Changes on (Act No. 7 of 2025)
Of the local tax notices (meaning the notices listed in Article 762, item (i), (b); the same applies in paragraph (1) of the following Article) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); the same applies in paragraph (1) of the following Article), those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations and which are specified by Order of the Ministry of Internal Affairs and Communications (referred to as "specified local tax notice in writing, etc." in the following paragraph and Article 747-13) may, except where they are given 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 the provisions of Article 7, paragraph (1) of that Act, be given, 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.
他の行政機関の長（第七百六十二条第一号に規定する行政機関の長をいう。次条第一項において同じ。）に対して行う地方税関係通知（同号ロに掲げる通知をいう。同項において同じ。）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で総務省令で定めるもの（次項及び第七百四十七条の十三において「特定書面等地方税関係通知」という。）については、当該方法により行う場合又は情報通信技術を活用した行政の推進等に関する法律第七条第一項の規定により同法第六条第一項に規定する電子情報処理組織を使用する方法により行う場合を除き、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。
Changes on (Act No. 7 of 2025)
The provisions of Article 7, paragraphs (2) through (5) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to specified local tax notice in writing, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph. In this case, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the same table are deemed to be replaced with the words set out in the right-hand column of the same table, respectively.
| paragraph (2) | other laws and regulations relating to the notice of disposition, etc. concerned | local tax laws and regulations (meaning the local tax laws and regulations prescribed in Article 747-2, paragraph (1) of the Local Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) |
| laws and regulations and other such notice of disposition, etc. concerned | local tax laws and regulations and other such specified local tax notice in writing, etc. concerned (meaning the specified local tax notice in writing, etc. prescribed in Article 747-4, paragraph (1) of the Local Tax Act; the same applies in the following paragraph) | |
| paragraph (3) | the computer used by the person receiving the notice of disposition, etc. concerned | the computer, as referred to in Article 762, item (i) of the Local Tax Act, used by the person receiving the notice of disposition, etc. |
| paragraph (4) | other laws and regulations relating to the notice of disposition, etc. concerned | local tax laws and regulations |
| the laws and regulations concerned | the local tax laws and regulations concerned | |
| Order of the competent ministry | Order of the Ministry of Internal Affairs and Communications | |
| paragraph (5) | uses the electronic data processing system under paragraph (1) | uses the electronic data processing system for local tax procedures under Article 747-4, paragraph (1) of the Local Tax Act, as prescribed in Article 762, item (i) of that Act, and passes through the Local Tax Joint Organization |
| Order of the competent ministry | Order of the Ministry of Internal Affairs and Communications | |
| the preceding paragraphs | Article 747-4, paragraph (1) of the Local Tax Act and the preceding three paragraphs | |
| the preceding paragraph | Article 747-4, paragraph (1) of the Local Tax Act |
情報通信技術を活用した行政の推進等に関する法律第七条第二項から第五項までの規定は、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特定書面等地方税関係通知について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第二項 | 当該処分通知等に関する他の法令 | 地方税関係法令（地方税法第七百四十七条の二第一項に規定する地方税関係法令をいう。以下この項及び第四項において同じ。） |
| 法令その他の当該処分通知等 | 地方税関係法令その他の当該特定書面等地方税関係通知（同法第七百四十七条の四第一項に規定する特定書面等地方税関係通知をいう。次項において同じ。） | |
| 第三項 | 、当該 | 、地方税法第七百六十二条第一号の |
| 第四項 | 当該処分通知等に関する他の法令 | 地方税関係法令 |
| 当該法令 | 当該地方税関係法令 | |
| 主務省令 | 総務省令 | |
| 第五項 | 第一項の電子情報処理組織を使用する | 地方税法第七百四十七条の四第一項の同法第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構を経由する |
| 主務省令 | 総務省令 | |
| 前各項 | 同項及び前三項 | |
| 前項 | 地方税法第七百四十七条の四第一項 |
Read this with the articles around it
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
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 noticemachine translation
「地方税関係通知」
A notice that the head of an administrative body (行政機関の長) — the head of a local government, the Minister for Internal Affairs and Communications, the Commissioner of the National Tax Agency, a regional taxation bureau commissioner, a district director, or another a Cabinet Order (政令) names — gives under the Local Tax Act or the orders, ordinances (条例) or rules made under it, including letting a person inspect or record what is written on paper or kept as an electronic record, as Article 762, item 1(b) lists it.
Defined inArticle 747-4, paragraph (1)· applies only in this provision and in Article 747-5, paragraph (1)
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
head of an administrative organmachine translation
「行政機関の長」
A head of an administrative organ (行政機関の長) as defined in Article 762, item 1: the head of a local government, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), a Regional Taxation Bureau commissioner (国税局長), a district director of a tax office (税務署長) or another person a Cabinet Order (政令) specifies.
Defined inArticle 747-4, paragraph (1)· applies only in this provision and in Article 747-5, paragraph (1)
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.
Defined inArticle 747-4, paragraph (2)· applies only in this paragraph