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Article 762Meanings of the Terms

第七百六十二条（用語の意義）

In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

この章において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。

electronic data processing system for local tax procedures: means an electronic data processing system that connects with one another, by telecommunications lines, the computers (including input-output devices) used by the heads of administrative organs (meaning heads of local governments, the Minister for Internal Affairs and Communications, the Commissioner of the National Tax Agency, regional commissioners, district directors and other persons specified by Cabinet Order; the same applies in (b)), the Organization, persons who give the notices set forth in (a), and persons who receive the notices set forth in (b);

地方税関係手続用電子情報処理組織　行政機関の長（地方団体の長、総務大臣、国税庁長官、国税局長、税務署長その他政令で定める者をいう。ロにおいて同じ。）及び機構並びにイに掲げる通知を行う者及びロに掲げる通知を受ける者の使用に係る電子計算機（入出力装置を含む。）を相互に電気通信回線で接続した電子情報処理組織をいう。

returns, applications, notifications and other notices (excluding those set forth in (b)) given to the head of a local government or the Minister for Internal Affairs and Communications under the provisions of this Act or orders, or Prefectural or Municipal Ordinances or rules, based on it (referred to as "local tax laws and regulations" in (b));

この法律又はこれに基づく命令若しくは条例若しくは規則（ロにおいて「地方税関係法令」という。）の規定に基づき地方団体の長又は総務大臣に対して行われる申告、申請、届出その他の通知（ロに掲げるものを除く。）

notices given by the head of an administrative organ under the provisions of local tax laws and regulations (including having the matters stated in written materials, etc. (meaning paper or other tangible objects on which information recognizable by human perception, such as writings, documents, texts, characters or figures, is stated) or recorded in an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form not recognizable by human perception and used for information processing by a computer) viewed or recorded).

地方税関係法令の規定に基づき行政機関の長が行う通知（書面等（書面、書類、文書その他文字、図形その他の人の知覚によつて認識することができる情報が記載された紙その他の有体物をいう。）に記載され、又は電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）に記録されている事項を閲覧させ、又は記録させることを含む。）

tax work handled by the Organization: means the following affairs handled by the Organization:

機構処理税務事務　機構が処理する次に掲げる事務をいう。

the affairs of establishing and managing 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を設置し、及び管理する事務

affairs that are to be handled by the Organization under the following provisions:

次に掲げる規定により機構が処理することとされている事務

the provisions of Article 53, paragraphs (65) and (68), Article 72-32, paragraphs (1) and (4), Article 72-89-2, paragraphs (1) and (3), Article 317-6, paragraph (5) (limited to the part relating to item (i)), paragraph (6) (limited to the part relating to items (i) and (iii)) and paragraph (9), Article 321-4, paragraphs (7), (8) and (11), Article 321-7-11, and Article 321-8, paragraphs (62) and (65);