Changes on (Act No. 7 of 2025)
In addition to what is provided for in Articles 747-2 through the preceding Article, matters necessary concerning local tax filing, etc. in documents, etc. made pursuant to the provisions of Article 747-2, paragraph (1), local tax filing, etc. other than one in documents, etc. made pursuant to the provisions of Article 747-3, paragraph (1), specified local tax notices in writing, etc. made pursuant to the provisions of Article 747-4, paragraph (1), and specified local tax notices, etc. made pursuant to the provisions of Article 747-5, paragraph (1), and the receipt of specified collections made pursuant to the provisions of Articles 747-6 through the preceding Article, are specified by Cabinet Order.
第七百四十七条の二から前条までに定めるもののほか、第七百四十七条の二第一項の規定により行われる書面等地方税関係申告等及び第七百四十七条の三第一項の規定により行われる書面等以外地方税関係申告等並びに第七百四十七条の四第一項の規定により行われる特定書面等地方税関係通知及び第七百四十七条の五第一項の規定により行われる特定地方税関係通知等並びに第七百四十七条の六から前条までの規定により行われる特定徴収金の収納に関し必要な事項は、政令で定める。
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local tax filing, etc. in documents, etc.machine translation
「書面等地方税関係申告等」
A filing or other notice under the local tax rules (地方税関係申告等) that the local tax laws and regulations (地方税関係法令) say is to be made in writing (書面等) or in another set way, other than those the items of Article 747-2, paragraph 1 exclude, which that paragraph lets be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), as a Ministry of Internal Affairs and Communications Order (総務省令) provides.
Short name set inArticle 747-2, paragraph (1)· applies only in this provision and in Article 747-2, paragraph (2); and Article 747-13
local tax filing, etc. other than one in documents, etc.machine translation
「書面等以外地方税関係申告等」
A filing or other notice under the local tax rules (地方税関係申告等) for which the local tax laws and regulations (地方税関係法令) set no method such as making it in writing (書面等), which Article 747-3 lets be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), as a Ministry of Internal Affairs and Communications Order (総務省令) provides.
Short name set inArticle 747-3, paragraph (1)· applies only in this provision and in Article 747-3, paragraph (2); and Article 747-13
specified local tax notice in writing, etc.machine translation
「特定書面等地方税関係通知」
A notice under the local tax laws and regulations (地方税関係法令) to the head of another administrative organ, whose method those laws prescribe as in writing, etc. (書面等) or otherwise, that an Order of the Ministry of Internal Affairs and Communications (総務省令) sets; unless it is given by that method or through the electronic system of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, it may be given through the electronic data processing system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構).
Short name set inArticle 747-4, paragraph (1)· applies only in this provision and in Article 747-4, paragraph (2); and Article 747-13
specified local tax notices, etc.machine translation
「特定地方税関係通知等」
Notices concerning local taxes made to the heads of other administrative bodies that the local tax laws and regulations do not require to be made in writing or by another set method, of kinds an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, together with notices under Article 58, paragraph 2 of the Inheritance Tax Act; they may be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) via the Local Tax Joint Organization (地方税共同機構).
Short name set inArticle 747-5, paragraph (1)· applies only in this provision and in Article 747-5, paragraph (2); and Article 747-13
specified collectionsmachine translation
「特定徴収金」
Local government collections (地方団体の徴収金) relating to local taxes that a taxpayer or special collection agent (特別徴収義務者) pays or remits by a method an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Short name set inArticle 747-6, paragraph (3)· applies only in this chapter