# 地方税法 / Local Tax Act — 第九章 (Chapter 9)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第九章 (Chapter 9) — address `ch-9`
- Text: the text as amended with effect from 2027-05-01, standing until 2027-05-19 — NOT yet in force (revision 20270501_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#ch-9
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-9
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第九章 地方税共同機構 — Chapter IX Local Tax Joint Organization
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ch-9 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#ch-9
## 第一節 総則 — Section 1 General Provisions
heading: machine translation, not official
ch-9/sec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#ch-9/sec-1
### 第七百六十一条（目的） — Purpose
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art-761 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-761
**第一項** 地方税共同機構（以下この章において「機構」という。）は、地方団体が共同して運営する組織として、機構処理税務事務を行うとともに、地方団体に対してその地方税に関する事務に関する支援を行い、もつて地方税に関する事務の合理化並びに納税義務者及び特別徴収義務者の利便の向上に寄与することを目的とする。
art-761/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-761/par-1
The Local Tax Joint Organization (hereinafter in this Chapter referred to as "the Organization") has the purpose, as an organization jointly operated by local governments, of conducting tax work handled by the Organization while providing local governments with support for their affairs relating to local taxes, and thereby contributing to the rationalization of affairs relating to local taxes and to the improvement of convenience for persons liable for tax and special collection agents.
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### 第七百六十二条（用語の意義） — Meanings of the Terms
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art-762 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762
**第一項** この章において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
art-762/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1
In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
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**一** 地方税関係手続用電子情報処理組織 行政機関の長（地方団体の長、総務大臣、国税庁長官、国税局長、税務署長その他政令で定める者をいう。ロにおいて同じ。）及び機構並びにイに掲げる通知を行う者及びロに掲げる通知を受ける者の使用に係る電子計算機（入出力装置を含む。）を相互に電気通信回線で接続した電子情報処理組織をいう。
art-762/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
electronic data processing system for local tax procedures: means an electronic data processing system that connects with one another, by telecommunications lines, the computers (including input-output devices) used by the heads of administrative organs (meaning heads of local governments, the Minister for Internal Affairs and Communications, the Commissioner of the National Tax Agency, regional commissioners, district directors and other persons specified by Cabinet Order; the same applies in (b)), the Organization, persons who give the notices set forth in (a), and persons who receive the notices set forth in (b);
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**イ** この法律又はこれに基づく命令若しくは条例若しくは規則（ロにおいて「地方税関係法令」という。）の規定に基づき地方団体の長又は総務大臣に対して行われる申告、申請、届出その他の通知（ロに掲げるものを除く。）
art-762/par-1/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1/sub-1
returns, applications, notifications and other notices (excluding those set forth in (b)) given to the head of a local government or the Minister for Internal Affairs and Communications under the provisions of this Act or orders, or Prefectural or Municipal Ordinances or rules, based on it (referred to as "local tax laws and regulations" in (b));
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**ロ** 地方税関係法令の規定に基づき行政機関の長が行う通知（書面等（書面、書類、文書その他文字、図形その他の人の知覚によつて認識することができる情報が記載された紙その他の有体物をいう。）に記載され、又は電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）に記録されている事項を閲覧させ、又は記録させることを含む。）
art-762/par-1/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1/sub-2
notices given by the head of an administrative organ under the provisions of local tax laws and regulations (including having the matters stated in written materials, etc. (meaning paper or other tangible objects on which information recognizable by human perception, such as writings, documents, texts, characters or figures, is stated) or recorded in an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form not recognizable by human perception and used for information processing by a computer) viewed or recorded).
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**二** 機構処理税務事務 機構が処理する次に掲げる事務をいう。
art-762/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-2
tax work handled by the Organization: means the following affairs handled by the Organization:
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**イ** 地方税関係手続用電子情報処理組織を設置し、及び管理する事務
art-762/par-1/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-2/sub-1
the affairs of establishing and managing the electronic data processing system for local tax procedures;
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**ロ** 次に掲げる規定により機構が処理することとされている事務
art-762/par-1/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-2/sub-2
affairs that are to be handled by the Organization under the following provisions:
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**（１）** 第五十三条第六十五項及び第六十八項、第七十二条の三十二第一項及び第四項、第七十二条の八十九の二第一項及び第三項、第三百十七条の六第五項（第一号に係る部分に限る。）、第六項（第一号及び第三号に係る部分に限る。）及び第九項、第三百二十一条の四第七項、第八項及び第十一項、第三百二十一条の七の十一並びに第三百二十一条の八第六十二項及び第六十五項の規定
art-762/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-2/sub-2/sub2-1
the provisions of Article 53, paragraphs (65) and (68), Article 72-32, paragraphs (1) and (4), Article 72-89-2, paragraphs (1) and (3), Article 317-6, paragraph (5) (limited to the part relating to item (i)), paragraph (6) (limited to the part relating to items (i) and (iii)) and paragraph (9), Article 321-4, paragraphs (7), (8) and (11), Article 321-7-11, and Article 321-8, paragraphs (62) and (65);
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**（２）** 第七百四十七条の二から第七百四十七条の五の二までの規定
art-762/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-2/sub-2/sub2-2
the provisions of Articles 747-2 through 747-5-2
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**（３）** 第七百四十七条の六から第七百四十七条の十二までの規定
art-762/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-2/sub-2/sub2-3
the provisions of Articles 747-6 through 747-12;
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**（４）** この法律（この章を除く。）に基づく命令の規定
art-762/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-2/sub-2/sub2-4
the provisions of orders based on this Act (excluding this Chapter).
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**三** 機構処理税務情報 機構が機構処理税務事務において取り扱う情報をいう。
art-762/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-3
tax information handled by the Organization: means information that the Organization handles in the tax work handled by the Organization.
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### 第七百六十三条（法人格及び住所） — Legal Personality and Address
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art-763 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-763
**第一項** 機構は、法人とする。
art-763/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-763/par-1
The Organization is a corporation.
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**第二項** 機構の住所は、その主たる事務所の所在地にあるものとする。
art-763/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-763/par-2
The address of the Organization is deemed to be located at the location of its principal office.
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### 第七百六十四条（数） — Number
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art-764 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-764
**第一項** 機構は、一を限り、設立されるものとする。
art-764/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-764/par-1
Only one Organization is to be established.
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### 第七百六十五条（定款） — Articles of Incorporation
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art-765 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765
**第一項** 機構は、定款をもつて、次に掲げる事項を定めなければならない。
art-765/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1
The Organization must provide for the following matters in its articles of incorporation:
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**一** 目的
art-765/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-1
its purpose;
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**二** 名称
art-765/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-2
its name;
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**三** 事務所の所在地
art-765/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-3
the location of its office;
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**四** 資産に関する事項
art-765/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-4
matters concerning its assets;
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**五** 代表者会議の委員の定数及び任期、議決の方法その他の代表者会議に関する事項
art-765/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-5
the number of members and the terms of office of the representatives' meeting, the method of resolution, and other matters concerning the representatives' meeting;
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**六** 役員の定数、任期、職務の分担その他の役員に関する事項
art-765/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-6
the number of officers, their terms of office, the allocation of their duties, and other matters concerning the officers;
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**七** 業務及びその執行に関する事項
art-765/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-7
matters concerning its business and the execution of that business;
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**八** 運営審議会の委員の定数その他の運営審議会に関する事項
art-765/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-8
the number of members of the governing council and other matters concerning the governing council;
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**九** 財務及び会計に関する事項
art-765/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-9
matters concerning its finances and accounts;
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**十** 定款の変更に関する事項
art-765/par-1/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-10
matters concerning changes to the articles of incorporation;
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**十一** 第七百九十四条の規定による地方団体の費用の負担に関する事項
art-765/par-1/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-11
matters concerning the bearing of expenses by local governments under Article 794;
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**十二** 公告及び公表の方法
art-765/par-1/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-12
the method of public notice and public announcement;
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**十三** 機構の保有する情報の公開に関する事項
art-765/par-1/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-1/item-13
matters concerning the disclosure of information held by the Organization.
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**第二項** 機構の定款の変更は、総務大臣の認可を受けなければ、その効力を生じない。
art-765/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-2
A change to the articles of incorporation of the Organization does not take effect unless the approval of the Minister for Internal Affairs and Communications is obtained.
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### 第七百六十六条（登記） — Registration
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art-766 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-766
**第一項** 機構は、政令で定めるところにより、登記をしなければならない。
art-766/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-766/par-1
The Organization must be registered as specified by Cabinet Order.
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**第二項** 前項の規定により登記をしなければならない事項は、登記後でなければ、これをもつて第三者に対抗することができない。
art-766/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-766/par-2
Matters that must be registered under the preceding paragraph may not be asserted against a third party until after registration.
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### 第七百六十七条（名称） — Name
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art-767 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-767
**第一項** 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。
art-767/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-767/par-1
The Organization must use the words "Local Tax Joint Organization" in its name.
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**第二項** 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。
art-767/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-767/par-2
A person other than the Organization must not use the words "Local Tax Joint Organization" in its name.
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## 第二節 代表者会議 — Section 2 Representatives' Meeting
heading: machine translation, not official
ch-9/sec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#ch-9/sec-2
### 第七百六十八条（代表者会議の設置及び組織） — Establishment and Organization of the Representatives' Meeting
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art-768 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768
**第一項** 機構に、機構の業務及び財務の方針を決定する機関として代表者会議を置く。
art-768/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-1
A representatives' meeting is established in the Organization as the body that decides the policies for the business and finances of the Organization.
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**第二項** 代表者会議は、第一号に掲げる委員及び第二号に掲げる委員各同数をもつて組織する。
art-768/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-2
The representatives' meeting is organized with an equal number of members set forth in item (i) and members set forth in item (ii).
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**一** 都道府県知事、市長又は町村長のうちから、都道府県知事、市長又は町村長の全国的連合組織（地方自治法第二百六十三条の三第一項に規定する全国的連合組織で同項の規定による届出をしたものをいう。次号において同じ。）がそれぞれ選定する者
art-768/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-2/item-1
persons selected respectively by the nationwide federations of prefectural governors, mayors of cities, or mayors of towns and villages (meaning the nationwide federations prescribed in Article 263-3, paragraph (1) of the Local Autonomy Act that have submitted the notification under that paragraph; the same applies in the following item) from among prefectural governors, mayors of cities, or mayors of towns and villages;
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**二** 都道府県知事、市長及び町村長以外で地方税、法律又は情報システムに関して高い識見を有するもののうちから、都道府県知事、市長又は町村長の全国的連合組織がそれぞれ又は共同して選定する者
art-768/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-2/item-2
a person selected, separately or jointly, by the nationwide federations of prefectural governors, mayors of cities or mayors of towns and villages from among persons, other than prefectural governors, mayors of cities and mayors of towns and villages, who have a high level of expertise concerning local tax, law or information systems;
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**第三項** 委員の定数は、六人以上十二人以内において定款で定める。
art-768/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-3
The number of members is to be fixed by the articles of incorporation within a range of six or more and twelve or fewer.
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**第四項** 委員の任期は、三年以内において定款で定める期間とする。ただし、補欠の委員の任期は、前任者の残任期間とする。
art-768/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-4
The term of office of members is to be a period fixed by the articles of incorporation within three years; provided, however, that the term of office of a substitute member is the remainder of the term of office of the predecessor.
machine translation, not official
**第五項** 委員は、再任されることができる。
art-768/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-5
A member may be reappointed.
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**第六項** 第二項第一号に掲げる委員は、都道府県知事、市長又は町村長でなくなつたときは、その職を失うものとする。
art-768/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-6
A member set out in paragraph (2), item (i) is to lose that position when he or she ceases to be a prefectural governor, mayor of a city or mayor of a town or village.
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### 第七百六十九条（代表者会議の権限） — Authority of the Representatives' Meeting
caption: machine translation, not official
art-769 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769
**第一項** 次に掲げる事項は、代表者会議の議決を経なければならない。
art-769/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1
The following matters must be put to a resolution of the representatives' meeting:
machine translation, not official
**一** 定款の変更
art-769/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-1
the amendment of the articles of incorporation;
machine translation, not official
**二** 業務方法書の作成又は変更
art-769/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-2
the preparation or amendment of the document of operating methods;
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**三** 予算及び事業計画の作成又は変更
art-769/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-3
the preparation or amendment of the budget and business plan;
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**四** 決算
art-769/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-4
the settlement of accounts;
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**五** 役員の報酬及び退職金
art-769/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-5
the remuneration and retirement allowances of officers;
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**六** その他代表者会議が特に必要と認めた事項
art-769/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-6
other matters that the representatives' meeting finds particularly necessary.
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**第二項** 代表者会議は、機構の業務の適正な運営を確保するため必要があると認めるときは、理事長に対し、機構の業務並びに資産及び債務の状況に関し報告をさせることができる。
art-769/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-2
When the representatives' meeting finds it necessary to ensure the proper operation of the Organization's operations, it may have the president report on the Organization's operations and the status of its assets and liabilities.
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**第三項** 代表者会議は、役員又は職員の行為がこの法律、他の法令又は定款に違反し、又は違反するおそれがあると認めるときは、理事長に対し、当該行為の是正のため必要な措置を講ずることを命ずることができる。
art-769/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-3
When the representatives' meeting finds that an act of an officer or employee violates, or is likely to violate, this Act, other laws and regulations or the articles of incorporation, it may order the president to take measures necessary to correct that act.
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### 第七百七十条（代表者会議の議長） — Chair of the Representatives' Meeting
caption: machine translation, not official
art-770 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-770
**第一項** 代表者会議に議長を置き、委員の互選によりこれを定める。
art-770/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-770/par-1
A chair is to be established in the representatives' meeting, and is to be determined by mutual election among the members.
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**第二項** 議長は、会務を総理し、代表者会議を代表する。
art-770/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-770/par-2
The chair presides over the affairs of the meeting and represents the representatives' meeting.
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**第三項** 議長に事故があるとき、又は議長が欠けたときは、議長のあらかじめ指定する委員がその職務を行う。
art-770/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-770/par-3
When the chair is prevented from performing his or her duties or the position of chair is vacant, the member designated in advance by the chair is to perform the duties of the chair.
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## 第三節 役員及び職員 — Section 3 Officers and Employees
heading: machine translation, not official
ch-9/sec-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#ch-9/sec-3
### 第七百七十一条（役員） — Officers
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art-771 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-771
**第一項** 機構に、役員として、理事長及び監事を置く。
art-771/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-771/par-1
A president and inspectors are to be established in the Organization as officers.
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**第二項** 機構に、前項に規定する役員のほか、定款で定めるところにより、役員として、副理事長又は理事を置くことができる。
art-771/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-771/par-2
In the Organization, in addition to the officers prescribed in the preceding paragraph, a vice president or directors may be established as officers, as provided by the articles of incorporation.
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### 第七百七十二条（役員の職務及び権限） — Duties and Authority of Officers
caption: machine translation, not official
art-772 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-772
**第一項** 理事長は、機構を代表し、その業務を総理する。
art-772/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-772/par-1
The president represents the Organization and presides over its operations.
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**第二項** 副理事長は、定款で定めるところにより、機構を代表し、理事長を補佐して機構の業務を掌理し、理事長に事故があるときはその職務を代理し、理事長が欠けたときはその職務を行う。
art-772/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-772/par-2
A vice president, as provided by the articles of incorporation, represents the Organization, assists the president and administers the Organization's operations, acts for the president when the president is prevented from performing his or her duties, and performs the duties of the president when the position of president is vacant.
machine translation, not official
**第三項** 理事は、定款で定めるところにより、理事長（副理事長が置かれているときは、理事長及び副理事長。以下この項において同じ。）を補佐して機構の業務を掌理し、理事長に事故があるときはその職務を代理し、理事長が欠けたときはその職務を行う。
art-772/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-772/par-3
A director, as provided by the articles of incorporation, assists the president (or, where a vice president is established, the president and the vice president; the same applies hereinafter in this paragraph) and administers the Organization's operations, acts for the president when the president is prevented from performing his or her duties, and performs the duties of the president when the position of president is vacant.
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**第四項** 監事は、機構の業務を監査する。
art-772/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-772/par-4
The inspectors inspect the Organization's operations.
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**第五項** 監事は、監査の結果に基づき、必要があると認めるときは、代表者会議、理事長又は総務大臣に意見を提出することができる。
art-772/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-772/par-5
Based on the results of an audit, an inspector may submit an opinion to the representatives' meeting, the president or the Minister for Internal Affairs and Communications when the inspector finds it necessary.
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**第六項** 理事長は、代表者会議に出席し、意見を述べることができる。
art-772/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-772/par-6
The president may attend the representatives' meeting and state his or her opinion.
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### 第七百七十三条（役員の任命） — Appointment of Officers
caption: machine translation, not official
art-773 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-773
**第一項** 理事長及び監事は、代表者会議が任命する。
art-773/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-773/par-1
The president and the auditors are appointed by the representatives' meeting.
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**第二項** 副理事長及び理事は、理事長が代表者会議の同意を得て任命する。
art-773/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-773/par-2
The vice presidents and the directors are appointed by the president with the consent of the representatives' meeting.
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**第三項** 代表者会議又は理事長が役員を任命したときは、遅滞なく、その氏名及び住所を総務大臣に届け出なければならない。
art-773/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-773/par-3
When the representatives' meeting or the president has appointed an officer, it must without delay notify the Minister for Internal Affairs and Communications of the officer's name and address.
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### 第七百七十四条（役員の任期） — Terms of Office of Officers
caption: machine translation, not official
art-774 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-774
**第一項** 役員の任期は、三年以内において定款で定める期間とする。ただし、補欠の役員の任期は、前任者の残任期間とする。
art-774/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-774/par-1
The term of office of an officer is a period specified by the articles of incorporation within three years; provided, however, that the term of office of an officer appointed to fill a vacancy is the remaining term of office of the officer's predecessor.
machine translation, not official
**第二項** 役員は、再任されることができる。
art-774/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-774/par-2
An officer may be reappointed.
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### 第七百七十五条（役員の欠格条項） — Ineligibility of Officers
caption: machine translation, not official
art-775 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-775
**第一項** 次の各号のいずれかに該当する者は、役員となることができない。
art-775/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-775/par-1
A person who falls under any of the following items may not become an officer:
machine translation, not official
**一** 政府又は地方公共団体の職員（非常勤の者を除く。）
art-775/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-775/par-1/item-1
an official of the government or a local government (excluding a part-time official);
machine translation, not official
**二** 代表者会議の委員
art-775/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-775/par-1/item-2
a member of the representatives' meeting.
machine translation, not official
### 第七百七十六条（役員の解任） — Dismissal of Officers
caption: machine translation, not official
art-776 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776
**第一項** 代表者会議又は理事長は、それぞれその任命に係る役員が前条各号に掲げる者となつたときは、その役員を解任しなければならない。
art-776/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-1
The representatives' meeting or the president must dismiss an officer whom it has respectively appointed when that officer has become a person set forth in the items of the preceding Article.
machine translation, not official
**第二項** 代表者会議又は理事長は、それぞれその任命に係る役員が次の各号のいずれかに該当するときは、その役員を解任することができる。
art-776/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-2
The representatives' meeting or the president may dismiss an officer whom it has respectively appointed when that officer falls under any of the following items:
machine translation, not official
**一** 刑事事件により有罪の言渡しを受けたとき。
art-776/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-2/item-1
when the officer has been sentenced as guilty in a criminal case;
machine translation, not official
**二** 破産手続開始の決定を受けたとき。
art-776/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-2/item-2
when the officer has become subject to an order commencing bankruptcy proceedings;
machine translation, not official
**三** 心身の故障のため職務の遂行に堪えないと認められるとき。
art-776/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-2/item-3
when the officer is found to be unable to perform the officer's duties due to physical or mental disability; or
machine translation, not official
**四** 職務上の義務違反があるとき。
art-776/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-2/item-4
when the officer has committed a violation of obligations in the course of duties.
machine translation, not official
**第三項** 理事長は、前項の規定により副理事長又は理事を解任しようとするときは、代表者会議の同意を得なければならない。
art-776/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-3
When the president intends to dismiss a vice president or a director under the preceding paragraph, the president must obtain the consent of the representatives' meeting.
machine translation, not official
**第四項** 代表者会議又は理事長が役員を解任したときは、遅滞なく、その旨を総務大臣に届け出なければならない。
art-776/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-4
When the representatives' meeting or the president has dismissed an officer, it must without delay notify the Minister for Internal Affairs and Communications to that effect.
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### 第七百七十七条（役員の兼職禁止） — Prohibition of Concurrent Holding of Positions by Officers
caption: machine translation, not official
art-777 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-777
**第一項** 役員は、営利を目的とする団体の役員となり、又は自ら営利事業に従事してはならない。ただし、代表者会議の承認を受けたときは、この限りでない。
art-777/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-777/par-1
An officer must not become an officer of an organization whose purpose is profit-making, or personally engage in a profit-making business; provided, however, that this does not apply when the approval of the representatives' meeting has been obtained.
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### 第七百七十八条（代表者の行為についての損害賠償責任） — Liability for Damages for Acts of Representatives
caption: machine translation, not official
art-778 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-778
**第一項** 機構は、理事長（副理事長が置かれているときは、理事長又は副理事長。次条において同じ。）がその職務を行うについて第三者に加えた損害を賠償する責任を負う。
art-778/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-778/par-1
The Organization is liable to compensate for damage that the president (or, where a vice president is appointed, the president or the vice president; the same applies in the following Article) causes to a third party in the performance of the president's duties.
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### 第七百七十九条（代表権の制限） — Restrictions on the Authority of Representation
caption: machine translation, not official
art-779 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-779
**第一項** 機構と理事長との利益が相反する事項については、理事長は、代表権を有しない。この場合においては、監事が機構を代表する。
art-779/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-779/par-1
With respect to matters in which the interests of the Organization and the president conflict, the president does not have the authority of representation. In this case, the auditors represent the Organization.
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### 第七百八十条（職員の任命） — Appointment of Employees
caption: machine translation, not official
art-780 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-780
**第一項** 機構の職員は、理事長が任命する。
art-780/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-780/par-1
The employees of the Organization are appointed by the president.
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### 第七百八十一条（役員及び職員の公務員たる性質） — Status of Officers and Employees as Public Employees
caption: machine translation, not official
art-781 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-781
**第一項** 機構の役員及び職員は、刑法（明治四十年法律第四十五号）その他の罰則の適用については、法令により公務に従事する職員とみなす。
art-781/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-781/par-1
The officers and employees of the Organization are deemed to be employees engaged in public service pursuant to laws and regulations, for the purpose of the application of the Penal Code (Act No. 45 of 1907) and other penal provisions.
machine translation, not official
## 第四節 業務 — Section 4 Business
heading: machine translation, not official
ch-9/sec-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#ch-9/sec-4
### 第七百八十二条（業務の範囲） — Scope of Business
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art-782 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782
**第一項** 機構は、第七百六十一条に掲げる目的を達成するため、次に掲げる業務を行う。
art-782/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1
In order to achieve the purpose set forth in Article 761, the Organization conducts the following business:
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**一** 機構処理税務事務を行うこと。
art-782/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-1
carrying out tax work handled by the Organization;
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**二** 地方団体の職員に対する地方税に関する教育及び研修
art-782/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-2
education and training on local taxes for employees of local governments;
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**三** 地方税に関する調査研究
art-782/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-3
research and study on local taxes;
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**四** 地方税に関する広報その他の啓発活動
art-782/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-4
public relations and other awareness-raising activities on local taxes;
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**五** 地方税に関する情報システムの開発及び運用
art-782/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-5
development and operation of information systems on local taxes;
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**六** 地方税に関する情報システムに関する事務の受託
art-782/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-6
undertaking entrusted affairs relating to information systems on local taxes;
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**七** 地方団体に対する地方税に関する情報の提供その他の支援
art-782/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-7
provision of information on local taxes to local governments and other support for them;
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**八** 前各号に掲げる業務に附帯する業務
art-782/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-8
business incidental to the business set forth in the preceding items.
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**第二項** 機構は、前項に規定する業務のほか、地方自治法第二百四十三条の二の七第一項（市町村の合併の特例に関する法律（平成十六年法律第五十九号）第四十七条において準用する場合を含む。）に規定する業務を行う。
art-782/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-2
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)).
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### 第七百八十三条（業務方法書） — Business Rules
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art-783 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-783
**第一項** 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。
art-783/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-783/par-1
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.
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**第二項** 前項の業務方法書には、役員（監事を除く。）の職務の執行がこの法律、他の法令又は定款に適合することを確保するための体制その他機構の業務の適正を確保するための体制の整備に関する事項その他総務省令で定める事項を記載しなければならない。
art-783/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-783/par-2
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.
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**第三項** 機構は、第一項の規定による届出をしたときは、遅滞なく、その業務方法書を公表しなければならない。
art-783/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-783/par-3
When the Organization has made the notification under paragraph (1), it must without delay make its business rules public.
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### 第七百八十四条（運営審議会） — Governing Council
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art-784 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784
**第一項** 機構に、運営審議会を置く。
art-784/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-1
A governing council is established in the Organization.
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**第二項** 運営審議会は、定款で定める数の委員をもつて組織する。
art-784/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-2
The governing council is organized with the number of members specified by the articles of incorporation.
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**第三項** 委員は、地方税、法律又は情報システムに関して高い識見を有する者その他の学識経験のある者のうちから、代表者会議が任命する。
art-784/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-3
The members are appointed by the representatives' meeting from among persons with a high level of insight regarding local taxes, law or information systems, and other persons with knowledge and experience.
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**第四項** 委員は、代表者会議の委員又は機構の役員と兼ねることができない。
art-784/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-4
A member may not concurrently be a member of the representatives' meeting or an officer of the Organization.
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**第五項** 理事長は、次に掲げる事項について、運営審議会の意見を聴かなければならない。
art-784/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-5
The president must hear the opinion of the governing council on the following matters:
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**一** 第七百六十九条第一項第二号から第四号までに掲げる事項
art-784/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-5/item-1
the matters set forth in Article 769, paragraph (1), items (ii) through (iv);
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**二** その他定款で定める事項
art-784/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-5/item-2
other matters specified by the articles of incorporation.
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**第六項** 理事長は、前項第一号に掲げる事項について代表者会議の議決を求めるときは、運営審議会が当該事項について同項の規定により述べた意見を報告しなければならない。
art-784/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-6
When the president seeks a resolution of the representatives' meeting on the matters set forth in item (i) of the preceding paragraph, the president must report the opinion stated by the governing council on those matters under that paragraph.
machine translation, not official
**第七項** 運営審議会は、第五項に定めるもののほか、機構の業務について、理事長の諮問に応じ、又は自ら必要と認める事項について、理事長に対し建議を行うことができる。この場合において、運営審議会が当該建議のため必要と認めるときは、理事長に対し報告を求めることができる。
art-784/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-7
In addition to what is provided for in paragraph (5), the governing council may make recommendations to the president on the business of the Organization, in response to consultation by the president or on matters it finds necessary on its own. In this case, if the governing council finds it necessary for the recommendation, it may request a report from the president.
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**第八項** 理事長は、第五項及び前項の規定により運営審議会が述べた意見を尊重しなければならない。
art-784/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-8
The president must respect the opinions stated by the governing council under paragraph (5) and the preceding paragraph.
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### 第七百八十五条（機構処理税務事務管理規程） — Management Rules for Tax Work Handled by the Organization
caption: machine translation, not official
art-785 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-785
**第一項** 機構は、機構処理税務事務の実施に関し総務省令で定める事項について機構処理税務事務管理規程を定め、総務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。
art-785/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-785/par-1
The Organization must establish management rules for tax work handled by the Organization with respect to matters concerning the implementation of tax work handled by the Organization that are specified by Order of the Ministry of Internal Affairs and Communications, and obtain the approval of the Minister for Internal Affairs and Communications. The same applies when it intends to change them.
machine translation, not official
**第二項** 総務大臣は、前項の規定により認可をした機構処理税務事務管理規程が機構処理税務事務の適正かつ確実な実施上不適当となつたと認めるときは、機構に対し、これを変更すべきことを命ずることができる。
art-785/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-785/par-2
When the Minister for Internal Affairs and Communications finds that the management rules for tax work handled by the Organization approved under the preceding paragraph have become inappropriate for the proper and reliable implementation of tax work handled by the Organization, the Minister may order the Organization to change them.
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### 第七百八十六条（機構処理税務情報の安全確保） — Ensuring the Security of Tax Information Handled by the Organization
caption: machine translation, not official
art-786 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-786
**第一項** 機構は、機構処理税務情報の電子計算機処理等（電子計算機処理（電子計算機を使用して行われる情報の入力、蓄積、編集、加工、修正、更新、検索、消去、出力又はこれらに類する処理をいう。）その他これに伴う政令で定める措置をいう。次項及び第七百八十八条第二項において同じ。）を行うに当たつては、機構処理税務情報の漏えい、滅失及び毀損の防止その他の機構処理税務情報の適切な管理のために必要な措置を講じなければならない。
art-786/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-786/par-1
In conducting computer processing, etc. of tax information handled by the Organization (meaning computer processing (meaning the input, accumulation, editing, processing, correction, updating, retrieval, deletion or output of information performed by using a computer, or similar processing) and other accompanying measures specified by Cabinet Order; the same applies in the following paragraph and Article 788, paragraph (2)), the Organization must take the measures necessary for the appropriate management of tax information handled by the Organization, such as preventing the leakage, loss and damage of tax information handled by the Organization.
machine translation, not official
**第二項** 前項の規定は、機構から機構処理税務情報の電子計算機処理等の委託（第七百四十七条の六第三項の規定によるものを除き、二以上の段階にわたる委託を含む。）を受けた者が受託した業務を行う場合について準用する。
art-786/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-786/par-2
The provisions of the preceding paragraph apply mutatis mutandis where a person entrusted by the Organization with computer processing, etc. of tax information handled by the Organization (excluding entrustment under Article 747-6, paragraph (3), and including entrustment extending over two or more stages) performs the entrusted business.
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### 第七百八十七条（機構処理税務情報保護委員会の設置） — Establishment of the Committee for the Protection of Tax Information Processed by the Organization
caption: machine translation, not official
art-787 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-787
**第一項** 機構に、機構処理税務情報保護委員会を置く。
art-787/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-787/par-1
A Committee for the Protection of Tax Information Processed by the Organization is established in the Organization.
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**第二項** 機構処理税務情報保護委員会は、理事長の諮問に応じ、機構処理税務情報の保護に関する事項を調査審議し、及びこれに関し必要と認める意見を理事長に述べることができる。
art-787/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-787/par-2
In response to consultation by the president, the Committee for the Protection of Tax Information Processed by the Organization may investigate and deliberate on matters concerning the protection of tax information handled by the Organization, and state to the president the opinions it finds necessary in that regard.
machine translation, not official
**第三項** 機構処理税務情報保護委員会の委員は、学識経験を有する者のうちから、理事長が任命する。
art-787/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-787/par-3
The members of the Committee for the Protection of Tax Information Processed by the Organization are appointed by the president from among persons with knowledge and experience.
machine translation, not official
**第四項** 前二項に定めるもののほか、機構処理税務情報保護委員会の委員の定数その他の機構処理税務情報保護委員会に関する事項は、機構が定める。
art-787/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-787/par-4
In addition to what is provided for in the preceding two paragraphs, the number of members of the Committee for the Protection of Tax Information Processed by the Organization and other matters concerning the Committee for the Protection of Tax Information Processed by the Organization are specified by the Organization.
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### 第七百八十八条（機構の役員又は職員等の秘密保持義務） — Duty of Confidentiality of Officers, Employees, etc. of the Organization
caption: machine translation, not official
art-788 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-788
**第一項** 機構の役員若しくは職員（前条第一項に規定する機構処理税務情報保護委員会の委員を含む。）又はこれらの職にあつた者は、機構処理税務事務に関して知り得た秘密を漏らし、又は盗用してはならない。
art-788/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-788/par-1
An officer or employee of the Organization (including a member of the Committee for the Protection of Tax Information Processed by the Organization prescribed in paragraph (1) of the preceding Article) or a person who has held such a position must not divulge or misappropriate secrets learned in connection with tax work handled by the Organization.
machine translation, not official
**第二項** 機構から機構処理税務情報の電子計算機処理等の委託（第七百四十七条の六第三項の規定によるものを除き、二以上の段階にわたる委託を含む。）を受けた者若しくはその役員若しくは職員又はこれらの者であつた者は、その委託された業務に関して知り得た機構処理税務情報に関する秘密又は機構処理税務情報の電子計算機処理等に関する秘密を漏らし、又は盗用してはならない。
art-788/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-788/par-2
A person entrusted by the Organization with computer processing, etc. of tax information handled by the Organization (excluding entrustment under Article 747-6, paragraph (3), and including entrustment extending over two or more stages), or an officer or employee of that person, or a person who has been any of these, must not divulge or misappropriate secrets concerning tax information handled by the Organization, or secrets concerning computer processing, etc. of tax information handled by the Organization, learned in connection with the entrusted business.
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### 第七百八十九条（帳簿の備付け） — Keeping of Books
caption: machine translation, not official
art-789 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-789
**第一項** 機構は、総務省令で定めるところにより、機構処理税務事務に関する事項で総務省令で定めるものを記載した帳簿を備え、保存しなければならない。
art-789/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-789/par-1
The Organization must, as provided by Order of the Ministry of Internal Affairs and Communications, keep and preserve books stating the matters concerning tax work handled by the Organization that are specified by Order of the Ministry of Internal Affairs and Communications.
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### 第七百九十条（報告書の公表） — Publication of Reports
caption: machine translation, not official
art-790 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-790
**第一項** 機構は、毎年少なくとも一回、機構処理税務事務の実施の状況について、総務省令で定めるところにより、報告書を作成し、これを公表しなければならない。
art-790/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-790/par-1
The Organization must, at least once every year, prepare a report on the status of implementation of tax work handled by the Organization, as provided by Order of the Ministry of Internal Affairs and Communications, and make it public.
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### 第七百九十条の二（総務大臣への報告） — Reports to the Minister for Internal Affairs and Communications
caption: machine translation, not official
art-790-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-790-2
**第一項** 機構は、地方税関係手続用電子情報処理組織又は特定徴収金手続用電子情報処理組織（機構（機構が特定徴収金（第七百四十七条の六第二項に規定する特定徴収金をいう。以下この条において同じ。）の収納の事務の一部を第七百四十七条の六第三項に規定する特定金融機関等に委託した場合には、当該特定金融機関等を含む。）及び特定徴収金を納付し、又は納入する納税義務者又は特別徴収義務者（機構が機構指定納付受託者（第七百四十七条の八第一項に規定する機構指定納付受託者をいう。以下この条において同じ。）を指定した場合には、当該機構指定納付受託者（当該機構指定納付受託者が第七百四十七条の九の規定により第七百四十七条の八第一項に規定する納付等事務の一部を第七百四十七条の九に規定する政令で定める者に委託した場合には、当該者を含む。）を含む。）の使用に係る電子計算機（入出力装置を含む。）を相互に電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）の故障その他やむを得ない理由により、第七百六十二条第一号イに掲げる通知を行う者のうち全部若しくは一部のものが当該通知を地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行うことができず、又は特定徴収金の納付若しくは納入を行う者のうち全部若しくは一部のものが当該納付若しくは納入を特定徴収金手続用電子情報処理組織を使用して行うことができないと認めるとき（当該理由となつた事象が総務省令で定める軽微なものであるときを除く。）は、直ちに、当該事象の状況その他の総務省令で定める事項を総務大臣に報告しなければならない。
art-790-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-790-2/par-1
If the Organization finds that, due to a malfunction of the electronic data processing system for local tax procedures or the electronic data processing system for specified collection money procedures (meaning an electronic data processing system that connects with one another, by telecommunications lines, the computers (including input-output devices) used by the Organization (including, where the Organization has entrusted part of the affairs of receiving specified collections (meaning the specified collections prescribed in Article 747-6, paragraph (2); the same applies hereinafter in this Article) to a specified financial institution, etc. prescribed in Article 747-6, paragraph (3), that specified financial institution, etc.) and by persons liable for tax or special collection agents who pay or remit specified collections (including, where the Organization has designated a payment agent designated by the Organization (meaning a payment agent designated by the Organization prescribed in Article 747-8, paragraph (1); the same applies hereinafter in this Article), that payment agent designated by the Organization (including, where that payment agent designated by the Organization has entrusted part of the payment affairs prescribed in Article 747-8, paragraph (1) to a person specified by Cabinet Order prescribed in Article 747-9 pursuant to the provisions of Article 747-9, that person)); the same applies hereinafter in this Article) or for any other unavoidable reason, all or some of the persons who give the notices set forth in Article 762, item (i), (a) are unable to give those notices by using the electronic data processing system for local tax procedures and via the Organization, or all or some of the persons who pay or remit specified collections are unable to make that payment or remittance by using the electronic data processing system for specified collection money procedures (excluding the case where the event that was the reason is a minor one specified by Order of the Ministry of Internal Affairs and Communications), the Organization must immediately report to the Minister for Internal Affairs and Communications the circumstances of that event and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
## 第五節 財務及び会計 — Section 5 Finance and Accounting
heading: machine translation, not official
ch-9/sec-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#ch-9/sec-5
### 第七百九十一条（事業年度） — Business Year
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art-791 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-791
**第一項** 機構の事業年度は、毎年四月一日に始まり、翌年三月三十一日に終わる。
art-791/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-791/par-1
The fiscal year of the Organization starts on April 1 of each year and ends on March 31 of the following year.
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### 第七百九十二条（予算等） — Budget, etc.
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art-792 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792
**第一項** 機構は、毎事業年度、予算及び事業計画（次項及び第三項において「予算等」という。）を作成しなければならない。
art-792/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792/par-1
The Organization must prepare a budget and a business plan (referred to as "budget, etc." in the following paragraph and paragraph (3)) for each fiscal year.
machine translation, not official
**第二項** 機構は、予算等を作成し、又は変更したときは、遅滞なく、これを総務大臣に届け出なければならない。
art-792/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792/par-2
When the Organization has prepared or changed its budget, etc., it must without delay notify the Minister for Internal Affairs and Communications of it.
machine translation, not official
**第三項** 機構は、前項の規定による届出をしたときは、遅滞なく、その予算等を公表しなければならない。
art-792/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792/par-3
When the Organization has made the notification under the preceding paragraph, it must without delay make its budget, etc. public.
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### 第七百九十三条（財務諸表等） — Financial Statements, etc.
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art-793 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793
**第一項** 機構は、毎事業年度、貸借対照表、損益計算書その他総務省令で定める書類及びこれらの附属明細書（以下この条及び第八百二条第七号において「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に総務大臣に提出しなければならない。
art-793/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-1
Each fiscal year, the Organization must prepare a balance sheet, a profit and loss statement, other documents specified by an Order of the Ministry of Internal Affairs and Communications, and their detailed statements (referred to as the "financial statements" in this Article and Article 802, item (vii)), and submit them to the Minister for Internal Affairs and Communications within three months after the end of that fiscal year.
machine translation, not official
**第二項** 機構は、前項の規定により財務諸表を提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書を添え、並びに財務諸表及び決算報告書に関する監事の意見書を添付しなければならない。
art-793/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-2
When the Organization submits the financial statements under the preceding paragraph, it must attach to them the business report for that fiscal year and the statement of accounts prepared in accordance with the budget classifications, and also attach the auditor's written opinion on the financial statements and the statement of accounts.
machine translation, not official
**第三項** 機構は、第一項の規定により財務諸表を提出したときは、遅滞なく、当該財務諸表を官報に公告し、かつ、当該財務諸表、前項に規定する事業報告書、決算報告書及び監事の意見書を、各事務所に備え置き、総務省令で定める期間、公衆の縦覧に供しなければならない。
art-793/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-3
When the Organization has submitted the financial statements under paragraph (1), it must, without delay, give public notice of those financial statements in the Official Gazette, and keep those financial statements, the business report and statement of accounts prescribed in the preceding paragraph, and the auditor's written opinion at each of its offices and make them available for public inspection for the period specified by an Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第四項** 機構は、第一項の規定により財務諸表を提出したときは、遅滞なく、総務省令で定めるところにより、当該財務諸表の内容である情報を、当該事業年度の決算について代表者会議の議決を経た日後五年を経過する日までの間、継続して電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。）により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、前項の規定（同項の規定による公告に係る部分に限る。）は、適用しない。
art-793/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-4
When the Organization has submitted the financial statements under paragraph (1), it may, without delay and as provided by an Order of the Ministry of Internal Affairs and Communications, take measures to place the information constituting the content of those financial statements in a state in which an unspecified large number of persons can continuously receive it by electronic means (meaning a method using an electronic data processing system or another method using information and communications technology that is specified by an Order of the Ministry of Internal Affairs and Communications) until the date on which five years have passed after the day on which the representatives' meeting adopted a resolution on the settlement of accounts for that fiscal year. In this case, the provisions of the preceding paragraph (limited to the part relating to the public notice under that paragraph) do not apply.
machine translation, not official
### 第七百九十四条（費用の負担） — Burden of Costs
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art-794 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-794
**第一項** 機構の運営に要する費用は、定款で定めるところにより、地方団体が負担する。
art-794/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-794/par-1
The costs required for the operation of the Organization are borne by the local governments as provided by the articles of incorporation.
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### 第七百九十五条（総務省令への委任） — Delegation to Order of the Ministry of Internal Affairs and Communications
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art-795 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-795
**第一項** 第七百九十一条から前条までに定めるもののほか、機構の財務及び会計に関し必要な事項は、総務省令で定める。
art-795/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-795/par-1
In addition to what is provided for in Article 791 to the preceding Article, necessary matters concerning the finance and accounting of the Organization are specified by an Order of the Ministry of Internal Affairs and Communications.
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## 第六節 監督 — Section 6 Supervision
heading: machine translation, not official
ch-9/sec-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#ch-9/sec-6
### 第七百九十六条（報告及び立入検査） — Reporting and On-Site Inspections
caption: machine translation, not official
art-796 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-796
**第一項** 総務大臣は、機構がこの法律若しくはこの法律に基づく命令若しくは定款に違反し、若しくは違反するおそれがあると認めるとき、又は機構処理税務事務の適正な実施を確保するため必要があると認めるときは、機構に対し、その業務並びに資産及び債務の状況に関し報告をさせ、又はその職員に、機構の事務所に立ち入り、その業務の状況若しくは帳簿、書類その他の物件を検査させることができる。
art-796/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-796/par-1
If the Minister for Internal Affairs and Communications finds that the Organization has violated, or is likely to violate, this Act, an order under this Act, or its articles of incorporation, or finds it necessary to ensure the proper performance of the tax work handled by the Organization, the Minister may have the Organization report on the state of its business and its assets and liabilities, or have the Minister's officials enter an office of the Organization and inspect the state of its business or its books, documents and other articles.
machine translation, not official
**第二項** 前項の規定により職員が立入検査をする場合には、その身分を示す証明書を携帯し、関係人にこれを提示しなければならない。
art-796/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-796/par-2
An official must, when conducting an on-site inspection pursuant to the provisions of the preceding paragraph, carry a certificate showing the official's status and present it to the person concerned.
machine translation, not official
**第三項** 第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解してはならない。
art-796/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-796/par-3
The authority to conduct an on-site inspection under paragraph (1) must not be interpreted as having been granted for the purpose of a criminal investigation.
machine translation, not official
### 第七百九十七条（違法行為等の是正） — Correction of Unlawful Acts
caption: machine translation, not official
art-797 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-797
**第一項** 総務大臣は、機構又はその役員若しくは職員若しくは代表者会議の委員の行為がこの法律若しくはこの法律に基づく命令又は定款に違反し、又は違反するおそれがあると認めるときは、機構に対し、当該行為の是正のため必要な措置を講ずることを求めることができる。
art-797/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-797/par-1
If the Minister for Internal Affairs and Communications finds that an act of the Organization, or of its officers or employees or members of the representatives' meeting, violates, or is likely to violate, this Act, an order under this Act, or the articles of incorporation, the Minister may request the Organization to take the measures necessary to correct that act.
machine translation, not official
**第二項** 機構は、前項の規定による総務大臣の求めがあつたときは、速やかに当該行為の是正その他の必要と認める措置を講ずるとともに、当該措置の内容を総務大臣に報告しなければならない。
art-797/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-797/par-2
When the Organization has received a request from the Minister for Internal Affairs and Communications under the preceding paragraph, it must promptly take measures to correct the act concerned and other measures that it finds necessary, and report the content of those measures to the Minister for Internal Affairs and Communications.
machine translation, not official
### 第七百九十八条（監督命令） — Supervision Order
caption: machine translation, not official
art-798 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-798
**第一項** 総務大臣は、機構処理税務事務の適正な実施を確保するため必要があると認めるときは、機構に対し、機構処理税務事務の実施に関し監督上必要な命令をすることができる。
art-798/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-798/par-1
If the Minister for Internal Affairs and Communications finds it necessary to ensure the proper performance of the tax work handled by the Organization, the Minister may issue to the Organization any order necessary for supervision with regard to the performance of the tax work handled by the Organization.
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## 第七節 解散 — Section 7 Dissolution
heading: machine translation, not official
ch-9/sec-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#ch-9/sec-7
### 第七百九十九条
art-799 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-799
**第一項** 機構の解散については、別に法律で定める。
art-799/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-799/par-1
The dissolution of the Organization is provided for separately by Act.
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## 第八節 罰則 — Section 8 Penal Provisions
heading: machine translation, not official
ch-9/sec-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#ch-9/sec-8
### 第八百条
art-800 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-800
**第一項** 第七百八十八条の規定に違反した者は、二年以下の拘禁刑又は百万円以下の罰金に処する。
art-800/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-800/par-1
A person who has violated the provisions of Article 788 is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.
machine translation, not official
### 第八百一条
art-801 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-801
**第一項** 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又は職員は、三十万円以下の罰金に処する。
art-801/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-801/par-1
If any of the following items applies, the officer or employee of the Organization who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**一** 第七百八十九条の規定に違反して帳簿を備えず、帳簿に記載せず、若しくは帳簿に虚偽の記載をし、又は帳簿を保存しなかつたとき。
art-801/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-801/par-1/item-1
if the person has violated the provisions of Article 789 by failing to keep books, failing to make entries in the books, making a false entry in the books, or failing to retain the books;
machine translation, not official
**二** 第七百九十六条第一項の規定による報告をせず、若しくは虚偽の報告をし、又は同項の規定による検査を拒み、妨げ、若しくは忌避したとき。
art-801/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-801/par-1/item-2
if the person has failed to make a report under Article 796, paragraph (1) or has made a false report, or has refused, obstructed or evaded an inspection under that paragraph.
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### 第八百二条
art-802 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802
**第一項** 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。
art-802/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1
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.
machine translation, not official
**一** 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。
art-802/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-1
if the person has violated Article 765, paragraph (2) by failing to obtain authorization for an amendment to the articles of incorporation;
machine translation, not official
**二** 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。
art-802/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-2
if the person has violated Article 766, paragraph (1) by neglecting to make a registration;
machine translation, not official
**三** 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。
art-802/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-3
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;
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**四** 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。
art-802/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-4
if the person has conducted business other than that prescribed in Article 782;
machine translation, not official
**五** 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。
art-802/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-5
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.
machine translation, not official
**六** 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。
art-802/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-6
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;
machine translation, not official
**七** 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。
art-802/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-7
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;
machine translation, not official
**八** 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。
art-802/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-8
if the person has failed to make a report under Article 797, paragraph (2) or has made a false report.
machine translation, not official
### 第八百三条
art-803 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-803
**第一項** 第七百六十七条第二項の規定に違反した者は、十万円以下の過料に処する。
art-803/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-803/par-1
A person who has violated Article 767, paragraph (2) is to be punished by a non-penal fine of not more than 100,000 yen.
machine translation, not official
---
## Cites
- art-762/par-1/item-2/sub-2/sub2-1: 第五十三条第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-762/par-1/item-2/sub-2/sub2-1: 第六十八項 → 地方税法 第五十三条第六十八項 (Article 53, paragraph (68)), art-53/par-68 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-68
- art-762/par-1/item-2/sub-2/sub2-1: 第七十二条の三十二第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-762/par-1/item-2/sub-2/sub2-1: 第四項 → 地方税法 第七十二条の三十二第四項 (Article 72-32, paragraph (4)), art-72-32/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-2/from-art-72-31#art-72-32/par-4
- art-762/par-1/item-2/sub-2/sub2-1: 第七十二条の八十九の二第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-762/par-1/item-2/sub-2/sub2-1: 第三項 → 地方税法 第七十二条の八十九の二第三項 (Article 72-89-2, paragraph (3)), art-72-89-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-3
- art-762/par-1/item-2/sub-2/sub2-1: 第三百十七条の六第五項 → 地方税法 第三百十七条の六第五項 (Article 317-6, paragraph (5)), art-317-6/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5
- art-762/par-1/item-2/sub-2/sub2-1: 第一号 → 地方税法 第三百十七条の六第五項第一号 (Article 317-6, paragraph (5), item (i)), art-317-6/par-5/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5/item-1
- art-762/par-1/item-2/sub-2/sub2-1: 第六項 → 地方税法 第三百十七条の六第六項 (Article 317-6, paragraph (6)), art-317-6/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6
- art-762/par-1/item-2/sub-2/sub2-1: 第一号 → 地方税法 第三百十七条の六第六項第一号 (Article 317-6, paragraph (6), item (i)), art-317-6/par-6/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-1
- art-762/par-1/item-2/sub-2/sub2-1: 第三号 → 地方税法 第三百十七条の六第六項第三号 (Article 317-6, paragraph (6), item (iii)), art-317-6/par-6/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-3
- art-762/par-1/item-2/sub-2/sub2-1: 第九項 → 地方税法 第三百十七条の六第九項 (Article 317-6, paragraph (9)), art-317-6/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-9
- art-762/par-1/item-2/sub-2/sub2-1: 第三百二十一条の四第七項 → 地方税法 第三百二十一条の四第七項 (Article 321-4, paragraph (7)), art-321-4/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-7
- art-762/par-1/item-2/sub-2/sub2-1: 第八項 → 地方税法 第三百二十一条の四第八項 (Article 321-4, paragraph (8)), art-321-4/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
- art-762/par-1/item-2/sub-2/sub2-1: 第十一項 → 地方税法 第三百二十一条の四第十一項 (Article 321-4, paragraph (11)), art-321-4/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-11
- art-762/par-1/item-2/sub-2/sub2-1: 第三百二十一条の七の十一 → 地方税法 第三百二十一条の七の十一 (Article 321-7-11), art-321-7-11 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-11
- art-762/par-1/item-2/sub-2/sub2-1: 第三百二十一条の八第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-762/par-1/item-2/sub-2/sub2-1: 第六十五項 → 地方税法 第三百二十一条の八第六十五項 (Article 321-8, paragraph (65)), art-321-8/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-65
- art-762/par-1/item-2/sub-2/sub2-2: 第七百四十七条の二から第七百四十七条の五の二まで → 地方税法 第七百四十七条の二 (Article 747-2), art-747-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-2#art-747-2
- art-762/par-1/item-2/sub-2/sub2-2: 第七百四十七条の二から第七百四十七条の五の二まで → 地方税法 第七百四十七条の三 (Article 747-3), art-747-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-2#art-747-3
- art-762/par-1/item-2/sub-2/sub2-2: 第七百四十七条の二から第七百四十七条の五の二まで → 地方税法 第七百四十七条の四 (Article 747-4), art-747-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-2#art-747-4
- art-762/par-1/item-2/sub-2/sub2-2: 第七百四十七条の二から第七百四十七条の五の二まで → 地方税法 第七百四十七条の五 (Article 747-5), art-747-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-2#art-747-5
- art-762/par-1/item-2/sub-2/sub2-2: 第七百四十七条の二から第七百四十七条の五の二まで → 地方税法 第七百四十七条の五の二 (Article 747-5-2), art-747-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2
- art-762/par-1/item-2/sub-2/sub2-3: 第七百四十七条の六から第七百四十七条の十二まで → 地方税法 第七百四十七条の十 (Article 747-10), art-747-10 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10
- art-762/par-1/item-2/sub-2/sub2-3: 第七百四十七条の六から第七百四十七条の十二まで → 地方税法 第七百四十七条の十一 (Article 747-11), art-747-11 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11
- art-762/par-1/item-2/sub-2/sub2-3: 第七百四十七条の六から第七百四十七条の十二まで → 地方税法 第七百四十七条の十二 (Article 747-12), art-747-12 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12
- art-762/par-1/item-2/sub-2/sub2-3: 第七百四十七条の六から第七百四十七条の十二まで → 地方税法 第七百四十七条の六 (Article 747-6), art-747-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6
- art-762/par-1/item-2/sub-2/sub2-3: 第七百四十七条の六から第七百四十七条の十二まで → 地方税法 第七百四十七条の七 (Article 747-7), art-747-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-7
- art-762/par-1/item-2/sub-2/sub2-3: 第七百四十七条の六から第七百四十七条の十二まで → 地方税法 第七百四十七条の八 (Article 747-8), art-747-8 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8
- art-762/par-1/item-2/sub-2/sub2-3: 第七百四十七条の六から第七百四十七条の十二まで → 地方税法 第七百四十七条の九 (Article 747-9), art-747-9 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-9
- art-765/par-1/item-11: 第七百九十四条 → 地方税法 第七百九十四条 (Article 794), art-794 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-794
- art-766/par-2: 前項 → 地方税法 第七百六十六条第一項 (Article 766, paragraph (1)), art-766/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-766/par-1
- art-768/par-2: 第一号 → 地方税法 第七百六十八条第二項第一号 (Article 768, paragraph (2), item (i)), art-768/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-2/item-1
- art-768/par-2: 第二号 → 地方税法 第七百六十八条第二項第二号 (Article 768, paragraph (2), item (ii)), art-768/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-2/item-2
- art-768/par-2/item-1: 地方自治法第二百六十三条の三第一項 → e-Gov law 322AC0000000067, 第二百六十三条の三第一項 (Article 263-3, paragraph (1)), art-263-3/par-1 — not held in this collection
- art-768/par-2/item-1: 次号 → 地方税法 第七百六十八条第二項第二号 (Article 768, paragraph (2), item (ii)), art-768/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-2/item-2
- art-768/par-6: 第二項第一号 → 地方税法 第七百六十八条第二項第一号 (Article 768, paragraph (2), item (i)), art-768/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-768/par-2/item-1
- art-771/par-2: 前項 → 地方税法 第七百七十一条第一項 (Article 771, paragraph (1)), art-771/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-771/par-1
- art-772/par-3: この項 → 地方税法 第七百七十二条第三項 (Article 772, paragraph (3)), art-772/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-772/par-3
- art-776/par-1: 前条 → 地方税法 第七百七十五条 (Article 775), art-775 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-775
- art-776/par-3: 前項 → 地方税法 第七百七十六条第二項 (Article 776, paragraph (2)), art-776/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-2
- art-778/par-1: 次条 → 地方税法 第七百七十九条 (Article 779), art-779 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-779
- art-782/par-1: 第七百六十一条 → 地方税法 第七百六十一条 (Article 761), art-761 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-761
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第一号 (Article 782, paragraph (1), item (i)), art-782/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-1
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第二号 (Article 782, paragraph (1), item (ii)), art-782/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-2
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第三号 (Article 782, paragraph (1), item (iii)), art-782/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-3
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第四号 (Article 782, paragraph (1), item (iv)), art-782/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-4
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第五号 (Article 782, paragraph (1), item (v)), art-782/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-5
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第六号 (Article 782, paragraph (1), item (vi)), art-782/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-6
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第七号 (Article 782, paragraph (1), item (vii)), art-782/par-1/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1/item-7
- art-782/par-2: 前項 → 地方税法 第七百八十二条第一項 (Article 782, paragraph (1)), art-782/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782/par-1
- art-782/par-2: 地方自治法第二百四十三条の二の七第一項 → e-Gov law 322AC0000000067, 第二百四十三条の二の七第一項 (Article 243-2-7, paragraph (1)), art-243-2-7/par-1 — not held in this collection
- art-782/par-2: 市町村の合併の特例に関する法律（平成十六年法律第五十九号）第四十七条 → e-Gov law 416AC0000000059, 第四十七条 (Article 47), art-47 — not held in this collection
- art-783/par-2: 前項 → 地方税法 第七百八十三条第一項 (Article 783, paragraph (1)), art-783/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-783/par-1
- art-783/par-3: 第一項 → 地方税法 第七百八十三条第一項 (Article 783, paragraph (1)), art-783/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-783/par-1
- art-784/par-5/item-1: 第七百六十九条第一項第二号から第四号まで → 地方税法 第七百六十九条第一項第二号 (Article 769, paragraph (1), item (ii)), art-769/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-2
- art-784/par-5/item-1: 第七百六十九条第一項第二号から第四号まで → 地方税法 第七百六十九条第一項第三号 (Article 769, paragraph (1), item (iii)), art-769/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-3
- art-784/par-5/item-1: 第七百六十九条第一項第二号から第四号まで → 地方税法 第七百六十九条第一項第四号 (Article 769, paragraph (1), item (iv)), art-769/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-769/par-1/item-4
- art-784/par-6: 前項第一号 → 地方税法 第七百八十四条第五項第一号 (Article 784, paragraph (5), item (i)), art-784/par-5/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-5/item-1
- art-784/par-6: 同項 → 地方税法 第七百八十四条第五項 (Article 784, paragraph (5)), art-784/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-5
- art-784/par-7: 第五項 → 地方税法 第七百八十四条第五項 (Article 784, paragraph (5)), art-784/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-5
- art-784/par-8: 第五項 → 地方税法 第七百八十四条第五項 (Article 784, paragraph (5)), art-784/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-5
- art-784/par-8: 前項 → 地方税法 第七百八十四条第七項 (Article 784, paragraph (7)), art-784/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-784/par-7
- art-785/par-2: 前項 → 地方税法 第七百八十五条第一項 (Article 785, paragraph (1)), art-785/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-785/par-1
- art-786/par-1: 次項 → 地方税法 第七百八十六条第二項 (Article 786, paragraph (2)), art-786/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-786/par-2
- art-786/par-1: 第七百八十八条第二項 → 地方税法 第七百八十八条第二項 (Article 788, paragraph (2)), art-788/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-788/par-2
- art-786/par-2: 前項 → 地方税法 第七百八十六条第一項 (Article 786, paragraph (1)), art-786/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-786/par-1
- art-786/par-2: 第七百四十七条の六第三項 → 地方税法 第七百四十七条の六第三項 (Article 747-6, paragraph (3)), art-747-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-3
- art-787/par-4: 前二項 → 地方税法 第七百八十七条第二項 (Article 787, paragraph (2)), art-787/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-787/par-2
- art-787/par-4: 前二項 → 地方税法 第七百八十七条第三項 (Article 787, paragraph (3)), art-787/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-787/par-3
- art-788/par-1: 前条第一項 → 地方税法 第七百八十七条第一項 (Article 787, paragraph (1)), art-787/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-787/par-1
- art-788/par-2: 第七百四十七条の六第三項 → 地方税法 第七百四十七条の六第三項 (Article 747-6, paragraph (3)), art-747-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-3
- art-790-2/par-1: 第七百四十七条の六第二項 → 地方税法 第七百四十七条の六第二項 (Article 747-6, paragraph (2)), art-747-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-2
- art-790-2/par-1: この条 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-790-2
- art-790-2/par-1: 第七百四十七条の六第三項 → 地方税法 第七百四十七条の六第三項 (Article 747-6, paragraph (3)), art-747-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-3
- art-790-2/par-1: 第七百四十七条の八第一項 → 地方税法 第七百四十七条の八第一項 (Article 747-8, paragraph (1)), art-747-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-1
- art-790-2/par-1: 第七百四十七条の九 → 地方税法 第七百四十七条の九 (Article 747-9), art-747-9 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-9
- art-790-2/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-792/par-1: 次項 → 地方税法 第七百九十二条第二項 (Article 792, paragraph (2)), art-792/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792/par-2
- art-792/par-1: 第三項 → 地方税法 第七百九十二条第三項 (Article 792, paragraph (3)), art-792/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792/par-3
- art-792/par-3: 前項 → 地方税法 第七百九十二条第二項 (Article 792, paragraph (2)), art-792/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792/par-2
- art-793/par-1: この条 → 地方税法 第七百九十三条 (Article 793), art-793 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793
- art-793/par-1: 第八百二条第七号 → 地方税法 第八百二条第一項第七号 (Article 802, paragraph (1), item (vii)), art-802/par-1/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-802/par-1/item-7
- art-793/par-2: 前項 → 地方税法 第七百九十三条第一項 (Article 793, paragraph (1)), art-793/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-1
- art-793/par-3: 第一項 → 地方税法 第七百九十三条第一項 (Article 793, paragraph (1)), art-793/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-1
- art-793/par-3: 前項 → 地方税法 第七百九十三条第二項 (Article 793, paragraph (2)), art-793/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-2
- art-793/par-4: 第一項 → 地方税法 第七百九十三条第一項 (Article 793, paragraph (1)), art-793/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-1
- art-793/par-4: 前項 → 地方税法 第七百九十三条第三項 (Article 793, paragraph (3)), art-793/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-3
- art-795/par-1: 第七百九十一条から前条まで → 地方税法 第七百九十一条 (Article 791), art-791 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-791
- art-795/par-1: 第七百九十一条から前条まで → 地方税法 第七百九十二条 (Article 792), art-792 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792
- art-795/par-1: 第七百九十一条から前条まで → 地方税法 第七百九十三条 (Article 793), art-793 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793
- art-795/par-1: 第七百九十一条から前条まで → 地方税法 第七百九十四条 (Article 794), art-794 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-794
- art-796/par-2: 前項 → 地方税法 第七百九十六条第一項 (Article 796, paragraph (1)), art-796/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-796/par-1
- art-796/par-3: 第一項 → 地方税法 第七百九十六条第一項 (Article 796, paragraph (1)), art-796/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-796/par-1
- art-797/par-2: 前項 → 地方税法 第七百九十七条第一項 (Article 797, paragraph (1)), art-797/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-797/par-1
- art-800/par-1: 第七百八十八条 → 地方税法 第七百八十八条 (Article 788), art-788 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-788
- art-801/par-1/item-1: 第七百八十九条 → 地方税法 第七百八十九条 (Article 789), art-789 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-789
- art-801/par-1/item-2: 第七百九十六条第一項 → 地方税法 第七百九十六条第一項 (Article 796, paragraph (1)), art-796/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-796/par-1
- art-802/par-1/item-1: 第七百六十五条第二項 → 地方税法 第七百六十五条第二項 (Article 765, paragraph (2)), art-765/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-765/par-2
- art-802/par-1/item-2: 第七百六十六条第一項 → 地方税法 第七百六十六条第一項 (Article 766, paragraph (1)), art-766/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-766/par-1
- art-802/par-1/item-3: 第七百七十三条第三項 → 地方税法 第七百七十三条第三項 (Article 773, paragraph (3)), art-773/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-773/par-3
- art-802/par-1/item-3: 第七百七十六条第四項 → 地方税法 第七百七十六条第四項 (Article 776, paragraph (4)), art-776/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-776/par-4
- art-802/par-1/item-3: 第七百八十三条第一項 → 地方税法 第七百八十三条第一項 (Article 783, paragraph (1)), art-783/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-783/par-1
- art-802/par-1/item-3: 第七百九十二条第二項 → 地方税法 第七百九十二条第二項 (Article 792, paragraph (2)), art-792/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792/par-2
- art-802/par-1/item-4: 第七百八十二条 → 地方税法 第七百八十二条 (Article 782), art-782 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-782
- art-802/par-1/item-5: 第七百八十三条第三項 → 地方税法 第七百八十三条第三項 (Article 783, paragraph (3)), art-783/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-773#art-783/par-3
- art-802/par-1/item-5: 第七百九十二条第三項 → 地方税法 第七百九十二条第三項 (Article 792, paragraph (3)), art-792/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-792/par-3
- art-802/par-1/item-6: 第七百九十三条第一項 → 地方税法 第七百九十三条第一項 (Article 793, paragraph (1)), art-793/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-1
- art-802/par-1/item-6: 第二項 → 地方税法 第七百九十三条第二項 (Article 793, paragraph (2)), art-793/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-2
- art-802/par-1/item-7: 第七百九十三条第三項 → 地方税法 第七百九十三条第三項 (Article 793, paragraph (3)), art-793/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-793/par-3
- art-802/par-1/item-8: 第七百九十七条第二項 → 地方税法 第七百九十七条第二項 (Article 797, paragraph (2)), art-797/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-789#art-797/par-2
- art-803/par-1: 第七百六十七条第二項 → 地方税法 第七百六十七条第二項 (Article 767, paragraph (2)), art-767/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002/text/ch-9/from-art-761#art-767/par-2
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2027-05-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270501_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-111, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-231, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-231, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-050, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-182, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-183, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-184, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-185, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-186, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-187, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-188, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261028T042522-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-006, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27