# 地方税法 / Local Tax Act — 第七百八十二条 (Article 782)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-782. 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: 第七百八十二条 (Article 782)（業務の範囲） — address `art-782`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-782
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-782
- 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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### 第七百八十二条（業務の範囲） — Scope of Business
<sup>caption: machine translation, not official</sup>
<sup>art-782 · https://japanlaw.org/en/local-tax-act/art-782 · https://japanlaw.org/l/325AC0000000226/art-782</sup>

  **第一項**  機構は、第七百六十一条に掲げる目的を達成するため、次に掲げる業務を行う。
  <sup>art-782/par-1 · https://japanlaw.org/en/local-tax-act/art-782/par-1 · https://japanlaw.org/l/325AC0000000226/art-782/par-1</sup>
  In order to achieve the purpose set forth in Article 761, the Organization conducts the following business:
  <sup>machine translation, not official</sup>

    **一**  機構処理税務事務を行うこと。
    <sup>art-782/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-782/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-1</sup>
    carrying out tax work handled by the Organization;
    <sup>machine translation, not official</sup>

    **二**  地方団体の職員に対する地方税に関する教育及び研修
    <sup>art-782/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-782/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-2</sup>
    education and training on local taxes for employees of local governments;
    <sup>machine translation, not official</sup>

    **三**  地方税に関する調査研究
    <sup>art-782/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-782/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-3</sup>
    research and study on local taxes;
    <sup>machine translation, not official</sup>

    **四**  地方税に関する広報その他の啓発活動
    <sup>art-782/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-782/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-4</sup>
    public relations and other awareness-raising activities on local taxes;
    <sup>machine translation, not official</sup>

    **五**  地方税に関する情報システムの開発及び運用
    <sup>art-782/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-782/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-5</sup>
    development and operation of information systems on local taxes;
    <sup>machine translation, not official</sup>

    **六**  地方税に関する情報システムに関する事務の受託
    <sup>art-782/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-782/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-6</sup>
    undertaking entrusted affairs relating to information systems on local taxes;
    <sup>machine translation, not official</sup>

    **七**  地方団体に対する地方税に関する情報の提供その他の支援
    <sup>art-782/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-782/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-7</sup>
    provision of information on local taxes to local governments and other support for them;
    <sup>machine translation, not official</sup>

    **八**  前各号に掲げる業務に附帯する業務
    <sup>art-782/par-1/item-8 · https://japanlaw.org/en/local-tax-act/art-782/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-8</sup>
    business incidental to the business set forth in the preceding items.
    <sup>machine translation, not official</sup>

  **第二項**  機構は、前項に規定する業務のほか、地方自治法第二百四十三条の二の七第一項（市町村の合併の特例に関する法律（平成十六年法律第五十九号）第四十七条において準用する場合を含む。）に規定する業務を行う。
  <sup>art-782/par-2 · https://japanlaw.org/en/local-tax-act/art-782/par-2 · https://japanlaw.org/l/325AC0000000226/art-782/par-2</sup>
  In addition to the business prescribed in the preceding paragraph, the Organization conducts the business prescribed in Article 243-2-7, paragraph (1) of the Local Autonomy Act (including as applied mutatis mutandis pursuant to Article 47 of the Act on Special Provisions for the Merger of Municipalities (Act No. 59 of 2004)).
  <sup>machine translation, not official</sup>

---

## Cites
- art-782/par-1: 第七百六十一条 → 地方税法 第七百六十一条 (Article 761), art-761 — https://japanlaw.org/en/local-tax-act/art-761 · https://japanlaw.org/l/325AC0000000226/art-761
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第一号 (Article 782, paragraph (1), item (i)), art-782/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-782/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-1
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第二号 (Article 782, paragraph (1), item (ii)), art-782/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-782/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-2
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第三号 (Article 782, paragraph (1), item (iii)), art-782/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-782/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-3
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第四号 (Article 782, paragraph (1), item (iv)), art-782/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-782/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-4
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第五号 (Article 782, paragraph (1), item (v)), art-782/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-782/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-5
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第六号 (Article 782, paragraph (1), item (vi)), art-782/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-782/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-6
- art-782/par-1/item-8: 前各号 → 地方税法 第七百八十二条第一項第七号 (Article 782, paragraph (1), item (vii)), art-782/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-782/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-7
- art-782/par-2: 前項 → 地方税法 第七百八十二条第一項 (Article 782, paragraph (1)), art-782/par-1 — https://japanlaw.org/en/local-tax-act/art-782/par-1 · https://japanlaw.org/l/325AC0000000226/art-782/par-1
- art-782/par-2: 地方自治法第二百四十三条の二の七第一項 → e-Gov law 322AC0000000067, 第二百四十三条の二の七第一項 (Article 243-2-7, paragraph (1)), art-243-2-7/par-1 — not held in this collection
- art-782/par-2: 市町村の合併の特例に関する法律（平成十六年法律第五十九号）第四十七条 → e-Gov law 416AC0000000059, 第四十七条 (Article 47), art-47 — not held in this collection

## Cited by

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

- 地方税法 第七百八十二条第一項第八号（業務の範囲） — https://japanlaw.org/en/local-tax-act/art-782/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-782/par-1/item-8
- 地方税法 第七百八十二条第二項（業務の範囲） — https://japanlaw.org/en/local-tax-act/art-782/par-2 · https://japanlaw.org/l/325AC0000000226/art-782/par-2
- 地方税法 第八百二条第一項第四号 — https://japanlaw.org/en/local-tax-act/art-802/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-4

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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-20261027T214204-185, 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