A local government is to have the Organization perform the affairs of receiving specified collections, as provided by Cabinet Order.
The term "specified collections" in the preceding paragraph means, among the local government levies relating to local tax, those that a person liable for tax or a special collection agent pays or remits by a method specified by Order of the Ministry of Internal Affairs and Communications.
Changes on (Act No. 2 of 2026)
The Organization may entrust part of the affairs of receiving the specified collections prescribed in the preceding paragraph (hereinafter in this Chapter referred to as "specified collections") that it performs pursuant to the provisions of paragraph (1) to a specified financial institution, etc. (meaning, among the financial institutions, etc. prescribed in Article 20-11-2, those that conform to the standards specified by Order of the Ministry of Internal Affairs and Communications as ones able to perform the affairs of receiving specified collections appropriately and reliably), as provided by Cabinet Order.
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
financial institution, etc.machine translation
「金融機関等」
The bodies listed in Article 2, paragraph 1 of the Deposit Insurance Act and the agricultural and fishery cooperatives (農水産業協同組合) defined in Article 2, paragraph 1 of the Agricultural and Fishery Cooperatives Savings Insurance Act, which must keep their depositors' information searchable by Individual Number (個人番号) or corporate number (法人番号).
Defined inArticle 20-11-2, paragraph (1)· applies only in this article
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
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.
Defined inArticle 747-6, paragraph (2)
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