# 地方税法 / Local Tax Act — 第七百四十七条の七 (Article 747-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-747-7. 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: 第七百四十七条の七 (Article 747-7)（機構指定納付受託者に対する納付又は納入の委託） — address `art-747-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-747-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-7 - 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 caption: machine translation, not official art-747-7 · https://japanlaw.org/en/local-tax-act/art-747-7 · https://japanlaw.org/l/325AC0000000226/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/art-747-7/par-1 · https://japanlaw.org/l/325AC0000000226/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. machine translation, not official --- ## Cites - 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/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-747-7 · https://japanlaw.org/l/325AC0000000226/art-747-7 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第十三条の四第一項（指定納付受託者等が委託を受けた場合の徴収の特例） — https://japanlaw.org/en/local-tax-act/art-13-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-4/par-1 - 地方税法 第七百四十七条の七第一項（機構指定納付受託者に対する納付又は納入の委託） — https://japanlaw.org/en/local-tax-act/art-747-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-7/par-1 - 地方税法 第七百四十七条の九第一項（納付等事務の委託） — https://japanlaw.org/en/local-tax-act/art-747-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-9/par-1 - 地方税法 第七百四十七条の十第一項（機構指定納付受託者の納付又は納入） — https://japanlaw.org/en/local-tax-act/art-747-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-1 - 地方税法 第七百四十七条の十第二項（機構指定納付受託者の納付又は納入） — https://japanlaw.org/en/local-tax-act/art-747-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-10/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 --- ## 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