# 地方税法 / Local Tax Act — 第七百六十五条 (Article 765)

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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: 第七百六十五条 (Article 765)（定款） — address `art-765`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-765
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-765
- 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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### 第七百六十五条（定款） — Articles of Incorporation
<sup>caption: machine translation, not official</sup>
<sup>art-765 · https://japanlaw.org/en/local-tax-act/art-765 · https://japanlaw.org/l/325AC0000000226/art-765</sup>

  **第一項**  機構は、定款をもつて、次に掲げる事項を定めなければならない。
  <sup>art-765/par-1 · https://japanlaw.org/en/local-tax-act/art-765/par-1 · https://japanlaw.org/l/325AC0000000226/art-765/par-1</sup>
  The Organization must provide for the following matters in its articles of incorporation:
  <sup>machine translation, not official</sup>

    **一**  目的
    <sup>art-765/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-1</sup>
    its purpose;
    <sup>machine translation, not official</sup>

    **二**  名称
    <sup>art-765/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-2</sup>
    its name;
    <sup>machine translation, not official</sup>

    **三**  事務所の所在地
    <sup>art-765/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-3</sup>
    the location of its office;
    <sup>machine translation, not official</sup>

    **四**  資産に関する事項
    <sup>art-765/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-4</sup>
    matters concerning its assets;
    <sup>machine translation, not official</sup>

    **五**  代表者会議の委員の定数及び任期、議決の方法その他の代表者会議に関する事項
    <sup>art-765/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-5</sup>
    the number of members and the terms of office of the representatives' meeting, the method of resolution, and other matters concerning the representatives' meeting;
    <sup>machine translation, not official</sup>

    **六**  役員の定数、任期、職務の分担その他の役員に関する事項
    <sup>art-765/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-6</sup>
    the number of officers, their terms of office, the allocation of their duties, and other matters concerning the officers;
    <sup>machine translation, not official</sup>

    **七**  業務及びその執行に関する事項
    <sup>art-765/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-7</sup>
    matters concerning its business and the execution of that business;
    <sup>machine translation, not official</sup>

    **八**  運営審議会の委員の定数その他の運営審議会に関する事項
    <sup>art-765/par-1/item-8 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-8</sup>
    the number of members of the governing council and other matters concerning the governing council;
    <sup>machine translation, not official</sup>

    **九**  財務及び会計に関する事項
    <sup>art-765/par-1/item-9 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-9</sup>
    matters concerning its finances and accounts;
    <sup>machine translation, not official</sup>

    **十**  定款の変更に関する事項
    <sup>art-765/par-1/item-10 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-10</sup>
    matters concerning changes to the articles of incorporation;
    <sup>machine translation, not official</sup>

    **十一**  第七百九十四条の規定による地方団体の費用の負担に関する事項
    <sup>art-765/par-1/item-11 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-11</sup>
    matters concerning the bearing of expenses by local governments under Article 794;
    <sup>machine translation, not official</sup>

    **十二**  公告及び公表の方法
    <sup>art-765/par-1/item-12 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-12</sup>
    the method of public notice and public announcement;
    <sup>machine translation, not official</sup>

    **十三**  機構の保有する情報の公開に関する事項
    <sup>art-765/par-1/item-13 · https://japanlaw.org/en/local-tax-act/art-765/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/art-765/par-1/item-13</sup>
    matters concerning the disclosure of information held by the Organization.
    <sup>machine translation, not official</sup>

  **第二項**  機構の定款の変更は、総務大臣の認可を受けなければ、その効力を生じない。
  <sup>art-765/par-2 · https://japanlaw.org/en/local-tax-act/art-765/par-2 · https://japanlaw.org/l/325AC0000000226/art-765/par-2</sup>
  A change to the articles of incorporation of the Organization does not take effect unless the approval of the Minister for Internal Affairs and Communications is obtained.
  <sup>machine translation, not official</sup>

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## Cites
- art-765/par-1/item-11: 第七百九十四条 → 地方税法 第七百九十四条 (Article 794), art-794 — https://japanlaw.org/en/local-tax-act/art-794 · https://japanlaw.org/l/325AC0000000226/art-794

## Cited by

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

- 地方税法 第八百二条第一項第一号 — https://japanlaw.org/en/local-tax-act/art-802/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-1
- 地方税法 附則第三十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-33/par-1

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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-20261027T214204-183, 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