# 地方税法 / Local Tax Act — 第七百四十七条の五 (Article 747-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-747-5. 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: 第七百四十七条の五 (Article 747-5) — address `art-747-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-747-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-5 - 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. --- ### 第七百四十七条の五 art-747-5 · https://japanlaw.org/en/local-tax-act/art-747-5 · https://japanlaw.org/l/325AC0000000226/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で総務省令で定めるもの及び相続税法第五十八条第二項の規定による通知（次項及び第七百四十七条の十三において「特定地方税関係通知等」という。）については、地方税関係法令及び相続税法第五十八条第二項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/art-747-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-5/par-1 Of the local 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, that are specified by Order of the Ministry of Internal Affairs and Communications, and notices under Article 58, paragraph (2) of the Inheritance Tax Act (referred to as "specified local tax notices, etc." in the following paragraph and Article 747-13) may be given, notwithstanding the provisions of local tax laws and regulations and Article 58, paragraph (2) of the Inheritance Tax 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地方税関係通知等は、第七百六十二条第一号の当該特定地方税関係通知等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地方税関係通知等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/art-747-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-5/par-2 Specified local tax notices, 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 are deemed to have reached the person receiving those specified local tax notices, 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). machine translation, not official --- ## Cites - art-747-5/par-1: 相続税法第五十八条第二項 → 相続税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-58/par-2 · https://japanlaw.org/l/325AC0000000073/art-58/par-2 - 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/art-747-5/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-747-13 · https://japanlaw.org/l/325AC0000000226/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/art-747-5/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-1 ## Cited by 8 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 第七百四十七条の三第二項 — https://japanlaw.org/en/local-tax-act/art-747-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-3/par-2 - 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 第七百四十七条の五第一項 — https://japanlaw.org/en/local-tax-act/art-747-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-5/par-1 - 地方税法 第七百四十七条の五第二項 — https://japanlaw.org/en/local-tax-act/art-747-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-5/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 附則第三十一条第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-4 --- ## 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27