. of tax information handled by the Organization (excluding entrustment under Article 747-6, paragraph (3), and including entrustment extending over two or more stages) performs the entrusted business.
前項の規定は、機構から機構処理税務情報の電子計算機処理等の委託（第七百四十七条の六第三項の規定によるものを除き、二以上の段階にわたる委託を含む。）を受けた者が受託した業務を行う場合について準用する。
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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 information handled by the Organizationmachine translation
「機構処理税務情報」
Information the Local Tax Joint Organization (地方税共同機構) handles in carrying out the tax work handled by the Organization (機構処理税務事務).
Defined inArticle 762, paragraph (1), item (iii)· applies only in this chapter
computer processing, etc.machine translation
「電子計算機処理等」
Computer processing (電子計算機処理) — entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or similar processing — and the accompanying measures a Cabinet Order (政令) sets, as the Local Tax Joint Organization (地方税共同機構) carries them out on the tax information it handles (機構処理税務情報).
Defined inArticle 786, paragraph (1)· applies only in this provision and in Article 786, paragraph (2); and Article 788, paragraph (2)