①With regard to local tax filing, etc. (meaning the notices listed in Article 762, item (i), (a); the same applies in paragraph (1) of the following Article), those for which the method of making them, such as by documents, etc. (meaning paper or other tangible objects on which information recognizable by human perception, such as written documents, papers, writings, characters and figures, is recorded; the same applies in the following Article through Article 747-5), is prescribed in the provisions of this Act or orders, ordinances or rules based on it (hereinafter in this Article through Article 747-5 referred to as "local tax laws and regulations") (excluding the following; hereinafter in the following paragraph and Article 747-13 referred to as "local tax filing, etc. in documents, etc."), unless they are made by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to that paragraph, they may be made, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this Article through Article 747-5) and passing through the Local Tax Joint Organization (hereinafter in this Chapter referred to as the "Organization").

①Local tax filing, etc. other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations (referred to as "local tax filing, etc. other than one in documents, etc." in the following paragraph and Article 747-13) may be made, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

②Local tax filing, etc. other than one in documents, etc. made by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph is deemed to have reached the head of a local government prescribed in Article 762, item (i), (a) when the record is made in a file kept on the computer (including input-output devices; the same applies in Article 747-5, paragraph (2)) used by the Organization under Article 762, item (i).

①Of the local tax notices (meaning the notices listed in Article 762, item (i), (b); the same applies in paragraph (1) of the following Article) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); the same applies in paragraph (1) of the following Article), those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations and which are specified by Order of the Ministry of Internal Affairs and Communications (referred to as "specified local tax notice in writing, etc." in the following paragraph and Article 747-13) may, except where they are given by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to the provisions of Article 7, paragraph (1) of that Act, be given, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

①Of the local tax notices given to the head of another administrative organ, those, other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations, that are specified by Order of the Ministry of Internal Affairs and Communications, and notices under Article 58, paragraph (2) of the Inheritance Tax Act (referred to as "specified local tax notices, etc." in the following paragraph and Article 747-13) may be given, notwithstanding the provisions of local tax laws and regulations and Article 58, paragraph (2) of the Inheritance Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

②Specified local tax notices, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph are deemed to have reached the person receiving those specified local tax notices, etc. when the record is made in a file kept on the computer used by that person, as referred to in Article 762, item (i).