# 地方税法 / Local Tax Act — 第七百四十七条の四 (Article 747-4)
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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: 第七百四十七条の四 (Article 747-4)（地方税関係通知の特例） — address `art-747-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-747-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-4
- 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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### 第七百四十七条の四（地方税関係通知の特例） — Special Provisions on Local Tax Notices
caption: machine translation, not official
art-747-4 · https://japanlaw.org/en/local-tax-act/art-747-4 · https://japanlaw.org/l/325AC0000000226/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。次条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。同項において同じ。）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「特定書面等地方税関係通知」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/art-747-4/par-1 · https://japanlaw.org/l/325AC0000000226/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) given to the head of another administrative organ (meaning the head of an administrative organ prescribed in Article 762, item (i); the same applies in paragraph (1) of the following Article), those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations and which are specified by Order of the Ministry of Internal Affairs and Communications (referred to as "specified local tax notice in writing, etc." in the following paragraph and Article 747-13) may, except where they are given by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to the provisions of Article 7, paragraph (1) of that Act, be given, notwithstanding the provisions of local tax laws and regulations, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.
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地方税関係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。）
法令その他の当該処分通知等 地方税関係法令その他の当該特定書面等地方税関係通知（同法第七百四十七条の四第一項に規定する特定書面等地方税関係通知をいう。次項において同じ。）
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
当該法令 当該地方税関係法令
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/art-747-4/par-2 · https://japanlaw.org/l/325AC0000000226/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 local tax notice 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))
laws and regulations and other such notice of disposition, etc. concerned local tax laws and regulations and other such specified local tax notice in writing, etc. concerned (meaning the specified local tax notice in writing, etc. prescribed in Article 747-4, paragraph (1) of the Local Tax Act; the same applies in the following paragraph)
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
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 (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
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## Cites
- 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/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-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/art-747-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-5/par-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/art-747-4/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-747-13 · https://japanlaw.org/l/325AC0000000226/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/art-747-4/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-1
## Cited by
6 provisions cite this one. No official source publishes this direction.
- 地方税法 第七百四十七条の二第一項（地方税関係申告等の特例） — https://japanlaw.org/en/local-tax-act/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1
- 地方税法 第七百四十七条の四第一項（地方税関係通知の特例） — https://japanlaw.org/en/local-tax-act/art-747-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-4/par-1
- 地方税法 第七百四十七条の四第二項（地方税関係通知の特例） — https://japanlaw.org/en/local-tax-act/art-747-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-4/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（２）（用語の意義） — https://japanlaw.org/en/local-tax-act/art-762/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-2/sub-2/sub2-2
- 地方税法 附則第三十一条第三項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-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-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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27