A person liable for business office tax, if the person has no domicile, residence or office or place of business (hereinafter in this paragraph referred to as "address, etc.") within the area of the designated city, etc. to which the person's tax liability relates, must, in order to have all matters relating to tax payment handled, either designate a tax agent from among persons having a address, etc. within the area prescribed by the Municipal Ordinance of that designated city, etc. and report the designation to the head of the designated city, etc., or apply to the head of the designated city, etc. for approval of the appointment, as tax agent, of a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where the person changes the tax agent or intends to do so.
事業所税の納税義務者は、納税義務を負う指定都市等の区域内に住所、居所又は事業所等（以下本項において「住所等」という。）を有しない場合には、納税に関する一切の事項を処理させるため、当該指定都市等の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを指定都市等の長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて指定都市等の長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
Notwithstanding the preceding paragraph, a person liable for tax in question is not required to designate a tax agent if the person has applied to the head of the designated city, etc. for, and received, a certification that there is no impediment to securing the collection of the business office tax relating to that person liable for tax.
前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る事業所税の徴収の確保に支障がないことについて指定都市等の長に申請してその認定を受けたときは、納税管理人を定めることを要しない。
Read this with the articles around it
office or place of businessmachine translation
「事業所等」
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this section
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.