Section 1 General Provisions
第一節 総則
第七百六十一条（目的）
The Local Tax Joint Organization (hereinafter in this Chapter referred to as "the Organization") has the purpose, as an organization jointly operated by local governments, of conducting tax work handled by the Organization while providing local governments with support for their affairs relating to local taxes, and thereby contributing to the rationalization of affairs relating to local taxes and to the improvement of convenience for persons liable for tax and special collection agents.
Article 762Meanings of the Terms
第七百六十二条（用語の意義）
In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
この章において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
electronic data processing system for local tax procedures: means an electronic data processing system that connects with one another, by telecommunications lines, the computers (including input-output devices) used by the heads of administrative organs (meaning heads of local governments, the Minister for Internal Affairs and Communications, the Commissioner of the National Tax Agency, regional commissioners, district directors and other persons specified by Cabinet Order; the same applies in (b)), the Organization, persons who give the notices set forth in (a), and persons who receive the notices set forth in (b);
returns, applications, notifications and other notices (excluding those set forth in (b)) given to the head of a local government or the Minister for Internal Affairs and Communications under the provisions of this Act or orders, or Prefectural or Municipal Ordinances or rules, based on it (referred to as "local tax laws and regulations" in (b));
この法律又はこれに基づく命令若しくは条例若しくは規則（ロにおいて「地方税関係法令」という。）の規定に基づき地方団体の長又は総務大臣に対して行われる申告、申請、届出その他の通知（ロに掲げるものを除く。）
notices given by the head of an administrative organ under the provisions of local tax laws and regulations (including having the matters stated in written materials, etc. (meaning paper or other tangible objects on which information recognizable by human perception, such as writings, documents, texts, characters or figures, is stated) or recorded in an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form not recognizable by human perception and used for information processing by a computer) viewed or recorded).
地方税関係法令の規定に基づき行政機関の長が行う通知（書面等（書面、書類、文書その他文字、図形その他の人の知覚によつて認識することができる情報が記載された紙その他の有体物をいう。）に記載され、又は電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）に記録されている事項を閲覧させ、又は記録させることを含む。）
tax work handled by the Organization: means the following affairs handled by the Organization:
機構処理税務事務 機構が処理する次に掲げる事務をいう。
the affairs of establishing and managing the electronic data processing system for local tax procedures;
地方税関係手続用電子情報処理組織を設置し、及び管理する事務
affairs that are to be handled by the Organization under the following provisions:
次に掲げる規定により機構が処理することとされている事務
the provisions of Article 53, paragraphs (65) and (68), Article 72-32, paragraphs (1) and (4), Article 72-89-2, paragraphs (1) and (3), Article 317-6, paragraph (5) (limited to the part relating to item (i)), paragraph (6) (limited to the part relating to items (i) and (iii)) and paragraph (9), Article 321-4, paragraphs (7), (8) and (11), Article 321-7-11, and Article 321-8, paragraphs (62) and (65);
第五十三条第六十五項及び第六十八項、第七十二条の三十二第一項及び第四項、第七十二条の八十九の二第一項及び第三項、第三百十七条の六第五項（第一号に係る部分に限る。）、第六項（第一号及び第三号に係る部分に限る。）及び第九項、第三百二十一条の四第七項、第八項及び第十一項、第三百二十一条の七の十一並びに第三百二十一条の八第六十二項及び第六十五項の規定
Changes on (Act No. 7 of 2025)
the provisions of Articles 747-2 through 747-5;
the provisions of Articles 747-6 through 747-12;
the provisions of orders based on this Act (excluding this Chapter).
この法律（この章を除く。）に基づく命令の規定
tax information handled by the Organization: means information that the Organization handles in the tax work handled by the Organization.
Article 763Legal Personality and Address
第七百六十三条（法人格及び住所）
The Organization is a corporation.
機構は、法人とする。
The address of the Organization is deemed to be located at the location of its principal office.
機構の住所は、その主たる事務所の所在地にあるものとする。
第七百六十四条（数）
Only one Organization is to be established.
機構は、一を限り、設立されるものとする。
Article 765Articles of Incorporation
第七百六十五条（定款）
The Organization must provide for the following matters in its articles of incorporation:
機構は、定款をもつて、次に掲げる事項を定めなければならない。
its purpose;
目的
its name;
名称
the location of its office;
事務所の所在地
matters concerning its assets;
資産に関する事項
the number of members and the terms of office of the representatives' meeting, the method of resolution, and other matters concerning the representatives' meeting;
代表者会議の委員の定数及び任期、議決の方法その他の代表者会議に関する事項
the number of officers, their terms of office, the allocation of their duties, and other matters concerning the officers;
役員の定数、任期、職務の分担その他の役員に関する事項
matters concerning its business and the execution of that business;
業務及びその執行に関する事項
the number of members of the governing council and other matters concerning the governing council;
運営審議会の委員の定数その他の運営審議会に関する事項
matters concerning its finances and accounts;
財務及び会計に関する事項
matters concerning changes to the articles of incorporation;
定款の変更に関する事項
matters concerning the bearing of expenses by local governments under Article 794;
the method of public notice and public announcement;
公告及び公表の方法
matters concerning the disclosure of information held by the Organization.
機構の保有する情報の公開に関する事項
A change to the articles of incorporation of the Organization does not take effect unless the approval of the Minister for Internal Affairs and Communications is obtained.
機構の定款の変更は、総務大臣の認可を受けなければ、その効力を生じない。
第七百六十六条（登記）
The Organization must be registered as specified by Cabinet Order.
機構は、政令で定めるところにより、登記をしなければならない。
Matters that must be registered under the preceding paragraph may not be asserted against a third party until after registration.
前項の規定により登記をしなければならない事項は、登記後でなければ、これをもつて第三者に対抗することができない。
第七百六十七条（名称）
The Organization must use the words "Local Tax Joint Organization" in its name.
機構は、その名称中に地方税共同機構という文字を用いなければならない。
A person other than the Organization must not use the words "Local Tax Joint Organization" in its name.
機構でない者は、その名称中に地方税共同機構という文字を用いてはならない。
Section 2 Representatives' Meeting
第二節 代表者会議
Article 768Establishment and Organization of the Representatives' Meeting
第七百六十八条（代表者会議の設置及び組織）
A representatives' meeting is established in the Organization as the body that decides the policies for the business and finances of the Organization.
機構に、機構の業務及び財務の方針を決定する機関として代表者会議を置く。
persons selected respectively by the nationwide federations of prefectural governors, mayors of cities, or mayors of towns and villages (meaning the nationwide federations prescribed in Article 263-3, paragraph (1) of the Local Autonomy Act that have submitted the notification under that paragraph; the same applies in the following item) from among prefectural governors, mayors of cities, or mayors of towns and villages;
都道府県知事、市長又は町村長のうちから、都道府県知事、市長又は町村長の全国的連合組織（地方自治法第二百六十三条の三第一項に規定する全国的連合組織で同項の規定による届出をしたものをいう。次号において同じ。）がそれぞれ選定する者
a person selected, separately or jointly, by the nationwide federations of prefectural governors, mayors of cities or mayors of towns and villages from among persons, other than prefectural governors, mayors of cities and mayors of towns and villages, who have a high level of expertise concerning local tax, law or information systems;
The number of members is to be fixed by the articles of incorporation within a range of six or more and twelve or fewer.
委員の定数は、六人以上十二人以内において定款で定める。
The term of office of members is to be a period fixed by the articles of incorporation within three years; provided, however, that the term of office of a substitute member is the remainder of the term of office of the predecessor.
委員の任期は、三年以内において定款で定める期間とする。ただし、補欠の委員の任期は、前任者の残任期間とする。
A member may be reappointed.
委員は、再任されることができる。
A member set out in paragraph (2), item (i) is to lose that position when he or she ceases to be a prefectural governor, mayor of a city or mayor of a town or village.
第二項第一号に掲げる委員は、都道府県知事、市長又は町村長でなくなつたときは、その職を失うものとする。
Article 769Authority of the Representatives' Meeting
第七百六十九条（代表者会議の権限）
The following matters must be put to a resolution of the representatives' meeting:
次に掲げる事項は、代表者会議の議決を経なければならない。
the amendment of the articles of incorporation;
定款の変更
the preparation or amendment of the document of operating methods;
業務方法書の作成又は変更
the preparation or amendment of the budget and business plan;
予算及び事業計画の作成又は変更
the settlement of accounts;
決算
the remuneration and retirement allowances of officers;
役員の報酬及び退職金
other matters that the representatives' meeting finds particularly necessary.
その他代表者会議が特に必要と認めた事項
When the representatives' meeting finds it necessary to ensure the proper operation of the Organization's operations, it may have the president report on the Organization's operations and the status of its assets and liabilities.
代表者会議は、機構の業務の適正な運営を確保するため必要があると認めるときは、理事長に対し、機構の業務並びに資産及び債務の状況に関し報告をさせることができる。
When the representatives' meeting finds that an act of an officer or employee violates, or is likely to violate, this Act, other laws and regulations or the articles of incorporation, it may order the president to take measures necessary to correct that act.
代表者会議は、役員又は職員の行為がこの法律、他の法令又は定款に違反し、又は違反するおそれがあると認めるときは、理事長に対し、当該行為の是正のため必要な措置を講ずることを命ずることができる。
Article 770Chair of the Representatives' Meeting
第七百七十条（代表者会議の議長）
A chair is to be established in the representatives' meeting, and is to be determined by mutual election among the members.
代表者会議に議長を置き、委員の互選によりこれを定める。
The chair presides over the affairs of the meeting and represents the representatives' meeting.
議長は、会務を総理し、代表者会議を代表する。
When the chair is prevented from performing his or her duties or the position of chair is vacant, the member designated in advance by the chair is to perform the duties of the chair.
議長に事故があるとき、又は議長が欠けたときは、議長のあらかじめ指定する委員がその職務を行う。
Section 3 Officers and Employees
第三節 役員及び職員
第七百七十一条（役員）
A president and inspectors are to be established in the Organization as officers.
機構に、役員として、理事長及び監事を置く。
In the Organization, in addition to the officers prescribed in the preceding paragraph, a vice president or directors may be established as officers, as provided by the articles of incorporation.
Article 772Duties and Authority of Officers
第七百七十二条（役員の職務及び権限）
The president represents the Organization and presides over its operations.
理事長は、機構を代表し、その業務を総理する。
A vice president, as provided by the articles of incorporation, represents the Organization, assists the president and administers the Organization's operations, acts for the president when the president is prevented from performing his or her duties, and performs the duties of the president when the position of president is vacant.
副理事長は、定款で定めるところにより、機構を代表し、理事長を補佐して機構の業務を掌理し、理事長に事故があるときはその職務を代理し、理事長が欠けたときはその職務を行う。
A director, as provided by the articles of incorporation, assists the president (or, where a vice president is established, the president and the vice president; the same applies hereinafter in this paragraph) and administers the Organization's operations, acts for the president when the president is prevented from performing his or her duties, and performs the duties of the president when the position of president is vacant.
理事は、定款で定めるところにより、理事長（副理事長が置かれているときは、理事長及び副理事長。以下この項において同じ。）を補佐して機構の業務を掌理し、理事長に事故があるときはその職務を代理し、理事長が欠けたときはその職務を行う。
The inspectors inspect the Organization's operations.
監事は、機構の業務を監査する。
Based on the results of an audit, an inspector may submit an opinion to the representatives' meeting, the president or the Minister for Internal Affairs and Communications when the inspector finds it necessary.
監事は、監査の結果に基づき、必要があると認めるときは、代表者会議、理事長又は総務大臣に意見を提出することができる。
The president may attend the representatives' meeting and state his or her opinion.
理事長は、代表者会議に出席し、意見を述べることができる。
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
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
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
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 762, paragraph (1), item (i), (a)· applies only in this provision and in Article 762, paragraph (1), item (i), (b)
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
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
nationwide federationmachine translation
「全国的連合組織」
A nationwide federation (全国的連合組織) of prefectural governors, of city mayors or of town and village mayors, as defined in Article 263-3, paragraph 1 of the Local Autonomy Act, that has filed the notification that paragraph requires; these federations choose the members of the representatives' council (代表者会議) under Article 768, paragraph 2.
Defined inArticle 768, paragraph (2), item (i)· applies only in this provision and in Article 768, paragraph (2), item (ii)
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.