Supplementary Provisions, Article 18Transitional Measures Concerning Designation of Payment Agents Designated by the Organization
第十八条（機構指定納付受託者の指定に関する経過措置）
The Local Tax Joint Organization (hereinafter referred to as the "Organization" in this Article) may, even before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, in accordance with the rules of Article 747-8, paragraph (1) of the 2023 New Act, designate a payment agent designated by the Organization (meaning the payment agent designated by the Organization prescribed in that paragraph; the same applies hereinafter in this paragraph). In this case, the payment agent designated by the Organization that received that designation is deemed to have received the designation under paragraph (1) of that Article on that date.
地方税共同機構（以下この条において「機構」という。）は、附則第一条第四号に掲げる規定の施行の日前においても、五年新法第七百四十七条の八第一項の規定の例により、機構指定納付受託者（同項に規定する機構指定納付受託者をいう。以下この項において同じ。）の指定をすることができる。この場合において、その指定を受けた機構指定納付受託者は、同日において同条第一項の規定による指定を受けたものとみなす。
A local government may, when it finds it necessary in relation to the designation under the preceding paragraph, state its opinion to the Organization.
When a local government has stated its opinion pursuant to the provisions of the preceding paragraph, the Organization must respect that opinion and take necessary measures.
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
the 2023 New Actmachine translation
「五年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2022, which come into effect on 1 April 2023.
Short name set inSupplementary Provisions, Article 9, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 9, paragraph (2); and Supplementary Provisions, Article 18, paragraph (1)
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 18, paragraph (1)· applies only in this article
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 inSupplementary Provisions, Article 18, paragraph (1)· applies only in this paragraph