In order to achieve the purpose set forth in Article 761, the Organization conducts the following business:
carrying out tax work handled by the Organization;
機構処理税務事務を行うこと。
education and training on local taxes for employees of local governments;
research and study on local taxes;
地方税に関する調査研究
public relations and other awareness-raising activities on local taxes;
地方税に関する広報その他の啓発活動
development and operation of information systems on local taxes;
地方税に関する情報システムの開発及び運用
undertaking entrusted affairs relating to information systems on local taxes;
地方税に関する情報システムに関する事務の受託
provision of information on local taxes to local governments and other support for them;
business incidental to the business set forth in the preceding items.
前各号に掲げる業務に附帯する業務
In addition to the business prescribed in the preceding paragraph, the Organization conducts the business prescribed in Article 243-2-7, paragraph (1) of the Local Autonomy Act (including as applied mutatis mutandis pursuant to Article 47 of the Act on Special Provisions for the Merger of Municipalities (Act No. 59 of 2004)).
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
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