第七百八十九条（帳簿の備付け）
The Organization must, as provided by Order of the Ministry of Internal Affairs and Communications, keep and preserve books stating the matters concerning tax work handled by the Organization that are specified by Order of the Ministry of Internal Affairs and Communications.
Article 790Publication of Reports
第七百九十条（報告書の公表）
The Organization must, at least once every year, prepare a report on the status of implementation of tax work handled by the Organization, as provided by Order of the Ministry of Internal Affairs and Communications, and make it public.
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。
Section 5 Finance and Accounting
第五節 財務及び会計
第七百九十一条（事業年度）
The fiscal year of the Organization starts on April 1 of each year and ends on March 31 of the following year.
機構の事業年度は、毎年四月一日に始まり、翌年三月三十一日に終わる。
第七百九十二条（予算等）
The Organization must prepare a budget and a business plan (referred to as "budget, etc." in the following paragraph and paragraph (3)) for each fiscal year.
When the Organization has prepared or changed its budget, etc., it must without delay notify the Minister for Internal Affairs and Communications of it.
When the Organization has made the notification under the preceding paragraph, it must without delay make its budget, etc. public.
Article 793Financial Statements, etc.
第七百九十三条（財務諸表等）
Each fiscal year, the Organization must prepare a balance sheet, a profit and loss statement, other documents specified by an Order of the Ministry of Internal Affairs and Communications, and their detailed statements (referred to as the "financial statements" in this Article and Article 802, item (vii)), and submit them to the Minister for Internal Affairs and Communications within three months after the end of that fiscal year.
When the Organization submits the financial statements under the preceding paragraph, it must attach to them the business report for that fiscal year and the statement of accounts prepared in accordance with the budget classifications, and also attach the auditor's written opinion on the financial statements and the statement of accounts.
When the Organization has submitted the financial statements under paragraph (1), it must, without delay, give public notice of those financial statements in the Official Gazette, and keep those financial statements, the business report and statement of accounts prescribed in the preceding paragraph, and the auditor's written opinion at each of its offices and make them available for public inspection for the period specified by an Order of the Ministry of Internal Affairs and Communications.
When the Organization has submitted the financial statements under paragraph (1), it may, without delay and as provided by an Order of the Ministry of Internal Affairs and Communications, take measures to place the information constituting the content of those financial statements in a state in which an unspecified large number of persons can continuously receive it by electronic means (meaning a method using an electronic data processing system or another method using information and communications technology that is specified by an Order of the Ministry of Internal Affairs and Communications) until the date on which five years have passed after the day on which the representatives' meeting adopted a resolution on the settlement of accounts for that fiscal year. In this case, the provisions of the preceding paragraph (limited to the part relating to the public notice under that paragraph) do not apply.
第七百九十四条（費用の負担）
The costs required for the operation of the Organization are borne by the local governments as provided by the articles of incorporation.
In addition to what is provided for in Article 791 to the preceding Article, necessary matters concerning the finance and accounting of the Organization are specified by an Order of the Ministry of Internal Affairs and Communications.
第七百九十一条から前条までに定めるもののほか、機構の財務及び会計に関し必要な事項は、総務省令で定める。
Section 6 Supervision
第六節 監督
Article 796Reporting and On-Site Inspections
第七百九十六条（報告及び立入検査）
If the Minister for Internal Affairs and Communications finds that the Organization has violated, or is likely to violate, this Act, an order under this Act, or its articles of incorporation, or finds it necessary to ensure the proper performance of the tax work handled by the Organization, the Minister may have the Organization report on the state of its business and its assets and liabilities, or have the Minister's officials enter an office of the Organization and inspect the state of its business or its books, documents and other articles.
An official must, when conducting an on-site inspection pursuant to the provisions of the preceding paragraph, carry a certificate showing the official's status and present it to the person concerned.
前項の規定により職員が立入検査をする場合には、その身分を示す証明書を携帯し、関係人にこれを提示しなければならない。
The authority to conduct an on-site inspection under paragraph (1) must not be interpreted as having been granted for the purpose of a criminal investigation.
第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解してはならない。
Article 797Correction of Unlawful Acts
第七百九十七条（違法行為等の是正）
If the Minister for Internal Affairs and Communications finds that an act of the Organization, or of its officers or employees or members of the representatives' meeting, violates, or is likely to violate, this Act, an order under this Act, or the articles of incorporation, the Minister may request the Organization to take the measures necessary to correct that act.
総務大臣は、機構又はその役員若しくは職員若しくは代表者会議の委員の行為がこの法律若しくはこの法律に基づく命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、機構に対し、当該行為の是正のため必要な措置を講ずることを求めることができる。
When the Organization has received a request from the Minister for Internal Affairs and Communications under the preceding paragraph, it must promptly take measures to correct the act concerned and other measures that it finds necessary, and report the content of those measures to the Minister for Internal Affairs and Communications.
第七百九十八条（監督命令）
If the Minister for Internal Affairs and Communications finds it necessary to ensure the proper performance of the tax work handled by the Organization, the Minister may issue to the Organization any order necessary for supervision with regard to the performance of the tax work handled by the Organization.
Section 7 Dissolution
第七節 解散
第七百九十九条
The dissolution of the Organization is provided for separately by Act.
機構の解散については、別に法律で定める。
Section 8 Penal Provisions
第八節 罰則
第八百条
A person who has violated the provisions of Article 788 is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.
第七百八十八条の規定に違反した者は、二年以下の拘禁刑又は百万円以下の罰金に処する。
第八百一条
If any of the following items applies, the officer or employee of the Organization who committed the violation is to be punished by a fine of not more than 300,000 yen.
次の各号のいずれかに該当するときは、その違反行為をした機構の役員又は職員は、三十万円以下の罰金に処する。
if the person has violated the provisions of Article 789 by failing to keep books, failing to make entries in the books, making a false entry in the books, or failing to retain the books;
第七百八十九条の規定に違反して帳簿を備えず、帳簿に記載せず、若しくは帳簿に虚偽の記載をし、又は帳簿を保存しなかつたとき。
if the person has failed to make a report under Article 796, paragraph (1) or has made a false report, or has refused, obstructed or evaded an inspection under that paragraph.
第七百九十六条第一項の規定による報告をせず、若しくは虚偽の報告をし、又は同項の規定による検査を拒み、妨げ、若しくは忌避したとき。
第八百二条
If any of the following items applies, the officer of the Organization who committed the violation is to be punished by a non-penal fine of not more than 200,000 yen.
次の各号のいずれかに該当するときは、その違反行為をした機構の役員は、二十万円以下の過料に処する。
if the person has violated Article 765, paragraph (2) by failing to obtain authorization for an amendment to the articles of incorporation;
第七百六十五条第二項の規定に違反して定款の変更の認可を受けなかつたとき。
if the person has violated Article 766, paragraph (1) by neglecting to make a registration;
第七百六十六条第一項の規定に違反して登記をすることを怠つたとき。
if the person has failed to make a notification under Article 773, paragraph (3), Article 776, paragraph (4), Article 783, paragraph (1) or Article 792, paragraph (2), or has made a false notification;
第七百七十三条第三項、第七百七十六条第四項、第七百八十三条第一項又は第七百九十二条第二項の規定による届出をせず、又は虚偽の届出をしたとき。
if the person has conducted business other than that prescribed in Article 782;
第七百八十二条に規定する業務以外の業務を行つたとき。
if the person has failed to make an announcement under Article 783, paragraph (3) or Article 792, paragraph (3), or has made a false announcement.
第七百八十三条第三項又は第七百九十二条第三項の規定による公表をせず、又は虚偽の公表をしたとき。
if the person has violated Article 793, paragraph (1) or (2) by failing to submit the documents prescribed in those provisions, or has submitted those documents without entering the matters to be entered in them or with a false entry;
第七百九十三条第一項又は第二項の規定に違反して、これらの規定に規定する書類の提出をせず、又はこれらの書類に記載すべき事項を記載せず、若しくは虚偽の記載をしてこれらの書類を提出したとき。
if the person has violated Article 793, paragraph (3) by failing to give public notice of the financial statements, or has failed to keep the documents prescribed in that paragraph or to make them available for public inspection;
第七百九十三条第三項の規定に違反して、財務諸表の公告をせず、又は同項に規定する書類を備え置かず、若しくは縦覧に供しなかつたとき。
if the person has failed to make a report under Article 797, paragraph (2) or has made a false report.
第七百九十七条第二項の規定による報告をせず、又は虚偽の報告をしたとき。
第八百三条
A person who has violated Article 767, paragraph (2) is to be punished by a non-penal fine of not more than 100,000 yen.
第七百六十七条第二項の規定に違反した者は、十万円以下の過料に処する。
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
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
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
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
budget, etc.machine translation
「予算等」
The budget and business plan that the Local Tax Joint Organization (地方税共同機構) must draw up for each business year.
Short name set inArticle 792, paragraph (1)· applies only in this provision and in Article 792, paragraphs (2) and (3)
financial statementsmachine translation
「財務諸表」
The balance sheet, profit and loss statement and other documents a Ministry of Internal Affairs and Communications Order (総務省令) specifies, with their supporting schedules, which the Local Tax Joint Organization (地方税共同機構) must prepare for each business year and submit to the Minister of Internal Affairs and Communications within three months after it ends.
Short name set inArticle 793, paragraph (1)· applies only in this article and in Article 802, paragraph (1), item (vii)
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.
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 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.