When commencing its business, the Organization must prepare business rules and notify the Minister for Internal Affairs and Communications of them. The same applies when it has changed them.
機構は、業務開始の際、業務方法書を作成し、これを総務大臣に届け出なければならない。これを変更したときも、同様とする。
The business rules under the preceding paragraph must state matters concerning the establishment of a system for ensuring that the execution of duties by officers (excluding auditors) conforms to this Act, other laws and regulations, or the articles of incorporation, and of other systems for ensuring the propriety of the business of the Organization, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
When the Organization has made the notification under paragraph (1), it must without delay make its business rules public.
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
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.