Local Tax Act
Article 747-5, paragraph (2)
第七百四十七条の五第二項
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
Specified local tax notices, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph are deemed to have reached the person receiving those specified local tax notices, etc. when the record is made in a file kept on the computer used by that person, as referred to in Article 762, item (i).
前項の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われた特定地方税関係通知等は、第七百六十二条第一号の当該特定地方税関係通知等を受ける者の使用に係る電子計算機に備えられたファイルへの記録がされた時に当該特定地方税関係通知等を受ける者に到達したものとみなす。
Specified local tax noticesA specified notice to an administrative organ other than in writing, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraphareis deemed to have reached the person receivingthosethat specifiedlocal tax noticesnotice to an administrative organ other than in writing, etc. when the record is made in a file kept on the computer used by that person, as referred to in Article 762, item (i).前項の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われた特定
地方税関係通知等書面等以外行政機関宛通知は、第七百六十二条第一号の当該特定地方税関係通知等書面等以外行政機関宛通知を受ける者の使用に係る電子計算機に備えられたファイルへの記録がされた時に当該特定地方税関係通知等書面等以外行政機関宛通知を受ける者に到達したものとみなす。