If any of the following items applies, the officer of the Organization who committed the violation is to be punished by a non-penal fine of not more than 200,000 yen.
次の各号のいずれかに該当するときは、その違反行為をした機構の役員は、二十万円以下の過料に処する。
if the person has violated Article 765, paragraph (2) by failing to obtain authorization for an amendment to the articles of incorporation;
第七百六十五条第二項の規定に違反して定款の変更の認可を受けなかつたとき。
if the person has violated Article 766, paragraph (1) by neglecting to make a registration;
第七百六十六条第一項の規定に違反して登記をすることを怠つたとき。
if the person has failed to make a notification under Article 773, paragraph (3), Article 776, paragraph (4), Article 783, paragraph (1) or Article 792, paragraph (2), or has made a false notification;
第七百七十三条第三項、第七百七十六条第四項、第七百八十三条第一項又は第七百九十二条第二項の規定による届出をせず、又は虚偽の届出をしたとき。
if the person has conducted business other than that prescribed in Article 782;
第七百八十二条に規定する業務以外の業務を行つたとき。
if the person has failed to make an announcement under Article 783, paragraph (3) or Article 792, paragraph (3), or has made a false announcement.
第七百八十三条第三項又は第七百九十二条第三項の規定による公表をせず、又は虚偽の公表をしたとき。
if the person has violated Article 793, paragraph (1) or (2) by failing to submit the documents prescribed in those provisions, or has submitted those documents without entering the matters to be entered in them or with a false entry;
第七百九十三条第一項又は第二項の規定に違反して、これらの規定に規定する書類の提出をせず、又はこれらの書類に記載すべき事項を記載せず、若しくは虚偽の記載をしてこれらの書類を提出したとき。
if the person has violated Article 793, paragraph (3) by failing to give public notice of the financial statements, or has failed to keep the documents prescribed in that paragraph or to make them available for public inspection;
第七百九十三条第三項の規定に違反して、財務諸表の公告をせず、又は同項に規定する書類を備え置かず、若しくは縦覧に供しなかつたとき。
if the person has failed to make a report under Article 797, paragraph (2) or has made a false report.
第七百九十七条第二項の規定による報告をせず、又は虚偽の報告をしたとき。
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
financial statementsmachine translation
「財務諸表」
The balance sheet, profit and loss statement and other documents a Ministry of Internal Affairs and Communications Order (総務省令) specifies, with their supporting schedules, which the Local Tax Joint Organization (地方税共同機構) must prepare for each business year and submit to the Minister of Internal Affairs and Communications within three months after it ends.
Short name set inArticle 793, paragraph (1)· applies only in this article and in Article 802, paragraph (1), item (vii)
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.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.