Supplementary Provisions, Article 35
第三十五条
The general incorporated association Local Tax Electronic Council established on April 1, 2006 (referred to as the "Local Tax Electronic Council" in the following paragraph) is dissolved on April 1, 2019, and the Organization succeeds to all of its rights and obligations at the time of dissolution. In this case, the provisions of other laws and regulations concerning the dissolution and liquidation of corporations do not apply.
Matters concerning the registration of dissolution in the case where the Local Tax Electronic Council has been dissolved pursuant to the provisions of the preceding paragraph are specified by Cabinet Order.
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 inSupplementary Provisions, Article 32, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 33; and Supplementary Provisions, Article 35, paragraph (1)
Local Tax Electronic Councilmachine translation
「地方税電子化協議会」
The general incorporated association (一般社団法人) Local Tax Electronic Council (地方税電子化協議会), set up on 1 April 2006, which Article 35 of the supplementary provisions (附則) of Act No. 3 of 2018 dissolved on 1 April 2019, passing all its rights and duties to the Local Tax Joint Organization (地方税共同機構).
Short name set inSupplementary Provisions, Article 35, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 35, paragraph (2)
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.