If the Organization finds that, due to a malfunction of the electronic data processing system for local tax procedures or the electronic data processing system for specified collection money procedures (meaning an electronic data processing system that connects with one another, by telecommunications lines, the computers (including input-output devices) used by the Organization (including, where the Organization has entrusted part of the affairs of receiving specified collections (meaning the specified collections prescribed in Article 747-6, paragraph (2); the same applies hereinafter in this Article) to a specified financial institution, etc. prescribed in Article 747-6, paragraph (3), that specified financial institution, etc.) and by persons liable for tax or special collection agents who pay or remit specified collections (including, where the Organization has designated a payment agent designated by the Organization (meaning a payment agent designated by the Organization prescribed in Article 747-8, paragraph (1); the same applies hereinafter in this Article), that payment agent designated by the Organization (including, where that payment agent designated by the Organization has entrusted part of the payment affairs prescribed in Article 747-8, paragraph (1) to a person specified by Cabinet Order prescribed in Article 747-9 pursuant to the provisions of Article 747-9, that person)); the same applies hereinafter in this Article) or for any other unavoidable reason, all or some of the persons who give the notices set forth in Article 762, item (i), (a) are unable to give those notices by using the electronic data processing system for local tax procedures and via the Organization, or all or some of the persons who pay or remit specified collections are unable to make that payment or remittance by using the electronic data processing system for specified collection money procedures (excluding the case where the event that was the reason is a minor one specified by Order of the Ministry of Internal Affairs and Communications), the Organization must immediately report to the Minister for Internal Affairs and Communications the circumstances of that event and other matters specified by Order of the Ministry of Internal Affairs and Communications.
機構は、地方税関係手続用電子情報処理組織又は特定徴収金手続用電子情報処理組織（機構（機構が特定徴収金（第七百四十七条の六第二項に規定する特定徴収金をいう。以下この条において同じ。）の収納の事務の一部を第七百四十七条の六第三項に規定する特定金融機関等に委託した場合には、当該特定金融機関等を含む。）及び特定徴収金を納付し、又は納入する納税義務者又は特別徴収義務者（機構が機構指定納付受託者（第七百四十七条の八第一項に規定する機構指定納付受託者をいう。以下この条において同じ。）を指定した場合には、当該機構指定納付受託者（当該機構指定納付受託者が第七百四十七条の九の規定により第七百四十七条の八第一項に規定する納付等事務の一部を第七百四十七条の九に規定する政令で定める者に委託した場合には、当該者を含む。）を含む。）の使用に係る電子計算機（入出力装置を含む。）を相互に電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）の故障その他やむを得ない理由により、第七百六十二条第一号イに掲げる通知を行う者のうち全部若しくは一部のものが当該通知を地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行うことができず、又は特定徴収金の納付若しくは納入を行う者のうち全部若しくは一部のものが当該納付若しくは納入を特定徴収金手続用電子情報処理組織を使用して行うことができないと認めるとき（当該理由となつた事象が総務省令で定める軽微なものであるときを除く。）は、直ちに、当該事象の状況その他の総務省令で定める事項を総務大臣に報告しなければならない。
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
payment affairsmachine translation
「納付等事務」
The work of paying in specified collection money (特定徴収金) — local tax collection money (地方団体の徴収金) that a taxpayer or special collector (特別徴収義務者) pays by a method a Ministry of Internal Affairs and Communications Order (総務省令) sets — which a payment agent designated by the Local Tax Joint Organization (機構指定納付受託者) may do on the payer's behalf.
Short name set inArticle 747-8, paragraph (1)· applies only in this chapter
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
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 762, paragraph (1), item (i)· applies only in this chapter
payment agent designated by the Organizationmachine translation
「機構指定納付受託者」
A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).
Defined inArticle 790-2, paragraph (1)· applies only in this article
specified collectionsmachine translation
「特定徴収金」
Local government collections (地方団体の徴収金) relating to local taxes that a taxpayer or special collection agent (特別徴収義務者) pays or remits by a method an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Defined inArticle 790-2, paragraph (1)· applies only in this article
electronic data processing system for specified collection money proceduresmachine translation
「特定徴収金手続用電子情報処理組織」
The electronic data processing system that connects over telecommunications lines the computers of the Local Tax Joint Organization (地方税共同機構) — and of any specified financial institution, etc. (特定金融機関等) it entrusts with part of receiving specified collection money (特定徴収金) — with those of the taxpayers and special collection agents (特別徴収義務者) who pay that money, including any payment agent the Organization designates (機構指定納付受託者) and anyone to whom that agent entrusts part of its work.
Defined inArticle 790-2, paragraph (1)· applies only in this article