The Organization must use the words "Local Tax Joint Organization" in its name.
機構は、その名称中に地方税共同機構という文字を用いなければならない。
A person other than the Organization must not use the words "Local Tax Joint Organization" in its name.
機構でない者は、その名称中に地方税共同機構という文字を用いてはならない。
Read this with the articles around it
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