Local tax filing, etc. other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations (referred to as "local tax filing, etc. other than one in documents, etc." in the following paragraph and Article 747-13) 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 and passing through the Organization.
地方税関係申告等のうち、地方税関係法令の規定において書面等により行うことその他のその方法が規定されているもの以外のもの（次項及び第七百四十七条の十三において「書面等以外地方税関係申告等」という。）については、地方税関係法令の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。
Local tax filing, etc. other than one in documents, etc. made by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph is deemed to have reached the head of a local government prescribed in Article 762, item (i), (a) when the record is made in a file kept on the computer (including input-output devices; the same applies in Article 747-5, paragraph (2)) used by the Organization under Article 762, item (i).
前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた書面等以外地方税関係申告等は、第七百六十二条第一号の機構の使用に係る電子計算機（入出力装置を含む。第七百四十七条の五第二項において同じ。）に備えられたファイルへの記録がされた時に同号イに規定する地方団体の長に到達したものとみなす。
Read this with the articles around it
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inArticle 747-2, paragraph (1)· applies only in this article and in Articles 747-3 to 747-5
local tax laws and regulationsmachine translation
「地方税関係法令」
The Local Tax Act together with the orders (命令), ordinances (条例) and rules (規則) made under it.
Short name set inArticle 747-2, paragraph (1)· applies only in this article and in Articles 747-3 to 747-5
local tax filing, etc.machine translation
「地方税関係申告等」
A return (申告), application, notification or other communication made to the head of a local government (地方団体の長) or to the Minister for Internal Affairs and Communications under the Local Tax Act or the orders, ordinances (条例) or rules made under it, as Article 762, item 1(a) lists it, other than the notices that heads of administrative bodies give under item 1(b).
Defined inArticle 747-2, paragraph (1)· applies only in this provision and in Article 747-3, paragraph (1)
documents, etc.machine translation
「書面等」
In Articles 747-2 to 747-5, paper or another tangible thing on which information people can perceive, such as text or figures, is set down, including writings (書面), papers (書類) and documents (文書).
Defined inArticle 747-2, paragraph (1)· applies only in this provision and in Articles 747-3 to 747-5
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 inArticle 747-2, paragraph (1)· applies only in this chapter
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