Article 747-2Special Provisions on Local Tax Filing, etc.

①With regard to local tax filing, etc. (meaning the notices listed in Article 762, item (i), (a); the same applies in paragraph (1) of the following Article), those for which the method of making them, such as by documents, etc. (meaning paper or other tangible objects on which information recognizable by human perception, such as written documents, papers, writings, characters and figures, is recorded; the same applies in the following Article through Article 747-5), is prescribed in the provisions of this Act or orders, ordinances or rules based on it (hereinafter in this Article through Article 747-5 referred to as "local tax laws and regulations") (excluding the following; hereinafter in the following paragraph and Article 747-13 referred to as "local tax filing, etc. in documents, etc."), unless they are made by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to that paragraph, they may be made, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this Article through Article 747-5) and passing through the Local Tax Joint Organization (hereinafter in this Chapter referred to as the "Organization").