# 地方税法 / Local Tax Act — 第七百四十七条の十一 (Article 747-11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-747-11. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第七百四十七条の十一 (Article 747-11)（機構指定納付受託者の帳簿保存等の義務） — address `art-747-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-747-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-11 - Every provision below carries its address and both URLs 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. --- ### 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. caption: machine translation, not official art-747-11 · https://japanlaw.org/en/local-tax-act/art-747-11 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-5 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-747-10 · https://japanlaw.org/l/325AC0000000226/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/art-747-8 · https://japanlaw.org/l/325AC0000000226/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/art-747-9 · https://japanlaw.org/l/325AC0000000226/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/art-747-11 · https://japanlaw.org/l/325AC0000000226/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/art-747-10 · https://japanlaw.org/l/325AC0000000226/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/art-747-8 · https://japanlaw.org/l/325AC0000000226/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/art-747-9 · https://japanlaw.org/l/325AC0000000226/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/art-747-11 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-11/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 第七百四十七条の十一第二項（機構指定納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/local-tax-act/art-747-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-11/par-2 - 地方税法 第七百四十七条の十一第三項（機構指定納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/local-tax-act/art-747-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-11/par-3 - 地方税法 第七百四十七条の十一第四項（機構指定納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/local-tax-act/art-747-11/par-4 · https://japanlaw.org/l/325AC0000000226/art-747-11/par-4 - 地方税法 第七百四十七条の十一第五項（機構指定納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/local-tax-act/art-747-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-747-11/par-5 - 地方税法 第七百四十七条の十二第一項第二号（機構指定納付受託者の指定の取消し） — https://japanlaw.org/en/local-tax-act/art-747-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1/item-2 - 地方税法 第七百四十七条の十二第一項第三号（機構指定納付受託者の指定の取消し） — https://japanlaw.org/en/local-tax-act/art-747-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1/item-3 - 地方税法 第七百四十七条の十二第一項第四号（機構指定納付受託者の指定の取消し） — https://japanlaw.org/en/local-tax-act/art-747-12/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1/item-4 - 地方税法 第七百四十七条の十三第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-747-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-13/par-1 - 地方税法 第七百六十二条第一項第二号ロ（３）（用語の意義） — https://japanlaw.org/en/local-tax-act/art-762/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-2/sub-2/sub2-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T214204-180, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, 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