The Local Tax Joint Organization (hereinafter in this Chapter referred to as "the Organization") has the purpose, as an organization jointly operated by local governments, of conducting tax work handled by the Organization while providing local governments with support for their affairs relating to local taxes, and thereby contributing to the rationalization of affairs relating to local taxes and to the improvement of convenience for persons liable for tax and special collection agents.
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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
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 761, paragraph (1)· applies only in this chapter
tax work handled by the Organizationmachine translation
「機構処理税務事務」
The work the Local Tax Joint Organization (地方税共同機構) handles: setting up and managing the electronic system for local tax procedures (地方税関係手続用電子情報処理組織), and the work given to it by the provisions listed in Article 762, item 2(b) — among them those on the electronic filing of returns, reports and notices through it, Articles 747-2 to 747-12 on filings through it and on paying specified collections (特定徴収金) electronically, and orders made under the Local Tax Act.
Defined inArticle 762, paragraph (1), item (ii)· applies only in this chapter