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Local Tax Act

Article 747-13, paragraph (1)

第七百四十七条の十三第一項

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

  1. In force today

    In addition to what is provided for in Articles 747-2 through the preceding Article, matters necessary concerning local tax filing, etc. in documents, etc. made pursuant to the provisions of Article 747-2, paragraph (1), local tax filing, etc. other than one in documents, etc. made pursuant to the provisions of Article 747-3, paragraph (1), specified local tax notices in writing, etc. made pursuant to the provisions of Article 747-4, paragraph (1), and specified local tax notices, etc. made pursuant to the provisions of Article 747-5, paragraph (1), and the receipt of specified collections made pursuant to the provisions of Articles 747-6 through the preceding Article, are specified by Cabinet Order.

    第七百四十七条の二から前条までに定めるもののほか、第七百四十七条の二第一項の規定により行われる書面等地方税関係申告等及び第七百四十七条の三第一項の規定により行われる書面等以外地方税関係申告等並びに第七百四十七条の四第一項の規定により行われる特定書面等地方税関係通知及び第七百四十七条の五第一項の規定により行われる特定地方税関係通知等並びに第七百四十七条の六から前条までの規定により行われる特定徴収金の収納に関し必要な事項は、政令で定める。

  2. Not yet in force Act No. 7 of 2025 Reworded

    In addition to what is provided for in ArticlesArticle 747-2 through the preceding Article, matters necessary concerningfor local tax filing, etc. in documents, etc. made pursuant to the provisions of Article 747-2, paragraph (1), local tax filing, etc. other than one in documents, etc. made pursuant to the provisions of Article 747-3, paragraph (1), specified local tax notices notice to an administrative organ in writing, etc. made pursuant to the provisions of Article 747-4, paragraph (1), and specified local tax noticesnotice to an administrative organ other than in writing, etc. made pursuant to the provisions of Article 747-5, paragraph (1), and theprovision of contents already notified made pursuant to the provisions of Article 747-5-2, paragraph (1) and provision of notified content made pursuant to the provisions of paragraph (2) of that Article, and receipt of specified collections made pursuant to the provisions of Articles 747-6 through the preceding Article, are specified by Cabinet Order.

    第七百四十七条の二から前条までに定めるもののほか、第七百四十七条の二第一項の規定により行われる書面等地方税関係申告等及び第七百四十七条の三第一項の規定により行われる書面等以外地方税関係申告等並びに第七百四十七条の四第一項の規定により行われる特定書面等地方税関係通知及び行政機関宛通知、第七百四十七条の五第一項の規定により行われる特定地方税関係通知等書面等以外行政機関宛通知並びに第七百四十七条の五の二第一項の規定により行われる既通知内容の提供及び同条第二項の規定により行われる通知内容の提供並びに第七百四十七条の六から前条までの規定により行われる特定徴収金の収納に関し必要な事項は、政令で定める。

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