# 地方税法 / Local Tax Act — 第七百五十五条 (Article 755) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-755. 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: 第七百五十五条 (Article 755)（民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律の適用除外） — address `art-755` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-755 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-755 - 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. --- ### 第七百五十五条（民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律の適用除外） — Exclusion from Application of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc. caption: machine translation, not official art-755 · https://japanlaw.org/en/local-tax-act/art-755 · https://japanlaw.org/l/325AC0000000226/art-755 **第一項** 地方税関係帳簿及び地方税関係書類については、民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律（平成十六年法律第百四十九号）第三条、第四条及び第六条の規定は、適用しない。 art-755/par-1 · https://japanlaw.org/en/local-tax-act/art-755/par-1 · https://japanlaw.org/l/325AC0000000226/art-755/par-1 The provisions of Articles 3, 4 and 6 of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc. (Act No. 149 of 2004) do not apply to local tax books and local tax documents. machine translation, not official --- ## Cites - art-755/par-1: 民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律（平成十六年法律第百四十九号）第三条 → e-Gov law 416AC0000000149, 第三条 (Article 3), art-3 — not held in this collection - art-755/par-1: 第四条 → e-Gov law 416AC0000000149, 第四条 (Article 4), art-4 — not held in this collection - art-755/par-1: 第六条 → e-Gov law 416AC0000000149, 第六条 (Article 6), art-6 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第二項（電子計算機を使用して作成する地方税関係帳簿書類の保存方法等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-15/par-2 --- ## 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-20261027T214204-181, 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