# 地方税法 / Local Tax Act — 第七百四十七条の十二 (Article 747-12)

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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: 第七百四十七条の十二 (Article 747-12)（機構指定納付受託者の指定の取消し） — address `art-747-12`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-747-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-12
- 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.

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### 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
<sup>caption: machine translation, not official</sup>
<sup>art-747-12 · https://japanlaw.org/en/local-tax-act/art-747-12 · https://japanlaw.org/l/325AC0000000226/art-747-12</sup>

**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。
<sup>art-747-12/par-1 · https://japanlaw.org/en/local-tax-act/art-747-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **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。
  <sup>art-747-12/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-747-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1/item-1</sup>
  where the person no longer falls under the persons specified by Cabinet Order prescribed in Article 747-8, paragraph (1);
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-747-12/par-1/item-2 · 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</sup>
  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;
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-747-12/par-1/item-3 · 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</sup>
  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;
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-747-12/par-1/item-4 · 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</sup>
  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.
  <sup>machine translation, not official</sup>

**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。
<sup>art-747-12/par-2 · https://japanlaw.org/en/local-tax-act/art-747-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-2</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- 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/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-747-10/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-747-11/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-747-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百四十七条の十二第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-2
- 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

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## 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