# 地方税法 / Local Tax Act — 第六章 (Chapter 6)
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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: 第六章 (Chapter 6) — address `ch-6`
- Text: the text as amended with effect from 2027-06-18 (On the day Act No. 41 of 2026 (産業技術力強化法の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2027-09-30 — NOT yet in force (revision 20270618_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#ch-6
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-6
- Every provision below carries its address and its place on this text's page on the line under it.
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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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## 第六章 地方税関係手続用電子情報処理組織による地方税関係申告等の特例等 — Chapter VI Special Provisions on Local Tax Filing, etc. by Electronic Data Processing System for Local Tax Procedures, etc.
heading: machine translation, not official
ch-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#ch-6
### 第七百四十七条の二（地方税関係申告等の特例） — Special Provisions on Local Tax Filing, etc.
caption: machine translation, not official
art-747-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2
**第一項** 地方税関係申告等（第七百六十二条第一号イに掲げる通知をいう。次条第一項において同じ。）のうち、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（以下この条から第七百四十七条の五の二までにおいて「地方税関係法令」という。）の規定において書面等（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。次条から第七百四十七条の五までにおいて同じ。）により行うことその他のその方法が規定されているもの（次に掲げるものを除く。次項及び第七百四十七条の十三において「書面等地方税関係申告等」という。）については、当該方法により行う場合又は情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により同項に規定する電子情報処理組織を使用する方法により行う場合を除き、地方税関係法令の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織（同号に規定する地方税関係手続用電子情報処理組織をいう。以下この条から第七百四十七条の五の二までにおいて同じ。）を使用し、かつ、地方税共同機構（以下この章において「機構」という。）を経由する方法により行うことができる。
art-747-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1
With regard to local tax filing, etc. (meaning the notices listed in Article 762, item (i), (a); the same applies in paragraph (1) of the following Article), those for which the method of making them, such as by documents, etc. (meaning paper or other tangible objects on which information recognizable by human perception, such as written documents, papers, writings, characters and figures, is recorded; the same applies in the following Article through Article 747-5), is prescribed in the provisions of this Act or orders, ordinances or rules based on it (hereinafter in this Article through Article 747-5-2 referred to as "local tax laws and regulations") (excluding the following; hereinafter in the following paragraph and Article 747-13 referred to as "local tax filing, etc. in documents, etc."), unless they are made by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to that paragraph, they may be made, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in that item; the same applies hereinafter in this Article through Article 747-5-2) and via the Local Tax Joint Organization (hereinafter in this Chapter referred to as the "Organization").
machine translation, not official
**一** 第五十三条第六十五項の規定による同項の申告
art-747-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1/item-1
A filing under Article 53, paragraph (65) pursuant to the provisions of that paragraph;
machine translation, not official
**二** 第七十二条の三十二第一項の規定による同項の申告
art-747-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1/item-2
A filing under Article 72-32, paragraph (1) pursuant to the provisions of that paragraph.
machine translation, not official
**三** 第七十二条の八十九の二第一項の規定による同項の申告
art-747-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1/item-3
A filing under Article 72-89-2, paragraph (1) pursuant to the provisions of that paragraph;
machine translation, not official
**四** 第三百十七条の六第五項の規定による同項に規定する給与支払報告書記載事項の提供
art-747-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1/item-4
Provision of the particulars of the salary payment report prescribed in Article 317-6, paragraph (5) pursuant to the provisions of that paragraph;
machine translation, not official
**五** 第三百十七条の六第六項の規定による同項に規定する公的年金等支払報告書記載事項の提供
art-747-2/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1/item-5
Provision of the particulars of a public pension payment report prescribed in Article 317-6, paragraph (6) pursuant to the provisions of that paragraph;
machine translation, not official
**六** 第三百二十一条の七の十一第一項に規定する通知
art-747-2/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1/item-6
The notification prescribed in Article 321-7-11, paragraph (1);
machine translation, not official
**七** 第三百二十一条の八第六十二項の規定による同項の申告
art-747-2/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1/item-7
A filing under Article 321-8, paragraph (62) pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 情報通信技術を活用した行政の推進等に関する法律第六条第二項から第四項まで及び第六項の規定は、前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた書面等地方税関係申告等について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二項 当該申請等に関する他の法令 地方税関係法令（地方税法第七百四十七条の二第一項に規定する地方税関係法令をいう。以下この項及び第四項において同じ。）
法令その他の当該申請等 地方税関係法令その他の当該書面等地方税関係申告等（同条第一項に規定する書面等地方税関係申告等をいう。）
第三項 当該申請等を受ける行政機関等 地方税法第七百六十二条第一号の地方税共同機構（第六項において「機構」という。）
当該行政機関等 同号イに規定する地方団体の長
第四項 当該申請等に関する他の法令 地方税関係法令
当該法令 当該地方税関係法令
主務省令 総務省令
第六項 第一項の電子情報処理組織を使用する 地方税法第七百四十七条の二第一項の同法第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する
主務省令 総務省令
前各項 同項及び第二項から第四項まで
前項 地方税法第七百四十七条の二第一項
第五項 第四項
art-747-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-2
The provisions of Article 6, paragraphs (2) through (4) and (6) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to local tax filing, etc. in documents, etc. made by the method of using the electronic data processing system for local tax procedures under the preceding paragraph and passing through the Organization. In this case, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the same table are deemed to be replaced with the words set out in the right-hand column of the same table, respectively.
paragraph (2) other laws and regulations relating to the application, etc. concerned local tax laws and regulations (meaning the local tax laws and regulations prescribed in Article 747-2, paragraph (1) of the Local Tax Act; the same applies hereinafter in this paragraph and paragraph (4))
laws and regulations and other such application, etc. concerned local tax laws and regulations and other such local tax filing, etc. in documents, etc. concerned (meaning local tax filing, etc. in documents, etc. prescribed in Article 747-2, paragraph (1) of the Local Tax Act)
paragraph (3) administrative organ, etc. that receives the application, etc. concerned Local Tax Joint Organization under Article 762, item (i) of the Local Tax Act (referred to as the "Organization" in paragraph (6))
that administrative organ, etc. head of a local government prescribed in Article 762, item (i), (a) of the Local Tax Act
paragraph (4) other laws and regulations relating to the application, etc. concerned local tax laws and regulations
the laws and regulations concerned the local tax laws and regulations concerned
Order of the competent ministry Order of the Ministry of Internal Affairs and Communications
paragraph (6) uses the electronic data processing system under paragraph (1) uses the electronic data processing system for local tax procedures under Article 747-2, paragraph (1) of the Local Tax Act, as prescribed in Article 762, item (i) of that Act, and passes through the Organization
Order of the competent ministry Order of the Ministry of Internal Affairs and Communications
the preceding paragraphs Article 747-2, paragraph (1) of the Local Tax Act and paragraphs (2) through (4)
the preceding paragraph Article 747-2, paragraph (1) of the Local Tax Act
paragraph (5) paragraph (4)
machine translation, not official
### 第七百四十七条の三
art-747-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3
**第一項** 地方税関係申告等のうち、地方税関係法令の規定において書面等により行うことその他のその方法が規定されているもの以外のもの（次項及び第七百四十七条の十三において「書面等以外地方税関係申告等」という。）については、地方税関係法令の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。
art-747-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3/par-1
Local tax filing, etc. other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations (referred to as "local tax filing, etc. other than one in documents, etc." in the following paragraph and Article 747-13) may be made, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.
machine translation, not official
**第二項** 前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた書面等以外地方税関係申告等は、第七百六十二条第一号の機構の使用に係る電子計算機（入出力装置を含む。第七百四十七条の五第二項において同じ。）に備えられたファイルへの記録がされた時に同号イに規定する地方団体の長に到達したものとみなす。
art-747-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3/par-2
Local tax filing, etc. other than one in documents, etc. made by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph is deemed to have reached the head of a local government prescribed in Article 762, item (i), (a) when the record is made in a file kept on the computer (including input-output devices; the same applies in Article 747-5, paragraph (2)) used by the Organization under Article 762, item (i).
machine translation, not official
### 第七百四十七条の四（他の行政機関の長に対して行う地方税関係通知等の特例） — Special Provisions on Local Tax Notices, etc. Made to the Head of Another Administrative Organ
caption: machine translation, not official
art-747-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4
**第一項** 他の行政機関の長（第七百六十二条第一号に規定する行政機関の長をいう。以下この項、次条第一項及び第七百四十七条の五の二第一項において同じ。）に対して行う地方税関係通知（同号ロに掲げる通知をいう。次条第一項及び第七百四十七条の五の二第一項において同じ。）及び国税関係通知（国税（国税通則法第二条第一号に規定する国税をいう。）に関する法律又はこれに基づく命令若しくは規則（以下この項及び次条第一項において「国税関係法令」という。）の規定に基づき行政機関の長が行う第七百六十二条第一号ロに規定する通知をいう。次条第一項において同じ。）のうち、地方税関係法令又は国税関係法令の規定において書面等により行うことその他のその方法が規定されているもので総務省令で定めるもの（次項及び第七百四十七条の十三において「特定書面等行政機関宛通知」という。）については、当該方法により行う場合又は情報通信技術を活用した行政の推進等に関する法律第七条第一項の規定により同法第六条第一項に規定する電子情報処理組織を使用する方法により行う場合を除き、地方税関係法令及び国税関係法令の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。
art-747-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4/par-1
Of the local tax notices (meaning the notices listed in Article 762, item (i), (b); the same applies in paragraph (1) of the following Article and Article 747-5-2, paragraph (1)) and national tax notices (meaning the notices prescribed in Article 762, item (i), (b) that the head of an administrative organ gives pursuant to the provisions of laws, or orders or rules based on them, concerning national taxes (meaning the national taxes prescribed in Article 2, item (i) of the Act on General Rules for National Taxes) (hereinafter in this paragraph and paragraph (1) of the following Article referred to as "laws and regulations on national taxes"); the same applies in paragraph (1) of the following Article) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); hereinafter the same applies in this paragraph, paragraph (1) of the following Article and Article 747-5-2, paragraph (1)), those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations or laws and regulations on national taxes and which are specified by Order of the Ministry of Internal Affairs and Communications (referred to as "specified notice to an administrative organ in writing, etc." in the following paragraph and Article 747-13) may, except where they are given by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to the provisions of Article 7, paragraph (1) of that Act, be given, notwithstanding the provisions of local tax laws and regulations and laws and regulations on national taxes, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.
machine translation, not official
**第二項** 情報通信技術を活用した行政の推進等に関する法律第七条第二項から第五項までの規定は、前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた特定書面等行政機関宛通知について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二項 当該処分通知等に関する他の法令 地方税関係法令（地方税法第七百四十七条の二第一項に規定する地方税関係法令をいう。以下この項及び第四項において同じ。）又は国税関係法令（同法第七百四十七条の四第一項に規定する国税関係法令をいう。以下この項及び第四項において同じ。）
法令その他の当該処分通知等 地方税関係法令及び国税関係法令その他の当該特定書面等行政機関宛通知（同条第一項に規定する特定書面等行政機関宛通知をいう。）
第三項 、当該 、地方税法第七百六十二条第一号の
第四項 当該処分通知等に関する他の法令 地方税関係法令又は国税関係法令
当該法令 当該地方税関係法令及び国税関係法令
主務省令 総務省令
第五項 第一項の電子情報処理組織を使用する 地方税法第七百四十七条の四第一項の同法第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構を経由する
主務省令 総務省令
前各項 同項及び前三項
前項 地方税法第七百四十七条の四第一項
art-747-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4/par-2
The provisions of Article 7, paragraphs (2) through (5) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to specified notice to an administrative organ in writing, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph. In this case, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the same table are deemed to be replaced with the words set out in the right-hand column of the same table, respectively.
paragraph (2) other laws and regulations relating to the notice of disposition, etc. concerned local tax laws and regulations (meaning the local tax laws and regulations prescribed in Article 747-2, paragraph (1) of the Local Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) or laws and regulations on national taxes (meaning the laws and regulations on national taxes prescribed in Article 747-4, paragraph (1) of that Act; the same applies hereinafter in this paragraph and paragraph (4))
laws and regulations and other such notice of disposition, etc. concerned local tax laws and regulations and laws and regulations on national taxes, and other such specified notice to an administrative organ in writing, etc. concerned (meaning the specified notice to an administrative organ in writing, etc. prescribed in paragraph (1) of that Article)
paragraph (3) the computer used by the person receiving the notice of disposition, etc. concerned the computer, as referred to in Article 762, item (i) of the Local Tax Act, used by the person receiving the notice of disposition, etc.
paragraph (4) other laws and regulations relating to the notice of disposition, etc. concerned local tax laws and regulations or laws and regulations on national taxes
the laws and regulations concerned the local tax laws and regulations and laws and regulations on national taxes concerned
Order of the competent ministry Order of the Ministry of Internal Affairs and Communications
paragraph (5) uses the electronic data processing system under paragraph (1) uses the electronic data processing system for local tax procedures under Article 747-4, paragraph (1) of the Local Tax Act, as prescribed in Article 762, item (i) of that Act, and passes through the Local Tax Joint Organization
Order of the competent ministry Order of the Ministry of Internal Affairs and Communications
the preceding paragraphs Article 747-4, paragraph (1) of the Local Tax Act and the preceding three paragraphs
the preceding paragraph Article 747-4, paragraph (1) of the Local Tax Act
machine translation, not official
### 第七百四十七条の五
art-747-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5
**第一項** 他の行政機関の長に対して行う地方税関係通知及び国税関係通知のうち地方税関係法令又は国税関係法令の規定において書面等により行うことその他のその方法が規定されているもの以外のもので総務省令で定めるもの並びに税理士法第五十六条の規定に基づき行政機関の長が他の行政機関の長に対して行う第七百六十二条第一号ロに規定する通知（次項及び第七百四十七条の十三において「特定書面等以外行政機関宛通知」という。）については、地方税関係法令、国税関係法令及び同法第五十六条の規定にかかわらず、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行うことができる。
art-747-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5/par-1
Of the local tax notices and national tax notices given to the head of another administrative organ, those, other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations or laws and regulations on national taxes, that are specified by Order of the Ministry of Internal Affairs and Communications, and the notices prescribed in Article 762, item (i), (b) that the head of an administrative organ gives to the head of another administrative organ pursuant to Article 56 of the Certified Public Tax Accountant Act (referred to as "specified notice to an administrative organ other than in writing, etc." in the following paragraph and Article 747-13) may be given, notwithstanding the provisions of local tax laws and regulations, laws and regulations on national taxes and Article 56 of that Act, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.
machine translation, not official
**第二項** 前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた特定書面等以外行政機関宛通知は、第七百六十二条第一号の当該特定書面等以外行政機関宛通知を受ける者の使用に係る電子計算機に備えられたファイルへの記録がされた時に当該特定書面等以外行政機関宛通知を受ける者に到達したものとみなす。
art-747-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5/par-2
A specified notice to an administrative organ other than in writing, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph is deemed to have reached the person receiving that specified notice to an administrative organ other than in writing, etc. when the record is made in a file kept on the computer used by that person, as referred to in Article 762, item (i).
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### 第七百四十七条の五の二（既通知内容等の機構を経由する方法による提供） — Provision of Contents Already Notified, etc. via the Organization
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art-747-5-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2
**第一項** 地方団体の長は、他の行政機関の長以外の者に対して行う地方税関係通知（次に掲げるものを除き、当該地方税関係通知に附属する通知を含む。）のうち総務省令で定めるもの（以下この項及び次項において「特定納税者等宛通知」という。）を受けた者が、当該特定納税者等宛通知により当該者に通知した事項（総務省令で定める事項を除く。以下この項及び第三項並びに第七百四十七条の十三において「既通知内容」という。）及び当該特定納税者等宛通知と同種の特定納税者等宛通知により将来において当該者に通知する事項（総務省令で定める事項を除く。）について、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により提供を受けることを希望する旨の申出をした場合には、当該既通知内容を、総務省令で定めるところにより、当該方法により当該者に提供することができる。
art-747-5-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1
Where a person who has received a specified notice to taxpayers, etc. (meaning, among local tax notices made to a person other than the head of another administrative organ (including notices attached to that local tax notice, but excluding the following), those specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this paragraph and the following paragraph) has applied to the head of a local government for provision, by the method of using the electronic data processing system for local tax procedures and via the Organization, of the matters notified to that person by that specified notice to taxpayers, etc. (excluding matters specified by Order of the Ministry of Internal Affairs and Communications; hereinafter in this paragraph, paragraph (3) and Article 747-13 referred to as "contents already notified") and of the matters to be notified to that person in the future by a specified notice to taxpayers, etc. of the same kind as that specified notice to taxpayers, etc. (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), the head of a local government may provide those contents already notified to that person by that method, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**一** 第三百二十一条の四第一項後段の規定による同項後段に規定する通知事項の通知
art-747-5-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1/item-1
notification of the matters to be notified prescribed in the latter part of Article 321-4, paragraph (1) pursuant to the latter part of that paragraph;
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**二** 第三百二十一条の四第七項又は第八項の規定による同条第一項後段に規定する通知事項の提供
art-747-5-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1/item-2
provision, pursuant to Article 321-4, paragraph (7) or (8), of the matters to be notified prescribed in the latter part of paragraph (1) of that Article;
machine translation, not official
**三** この項の規定による既通知内容の提供及び次項の規定による同項に規定する通知内容の提供
art-747-5-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1/item-3
provision of contents already notified pursuant to the provisions of this paragraph and provision of notified content prescribed in the following paragraph pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 地方団体の長は、前項の申出をした者に対して、当該申出に係る特定納税者等宛通知と同種の特定納税者等宛通知（以下この項において「同種通知」という。）を行う場合には、当該者から当該申出を取り下げる旨の申出があつた場合を除き、当該同種通知を行う際に、当該同種通知により当該者に通知する事項（総務省令で定める事項を除く。次項及び第七百四十七条の十三において「通知内容」という。）を、前項に規定する方法により当該者に提供することができる。
art-747-5-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-2
Where the head of a local government makes to a person who made the application under the preceding paragraph a specified notice to taxpayers, etc. of the same kind as the specified notice to taxpayers, etc. pertaining to that application (hereinafter in this paragraph referred to as a "notice of the same kind"), except where that person has applied to withdraw that application, the head of a local government may, when making that notice of the same kind, provide to that person, by the method prescribed in the preceding paragraph, the matters to be notified to that person by that notice of the same kind (excluding matters specified by Order of the Ministry of Internal Affairs and Communications; hereinafter in the following paragraph and Article 747-13 referred to as "notified content").
machine translation, not official
**第三項** 第一項の規定による既通知内容の提供及び前項の規定による通知内容の提供は、納付又は納入の告知その他の地方税関係法令の規定による処分の効力を生じさせるものではない。
art-747-5-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-3
The provision of contents already notified pursuant to the provisions of paragraph (1) and the provision of notified content pursuant to the provisions of the preceding paragraph do not give rise to the effect of a disposition under the provisions of local tax laws and regulations, such as a notification of payment or remittance.
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### 第七百四十七条の六（特定徴収金の収納の特例） — Special Provisions on Receipt of Specified Collections
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art-747-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6
**第一項** 地方団体は、特定徴収金の収納の事務については、政令で定めるところにより、機構に行わせるものとする。
art-747-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-1
A local government is to have the Organization perform the affairs of receiving specified collections, as provided by Cabinet Order.
machine translation, not official
**第二項** 前項の「特定徴収金」とは、地方税に係る地方団体の徴収金のうち、納税義務者又は特別徴収義務者が総務省令で定める方法により納付し、又は納入するものをいう。
art-747-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-2
The term "specified collections" in the preceding paragraph means, among the local government levies relating to local tax, those that a person liable for tax or a special collection agent pays or remits by a method specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 機構は、第一項の規定により行う前項に規定する特定徴収金（以下この章において「特定徴収金」という。）の収納の事務の一部を、政令で定めるところにより、特定金融機関等（第二十条の十一の二に規定する金融機関等のうち、特定徴収金の収納の事務を適切かつ確実に遂行することができるものとして総務省令で定める基準に適合するものをいう。）に委託することができる。
art-747-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-3
The Organization may entrust part of the affairs of receiving the specified collections prescribed in the preceding paragraph (hereinafter in this Chapter referred to as "specified collections") that it performs pursuant to the provisions of paragraph (1) to a specified financial institution, etc. (meaning, among the financial institutions, etc. prescribed in Article 20-11-2, those that conform to the standards specified by Order of the Ministry of Internal Affairs and Communications as ones able to perform the affairs of receiving specified collections appropriately and reliably), as provided by Cabinet Order.
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### 第七百四十七条の七（機構指定納付受託者に対する納付又は納入の委託） — Entrustment of Payment or Remittance to Payment Agent Designated by the Organization
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art-747-7 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-7
**第一項** 特定徴収金を納付し、又は納入しようとする者は、電子情報処理組織を使用して行う機構指定納付受託者（次条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。）に対する通知で総務省令で定めるものに基づき納付し、又は納入しようとするときは、機構指定納付受託者に納付又は納入を委託することができる。
art-747-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-7/par-1
A person who intends to pay or remit specified collections may, when intending to pay or remit them on the basis of a notice specified by Order of the Ministry of Internal Affairs and Communications that is given by use of an electronic data processing system to a payment agent designated by the Organization (meaning a payment agent designated by the Organization prescribed in paragraph (1) of the following Article; the same applies hereinafter in this Article), entrust the payment or remittance to the payment agent designated by the Organization.
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### 第七百四十七条の八（機構指定納付受託者） — Payment Agent Designated by the Organization
caption: machine translation, not official
art-747-8 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8
**第一項** 特定徴収金の納付又は納入に関する事務（以下この章において「納付等事務」という。）を適切かつ確実に遂行することができる者として政令で定める者のうち機構が総務省令で定めるところにより指定するもの（以下この章において「機構指定納付受託者」という。）は、総務省令で定めるところにより、特定徴収金を納付し、又は納入しようとする者の委託を受けて、納付等事務を行うことができる。
art-747-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-1
A person specified by Cabinet Order as a person able to appropriately and reliably perform affairs concerning the payment or remittance of specified collections (hereinafter in this Chapter referred to as "payment affairs") who is designated by the Organization as provided by Order of the Ministry of Internal Affairs and Communications (hereinafter in this Chapter referred to as a "payment agent designated by the Organization") may, as provided by Order of the Ministry of Internal Affairs and Communications, perform payment affairs upon entrustment by a person who intends to pay or remit specified collections.
machine translation, not official
**第二項** 機構は、前項の規定による指定をしたときは、機構指定納付受託者の名称、住所又は事務所の所在地その他総務省令で定める事項を総務大臣及び各地方団体に通知するとともに、遅滞なく、これを公表しなければならない。
art-747-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-2
When the Organization has made a designation under the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government of the name, address or location of the office, and other matters specified by Order of the Ministry of Internal Affairs and Communications, of the payment agent designated by the Organization, and must make them public without delay.
machine translation, not official
**第三項** 機構指定納付受託者は、その名称、住所又は事務所の所在地を変更しようとするときは、総務省令で定めるところにより、あらかじめ、その旨を機構に届け出なければならない。
art-747-8/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-3
When a payment agent designated by the Organization intends to change its name, address or location of its office, it must notify the Organization to that effect in advance, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第四項** 機構は、前項の規定による届出があつたときは、当該届出に係る事項を総務大臣及び各地方団体に通知するとともに、遅滞なく、これを公表しなければならない。
art-747-8/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-4
When the Organization has received a notification under the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government of the matters relating to that notification, and must make them public without delay.
machine translation, not official
**第五項** 地方団体は、第一項の規定による指定に関し必要があると認めるときは、機構に対し意見を述べることができる。
art-747-8/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-5
A local government may state its opinion to the Organization when it finds it necessary in connection with the designation under the provisions of paragraph (1).
machine translation, not official
**第六項** 地方団体が前項の規定により意見を述べたときは、機構は、当該意見を尊重して必要な措置をとるようにしなければならない。
art-747-8/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-6
When a local government has stated its opinion pursuant to the provisions of the preceding paragraph, the Organization must respect that opinion and take necessary measures.
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### 第七百四十七条の九（納付等事務の委託） — Entrustment of Payment Affairs
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art-747-9 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-9
**第一項** 第七百四十七条の七の規定により特定徴収金を納付し、又は納入しようとする者の委託を受けた機構指定納付受託者は、当該委託を受けた納付等事務の一部を、納付等事務を適切かつ確実に遂行することができる者として政令で定める者に委託することができる。
art-747-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-9/par-1
A payment agent designated by the Organization that has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7 may entrust part of the payment affairs so entrusted to a person specified by Cabinet Order as a person able to appropriately and reliably perform payment affairs.
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### 第七百四十七条の十（機構指定納付受託者の納付又は納入） — Payment or Remittance by Payment Agent Designated by the Organization
caption: machine translation, not official
art-747-10 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10
**第一項** 機構指定納付受託者は、第七百四十七条の七の規定により特定徴収金を納付し、又は納入しようとする者の委託を受けたときは、機構が指定する日までに当該委託を受けた特定徴収金を機構に納付し、又は納入しなければならない。
art-747-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10/par-1
When a payment agent designated by the Organization has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7, it must pay or remit the specified collections so entrusted to the Organization by the date designated by the Organization.
machine translation, not official
**第二項** 機構指定納付受託者は、第七百四十七条の七の規定により特定徴収金を納付し、又は納入しようとする者の委託を受けたときは、遅滞なく、総務省令で定めるところにより、その旨及び当該委託を受けた年月日を機構に報告しなければならない。
art-747-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10/par-2
When a payment agent designated by the Organization has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7, it must report that fact and the date of the entrustment to the Organization without delay, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 機構は、前項の規定による報告を受けたときは、速やかに、総務省令で定めるところにより、当該報告に係る事項を当該報告に係る特定徴収金を納付し、又は納入すべき地方団体に通知しなければならない。
art-747-10/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10/par-3
When the Organization has received a report under the preceding paragraph, it must promptly notify the local government that is to receive the payment or remittance of the specified collections relating to the report of the matters relating to the report, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第四項** 第一項の場合において、当該機構指定納付受託者が同項の指定する日までに当該特定徴収金を機構に納付し、又は納入したときは、当該委託を受けた日に当該特定徴収金の納付又は納入がされたものとみなす。
art-747-10/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10/par-4
In the case referred to in paragraph (1), if the payment agent designated by the Organization has paid or remitted the specified collections to the Organization by the date designated under that paragraph, the specified collections are deemed to have been paid or remitted on the date of the entrustment.
machine translation, not official
### 第七百四十七条の十一（機構指定納付受託者の帳簿保存等の義務） — Obligation of Payment Agents Designated by the Organization to Keep Books, etc.
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art-747-11 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11
**第一項** 機構指定納付受託者は、総務省令で定めるところにより、帳簿を備え付け、これに納付等事務に関する事項を記載し、及びこれを保存しなければならない。
art-747-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-1
A payment agent designated by the Organization must, as provided by Order of the Ministry of Internal Affairs and Communications, keep books, enter in them matters relating to payment affairs, and retain them.
machine translation, not official
**第二項** 機構は、前三条及びこの条の規定を施行するため必要があると認めるときは、その必要な限度で、総務省令で定めるところにより、機構指定納付受託者に対し、報告をさせることができる。
art-747-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-2
When the Organization finds it necessary for enforcing the provisions of the preceding three Articles and this Article, it may, to the extent necessary and as provided by Order of the Ministry of Internal Affairs and Communications, have a payment agent designated by the Organization make a report.
machine translation, not official
**第三項** 機構は、前三条及びこの条の規定を施行するため必要があると認めるときは、その必要な限度で、その職員に、機構指定納付受託者の事務所に立ち入り、機構指定納付受託者の帳簿書類（その作成又は保存に代えて電磁的記録（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。以下この項において同じ。）の作成又は保存がされている場合における当該電磁的記録を含む。）その他必要な物件を検査させ、又は関係者に質問させることができる。
art-747-11/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-3
When the Organization finds it necessary for enforcing the provisions of the preceding three Articles and this Article, it may, to the extent necessary, have its officials enter the offices of a payment agent designated by the Organization and inspect the books and documents of the payment agent designated by the Organization (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer; the same applies hereinafter in this paragraph) have been made or kept in lieu of making or keeping them, those electronic or magnetic records) and other necessary articles, or question the persons concerned.
machine translation, not official
**第四項** 前項の規定により立入検査を行う職員は、その身分を示す証明書を携帯し、かつ、関係者の請求があるときは、これを提示しなければならない。
art-747-11/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-4
An official who conducts an on-site inspection under the preceding paragraph must carry a certificate showing the official's status, and must present it if requested by a relevant person.
machine translation, not official
**第五項** 第三項に規定する権限は、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-747-11/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-5
The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation.
machine translation, not official
### 第七百四十七条の十二（機構指定納付受託者の指定の取消し） — Rescission of Designation of a Payment Agent Designated by the Organization
caption: machine translation, not official
art-747-12 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12
**第一項** 機構は、機構指定納付受託者が次の各号のいずれかに該当するときは、総務省令で定めるところにより、第七百四十七条の八第一項の規定による指定を取り消すことができる。
art-747-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12/par-1
The Organization may, as provided by Order of the Ministry of Internal Affairs and Communications, rescind the designation under the provisions of Article 747-8, paragraph (1) if a payment agent designated by the Organization falls under any of the following items:
machine translation, not official
**一** 第七百四十七条の八第一項に規定する政令で定める者に該当しなくなつたとき。
art-747-12/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12/par-1/item-1
where the person no longer falls under the persons specified by Cabinet Order prescribed in Article 747-8, paragraph (1);
machine translation, not official
**二** 第七百四十七条の十第二項又は前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-747-12/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12/par-1/item-2
where the person has failed to make a report under the provisions of Article 747-10, paragraph (2) or paragraph (2) of the preceding Article, or has made a false report;
machine translation, not official
**三** 前条第一項の規定に違反して、帳簿を備え付けず、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-747-12/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12/par-1/item-3
where, in violation of the provisions of paragraph (1) of the preceding Article, the person has failed to keep books, has failed to make entries in the books or has made false entries in them, or has failed to retain the books;
machine translation, not official
**四** 前条第三項の規定による立入り若しくは検査を拒み、妨げ、若しくは忌避し、又は同項の規定による質問に対して陳述をせず、若しくは虚偽の陳述をしたとき。
art-747-12/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12/par-1/item-4
where the person has refused, obstructed or evaded an entry or inspection under the provisions of paragraph (3) of the preceding Article, or has failed to make a statement or has made a false statement in response to a question under the provisions of that paragraph.
machine translation, not official
**第二項** 機構は、前項の規定により指定を取り消したときは、その旨を総務大臣及び各地方団体に通知するとともに、遅滞なく、これを公表しなければならない。
art-747-12/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12/par-2
When the Organization has rescinded a designation pursuant to the provisions of the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government to that effect, and must make it public without delay.
machine translation, not official
### 第七百四十七条の十三（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-747-13 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-13
**第一項** 第七百四十七条の二から前条までに定めるもののほか、第七百四十七条の二第一項の規定により行われる書面等地方税関係申告等及び第七百四十七条の三第一項の規定により行われる書面等以外地方税関係申告等並びに第七百四十七条の四第一項の規定により行われる特定書面等行政機関宛通知、第七百四十七条の五第一項の規定により行われる特定書面等以外行政機関宛通知並びに第七百四十七条の五の二第一項の規定により行われる既通知内容の提供及び同条第二項の規定により行われる通知内容の提供並びに第七百四十七条の六から前条までの規定により行われる特定徴収金の収納に関し必要な事項は、政令で定める。
art-747-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-13/par-1
In addition to what is provided for in Article 747-2 through the preceding Article, matters necessary for local tax filing, etc. in documents, etc. made pursuant to the provisions of Article 747-2, paragraph (1), local tax filing, etc. other than one in documents, etc. made pursuant to the provisions of Article 747-3, paragraph (1), specified notice to an administrative organ in writing, etc. made pursuant to the provisions of Article 747-4, paragraph (1), specified notice to an administrative organ other than in writing, etc. made pursuant to the provisions of Article 747-5, paragraph (1), provision of contents already notified made pursuant to the provisions of Article 747-5-2, paragraph (1) and provision of notified content made pursuant to the provisions of paragraph (2) of that Article, and receipt of specified collections made pursuant to the provisions of Articles 747-6 through the preceding Article, are specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-747-2/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/20270618_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-747-2/par-1: 次条第一項 → 地方税法 第七百四十七条の三第一項 (Article 747-3, paragraph (1)), art-747-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3/par-1
- art-747-2/par-1: この条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2
- art-747-2/par-1: 第七百四十七条の五の二 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2
- art-747-2/par-1: 次条から第七百四十七条の五まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3
- art-747-2/par-1: 次条から第七百四十七条の五まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4
- art-747-2/par-1: 次条から第七百四十七条の五まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5
- art-747-2/par-1: 次項 → 地方税法 第七百四十七条の二第二項 (Article 747-2, paragraph (2)), art-747-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-2
- art-747-2/par-1: 第七百四十七条の十三 → 地方税法 第七百四十七条の十三 (Article 747-13), art-747-13 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-13
- art-747-2/par-1: 情報通信技術を活用した行政の推進等に関する法律第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-747-2/par-1/item-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/20270618_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-747-2/par-1/item-2: 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/20270618_508AC0000000002/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-747-2/par-1/item-3: 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/20270618_508AC0000000002/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-747-2/par-1/item-4: 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/20270618_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5
- art-747-2/par-1/item-5: 第三百十七条の六第六項 → 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/20270618_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6
- art-747-2/par-1/item-6: 第三百二十一条の七の十一第一項 → 地方税法 第三百二十一条の七の十一第一項 (Article 321-7-11, paragraph (1)), art-321-7-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-11/par-1
- art-747-2/par-1/item-7: 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/20270618_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-747-2/par-2: 情報通信技術を活用した行政の推進等に関する法律第六条第二項 → e-Gov law 414AC0000000151, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-747-2/par-2: 第四項 → e-Gov law 414AC0000000151, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- art-747-2/par-2: 第六項 → e-Gov law 414AC0000000151, 第六条第六項 (Article 6, paragraph (6)), art-6/par-6 — not held in this collection
- art-747-2/par-2: 前項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1
- art-747-2/par-2: 同条 → e-Gov law 414AC0000000151, 第六条 (Article 6), art-6 — not held in this collection
- art-747-2/par-2: 地方税法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/20270618_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-747-3/par-1: 次項 → 地方税法 第七百四十七条の三第二項 (Article 747-3, paragraph (2)), art-747-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3/par-2
- art-747-3/par-1: 第七百四十七条の十三 → 地方税法 第七百四十七条の十三 (Article 747-13), art-747-13 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-13
- art-747-3/par-2: 前項 → 地方税法 第七百四十七条の三第一項 (Article 747-3, paragraph (1)), art-747-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3/par-1
- art-747-3/par-2: 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/20270618_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-747-3/par-2: 第七百四十七条の五第二項 → 地方税法 第七百四十七条の五第二項 (Article 747-5, paragraph (2)), art-747-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5/par-2
- art-747-4/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/20270618_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-747-4/par-1: この項 → 地方税法 第七百四十七条の四第一項 (Article 747-4, paragraph (1)), art-747-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4/par-1
- art-747-4/par-1: 次条第一項 → 地方税法 第七百四十七条の五第一項 (Article 747-5, paragraph (1)), art-747-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5/par-1
- art-747-4/par-1: 第七百四十七条の五の二第一項 → 地方税法 第七百四十七条の五の二第一項 (Article 747-5-2, paragraph (1)), art-747-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1
- art-747-4/par-1: 国税通則法第二条第一号 → 国税通則法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-1
- art-747-4/par-1: 次項 → 地方税法 第七百四十七条の四第二項 (Article 747-4, paragraph (2)), art-747-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4/par-2
- art-747-4/par-1: 第七百四十七条の十三 → 地方税法 第七百四十七条の十三 (Article 747-13), art-747-13 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-13
- art-747-4/par-1: 情報通信技術を活用した行政の推進等に関する法律第七条第一項 → e-Gov law 414AC0000000151, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-747-4/par-1: 同法第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-747-4/par-2: 情報通信技術を活用した行政の推進等に関する法律第七条第二項 → e-Gov law 414AC0000000151, 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — not held in this collection
- art-747-4/par-2: 第五項 → e-Gov law 414AC0000000151, 第七条第五項 (Article 7, paragraph (5)), art-7/par-5 — not held in this collection
- art-747-4/par-2: 前項 → 地方税法 第七百四十七条の四第一項 (Article 747-4, paragraph (1)), art-747-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4/par-1
- art-747-4/par-2: 同条 → e-Gov law 414AC0000000151, 第七条 (Article 7), art-7 — not held in this collection
- art-747-4/par-2: 地方税法第七百四十七条の二第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1
- art-747-4/par-2: 地方税法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/20270618_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-747-5/par-1: 税理士法第五十六条 → e-Gov law 326AC1000000237, 第五十六条 (Article 56), art-56 — not held in this collection
- art-747-5/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/20270618_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-747-5/par-1: 次項 → 地方税法 第七百四十七条の五第二項 (Article 747-5, paragraph (2)), art-747-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5/par-2
- art-747-5/par-1: 第七百四十七条の十三 → 地方税法 第七百四十七条の十三 (Article 747-13), art-747-13 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-13
- art-747-5/par-2: 前項 → 地方税法 第七百四十七条の五第一項 (Article 747-5, paragraph (1)), art-747-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5/par-1
- art-747-5/par-2: 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/20270618_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-747-5-2/par-1: この項 → 地方税法 第七百四十七条の五の二第一項 (Article 747-5-2, paragraph (1)), art-747-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1
- art-747-5-2/par-1: 次項 → 地方税法 第七百四十七条の五の二第二項 (Article 747-5-2, paragraph (2)), art-747-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-2
- art-747-5-2/par-1: 第三項 → 地方税法 第七百四十七条の五の二第三項 (Article 747-5-2, paragraph (3)), art-747-5-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-3
- art-747-5-2/par-1: 第七百四十七条の十三 → 地方税法 第七百四十七条の十三 (Article 747-13), art-747-13 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-13
- art-747-5-2/par-1/item-1: 第三百二十一条の四第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-747-5-2/par-1/item-2: 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/20270618_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-7
- art-747-5-2/par-1/item-2: 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/20270618_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
- art-747-5-2/par-1/item-2: 同条第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-747-5-2/par-1/item-3: この項 → 地方税法 第七百四十七条の五の二第一項 (Article 747-5-2, paragraph (1)), art-747-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1
- art-747-5-2/par-1/item-3: 次項 → 地方税法 第七百四十七条の五の二第二項 (Article 747-5-2, paragraph (2)), art-747-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-2
- art-747-5-2/par-2: 前項 → 地方税法 第七百四十七条の五の二第一項 (Article 747-5-2, paragraph (1)), art-747-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1
- art-747-5-2/par-2: この項 → 地方税法 第七百四十七条の五の二第二項 (Article 747-5-2, paragraph (2)), art-747-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-2
- art-747-5-2/par-2: 次項 → 地方税法 第七百四十七条の五の二第三項 (Article 747-5-2, paragraph (3)), art-747-5-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-3
- art-747-5-2/par-2: 第七百四十七条の十三 → 地方税法 第七百四十七条の十三 (Article 747-13), art-747-13 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-13
- art-747-5-2/par-3: 第一項 → 地方税法 第七百四十七条の五の二第一項 (Article 747-5-2, paragraph (1)), art-747-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1
- art-747-5-2/par-3: 前項 → 地方税法 第七百四十七条の五の二第二項 (Article 747-5-2, paragraph (2)), art-747-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-2
- art-747-6/par-2: 前項 → 地方税法 第七百四十七条の六第一項 (Article 747-6, paragraph (1)), art-747-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-1
- art-747-6/par-3: 第一項 → 地方税法 第七百四十七条の六第一項 (Article 747-6, paragraph (1)), art-747-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-1
- art-747-6/par-3: 前項 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6/par-2
- art-747-6/par-3: 第二十条の十一の二 → 地方税法 第二十条の十一の二 (Article 20-11-2), art-20-11-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-14/from-art-20-9-5#art-20-11-2
- art-747-7/par-1: 次条第一項 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-1
- art-747-7/par-1: この条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-7
- art-747-8/par-2: 前項 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-1
- art-747-8/par-4: 前項 → 地方税法 第七百四十七条の八第三項 (Article 747-8, paragraph (3)), art-747-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-3
- art-747-8/par-5: 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-1
- art-747-8/par-6: 前項 → 地方税法 第七百四十七条の八第五項 (Article 747-8, paragraph (5)), art-747-8/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-5
- art-747-9/par-1: 第七百四十七条の七 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-7
- art-747-10/par-1: 第七百四十七条の七 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-7
- art-747-10/par-2: 第七百四十七条の七 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-7
- art-747-10/par-3: 前項 → 地方税法 第七百四十七条の十第二項 (Article 747-10, paragraph (2)), art-747-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10/par-2
- art-747-10/par-4: 第一項 → 地方税法 第七百四十七条の十第一項 (Article 747-10, paragraph (1)), art-747-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10/par-1
- art-747-11/par-2: 前三条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10
- art-747-11/par-2: 前三条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8
- art-747-11/par-2: 前三条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-9
- art-747-11/par-2: この条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11
- art-747-11/par-3: 前三条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10
- art-747-11/par-3: 前三条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8
- art-747-11/par-3: 前三条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-9
- art-747-11/par-3: この条 → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11
- art-747-11/par-3: この項 → 地方税法 第七百四十七条の十一第三項 (Article 747-11, paragraph (3)), art-747-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-3
- art-747-11/par-4: 前項 → 地方税法 第七百四十七条の十一第三項 (Article 747-11, paragraph (3)), art-747-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-3
- art-747-11/par-5: 第三項 → 地方税法 第七百四十七条の十一第三項 (Article 747-11, paragraph (3)), art-747-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-3
- art-747-12/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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-1
- art-747-12/par-1/item-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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8/par-1
- art-747-12/par-1/item-2: 第七百四十七条の十第二項 → 地方税法 第七百四十七条の十第二項 (Article 747-10, paragraph (2)), art-747-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10/par-2
- art-747-12/par-1/item-2: 前条第二項 → 地方税法 第七百四十七条の十一第二項 (Article 747-11, paragraph (2)), art-747-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-2
- art-747-12/par-1/item-3: 前条第一項 → 地方税法 第七百四十七条の十一第一項 (Article 747-11, paragraph (1)), art-747-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-1
- art-747-12/par-1/item-4: 前条第三項 → 地方税法 第七百四十七条の十一第三項 (Article 747-11, paragraph (3)), art-747-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11/par-3
- art-747-12/par-2: 前項 → 地方税法 第七百四十七条の十二第一項 (Article 747-12, paragraph (1)), art-747-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12/par-1
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-10
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-11
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-12
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-6
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-7
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-8
- art-747-13/par-1: 第七百四十七条の二から前条まで → 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/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-9
- art-747-13/par-1: 第七百四十七条の二第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1
- art-747-13/par-1: 第七百四十七条の三第一項 → 地方税法 第七百四十七条の三第一項 (Article 747-3, paragraph (1)), art-747-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-3/par-1
- art-747-13/par-1: 第七百四十七条の四第一項 → 地方税法 第七百四十七条の四第一項 (Article 747-4, paragraph (1)), art-747-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-4/par-1
- art-747-13/par-1: 第七百四十七条の五第一項 → 地方税法 第七百四十七条の五第一項 (Article 747-5, paragraph (1)), art-747-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-2#art-747-5/par-1
- art-747-13/par-1: 第七百四十七条の五の二第一項 → 地方税法 第七百四十七条の五の二第一項 (Article 747-5-2, paragraph (1)), art-747-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/par-1
- art-747-13/par-1: 同条第二項 → 地方税法 第七百四十七条の五の二第二項 (Article 747-5-2, paragraph (2)), art-747-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-6/from-art-747-5-2#art-747-5-2/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 a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_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-20261027T202151-226, 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-20261027T202151-226, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-180, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, 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