①The president and the auditors are appointed by the representatives' meeting.

②The vice presidents and the directors are appointed by the president with the consent of the representatives' meeting.

③When the representatives' meeting or the president has appointed an officer, it must without delay notify the Minister for Internal Affairs and Communications of the officer's name and address.

①The term of office of an officer is a period specified by the articles of incorporation within three years; provided, however, that the term of office of an officer appointed to fill a vacancy is the remaining term of office of the officer's predecessor.

②An officer may be reappointed.

A person who falls under any of the following items may not become an officer:

①The representatives' meeting or the president must dismiss an officer whom it has respectively appointed when that officer has become a person set forth in the items of the preceding Article.

②The representatives' meeting or the president may dismiss an officer whom it has respectively appointed when that officer falls under any of the following items:

③When the president intends to dismiss a vice president or a director under the preceding paragraph, the president must obtain the consent of the representatives' meeting.

④When the representatives' meeting or the president has dismissed an officer, it must without delay notify the Minister for Internal Affairs and Communications to that effect.

An officer must not become an officer of an organization whose purpose is profit-making, or personally engage in a profit-making business; provided, however, that this does not apply when the approval of the representatives' meeting has been obtained.

The Organization is liable to compensate for damage that the president (or, where a vice president is appointed, the president or the vice president; the same applies in the following Article) causes to a third party in the performance of the president's duties.

With respect to matters in which the interests of the Organization and the president conflict, the president does not have the authority of representation. In this case, the auditors represent the Organization.

The employees of the Organization are appointed by the president.

The officers and employees of the Organization are deemed to be employees engaged in public service pursuant to laws and regulations, for the purpose of the application of the Penal Code (Act No. 45 of 1907) and other penal provisions.

①In order to achieve the purpose set forth in Article 761, the Organization conducts the following business:

②In addition to the business prescribed in the preceding paragraph, the Organization conducts the business prescribed in Article 243-2-7, paragraph (1) of the Local Autonomy Act (including as applied mutatis mutandis pursuant to Article 47 of the Act on Special Provisions for the Merger of Municipalities (Act No. 59 of 2004)).

①When commencing its business, the Organization must prepare business rules and notify the Minister for Internal Affairs and Communications of them. The same applies when it has changed them.

②The business rules under the preceding paragraph must state matters concerning the establishment of a system for ensuring that the execution of duties by officers (excluding auditors) conforms to this Act, other laws and regulations, or the articles of incorporation, and of other systems for ensuring the propriety of the business of the Organization, and other matters specified by Order of the Ministry of Internal Affairs and Communications.

③When the Organization has made the notification under paragraph (1), it must without delay make its business rules public.

①A governing council is established in the Organization.

②The governing council is organized with the number of members specified by the articles of incorporation.

③The members are appointed by the representatives' meeting from among persons with a high level of insight regarding local taxes, law or information systems, and other persons with knowledge and experience.

④A member may not concurrently be a member of the representatives' meeting or an officer of the Organization.

⑤The president must hear the opinion of the governing council on the following matters:

⑥When the president seeks a resolution of the representatives' meeting on the matters set forth in item (i) of the preceding paragraph, the president must report the opinion stated by the governing council on those matters under that paragraph.

⑦In addition to what is provided for in paragraph (5), the governing council may make recommendations to the president on the business of the Organization, in response to consultation by the president or on matters it finds necessary on its own. In this case, if the governing council finds it necessary for the recommendation, it may request a report from the president.

⑧The president must respect the opinions stated by the governing council under paragraph (5) and the preceding paragraph.

①The 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.

②When 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.

①In 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.

②The 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.

①A Committee for the Protection of Tax Information Processed by the Organization is established in the Organization.

②In response to consultation by the president, the Committee for the Protection of Tax Information Processed by the Organization may investigate and deliberate on matters concerning the protection of tax information handled by the Organization, and state to the president the opinions it finds necessary in that regard.

③The members of the Committee for the Protection of Tax Information Processed by the Organization are appointed by the president from among persons with knowledge and experience.

④In addition to what is provided for in the preceding two paragraphs, the number of members of the Committee for the Protection of Tax Information Processed by the Organization and other matters concerning the Committee for the Protection of Tax Information Processed by the Organization are specified by the Organization.

①An officer or employee of the Organization (including a member of the Committee for the Protection of Tax Information Processed by the Organization prescribed in paragraph (1) of the preceding Article) or a person who has held such a position must not divulge or misappropriate secrets learned in connection with tax work handled by the Organization.

②A 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), or an officer or employee of that person, or a person who has been any of these, must not divulge or misappropriate secrets concerning tax information handled by the Organization, or secrets concerning computer processing, etc. of tax information handled by the Organization, learned in connection with the entrusted business.