Local Tax Act
Article 747-4, paragraph (1)
第七百四十七条の四第一項
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
In force today
Of the local tax notices (meaning the notices listed in Article 762, item (i), (b); the same applies in paragraph (1) of the following Article) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); the same applies in paragraph (1) of the following Article), those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations and which are specified by Order of the Ministry of Internal Affairs and Communications (referred to as "specified local tax notice in writing, etc." in the following paragraph and Article 747-13) may, except where they are given by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to the provisions of Article 7, paragraph (1) of that Act, be given, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.
他の行政機関の長（第七百六十二条第一号に規定する行政機関の長をいう。次条第一項において同じ。）に対して行う地方税関係通知（同号ロに掲げる通知をいう。同項において同じ。）のうち、地方税関係法令の規定において書面等により行うことその他のその方法が規定されているもので総務省令で定めるもの（次項及び第七百四十七条の十三において「特定書面等地方税関係通知」という。）については、当該方法により行う場合又は情報通信技術を活用した行政の推進等に関する法律第七条第一項の規定により同法第六条第一項に規定する電子情報処理組織を使用する方法により行う場合を除き、地方税関係法令の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。
Of the local tax notices (meaning the notices listed in Article 762, item (i), (b); the same applies in paragraph (1) of the following Article and Article 747-5-2, paragraph (1)) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); the same applies in paragraph (1) of the following Article and Article 747-5-2, paragraph (1)), those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations and which are specified by Order of the Ministry of Internal Affairs and Communications (referred to as "specified
local tax noticenotice to an administrative organ in writing, etc." in the following paragraph and Article 747-13) may, except where they are given by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to the provisions of Article 7, paragraph (1) of that Act, be given, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.他の行政機関の長（第七百六十二条第一号に規定する行政機関の長をいう。次条第一項及び第七百四十七条の五の二第一項において同じ。）に対して行う地方税関係通知（同号ロに掲げる通知をいう。
同項次条第一項及び第七百四十七条の五の二第一項において同じ。）のうち、地方税関係法令の規定において書面等により行うことその他のその方法が規定されているもので総務省令で定めるもの（次項及び第七百四十七条の十三において「特定書面等地方税関係行政機関宛通知」という。）については、当該方法により行う場合又は情報通信技術を活用した行政の推進等に関する法律第七条第一項の規定により同法第六条第一項に規定する電子情報処理組織を使用する方法により行う場合を除き、地方税関係法令の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。Of the local tax notices (meaning the notices listed in Article 762, item (i), (b); the same applies in paragraph (1) of the following Article and Article 747-5-2, paragraph (1)) and national tax notices (meaning the notices prescribed in Article 762, item (i), (b) that the head of an administrative organ gives pursuant to the provisions of laws, or orders or rules based on them, concerning national taxes (meaning the national taxes prescribed in Article 2, item (i) of the Act on General Rules for National Taxes) (hereinafter in this paragraph and paragraph (1) of the following Article referred to as "laws and regulations on national taxes"); the same applies in paragraph (1) of the following Article) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); hereinafter the same applies in this paragraph
andor laws and regulations on national taxes and which are specified by Order of the Ministry of Internal Affairs and Communications (referred to as "specified notice to an administrative organ in writing, etc." in the following paragraph and Article 747-13) may, except where they are given by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to the provisions of Article 7, paragraph (1) of that Act, be given, notwithstanding the provisions of local tax laws and regulations and laws and regulations on national taxes, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.他の行政機関の長（第七百六十二条第一号に規定する行政機関の長をいう。以下この項、次条第一項及び第七百四十七条の五の二第一項において同じ。）に対して行う地方税関係通知（同号ロに掲げる通知をいう。次条第一項及び第七百四十七条の五の二第一項において同じ。）
のう及び国税関係通知（国税（国税通則法第二条第一号に規定する国税をいう。）に関する法律又はこれに基づく命令若しくは規則（以下この項及び次条第一項において「国税関係法令」という。）の規定に基づき行政機関の長が行う第七百六十二条第一号ロに規定する通知をいう。次条第一項において同じ。）のうち、地方税関係法令又は国税関係法令の規定において書面等により行うことその他のその方法が規定されているもので総務省令で定めるもの（次項及び第七百四十七条の十三において「特定書面等行政機関宛通知」という。）については、当該方法により行う場合又は情報通信技術を活用した行政の推進等に関する法律第七条第一項の規定により同法第六条第一項に規定する電子情報処理組織を使用する方法により行う場合を除き、地方税関係法令及び国税関係法令の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。