# 地方税法 / Local Tax Act — 第七百八十四条 (Article 784)
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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: 第七百八十四条 (Article 784)（運営審議会） — address `art-784`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-784
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-784
- 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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### 第七百八十四条（運営審議会） — Governing Council
caption: machine translation, not official
art-784 · https://japanlaw.org/en/local-tax-act/art-784 · https://japanlaw.org/l/325AC0000000226/art-784
**第一項** 機構に、運営審議会を置く。
art-784/par-1 · https://japanlaw.org/en/local-tax-act/art-784/par-1 · https://japanlaw.org/l/325AC0000000226/art-784/par-1
A governing council is established in the Organization.
machine translation, not official
**第二項** 運営審議会は、定款で定める数の委員をもつて組織する。
art-784/par-2 · https://japanlaw.org/en/local-tax-act/art-784/par-2 · https://japanlaw.org/l/325AC0000000226/art-784/par-2
The governing council is organized with the number of members specified by the articles of incorporation.
machine translation, not official
**第三項** 委員は、地方税、法律又は情報システムに関して高い識見を有する者その他の学識経験のある者のうちから、代表者会議が任命する。
art-784/par-3 · https://japanlaw.org/en/local-tax-act/art-784/par-3 · https://japanlaw.org/l/325AC0000000226/art-784/par-3
The members are appointed by the representatives' meeting from among persons with a high level of insight regarding local taxes, law or information systems, and other persons with knowledge and experience.
machine translation, not official
**第四項** 委員は、代表者会議の委員又は機構の役員と兼ねることができない。
art-784/par-4 · https://japanlaw.org/en/local-tax-act/art-784/par-4 · https://japanlaw.org/l/325AC0000000226/art-784/par-4
A member may not concurrently be a member of the representatives' meeting or an officer of the Organization.
machine translation, not official
**第五項** 理事長は、次に掲げる事項について、運営審議会の意見を聴かなければならない。
art-784/par-5 · https://japanlaw.org/en/local-tax-act/art-784/par-5 · https://japanlaw.org/l/325AC0000000226/art-784/par-5
The president must hear the opinion of the governing council on the following matters:
machine translation, not official
**一** 第七百六十九条第一項第二号から第四号までに掲げる事項
art-784/par-5/item-1 · https://japanlaw.org/en/local-tax-act/art-784/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-784/par-5/item-1
the matters set forth in Article 769, paragraph (1), items (ii) through (iv);
machine translation, not official
**二** その他定款で定める事項
art-784/par-5/item-2 · https://japanlaw.org/en/local-tax-act/art-784/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-784/par-5/item-2
other matters specified by the articles of incorporation.
machine translation, not official
**第六項** 理事長は、前項第一号に掲げる事項について代表者会議の議決を求めるときは、運営審議会が当該事項について同項の規定により述べた意見を報告しなければならない。
art-784/par-6 · https://japanlaw.org/en/local-tax-act/art-784/par-6 · https://japanlaw.org/l/325AC0000000226/art-784/par-6
When the president seeks a resolution of the representatives' meeting on the matters set forth in item (i) of the preceding paragraph, the president must report the opinion stated by the governing council on those matters under that paragraph.
machine translation, not official
**第七項** 運営審議会は、第五項に定めるもののほか、機構の業務について、理事長の諮問に応じ、又は自ら必要と認める事項について、理事長に対し建議を行うことができる。この場合において、運営審議会が当該建議のため必要と認めるときは、理事長に対し報告を求めることができる。
art-784/par-7 · https://japanlaw.org/en/local-tax-act/art-784/par-7 · https://japanlaw.org/l/325AC0000000226/art-784/par-7
In addition to what is provided for in paragraph (5), the governing council may make recommendations to the president on the business of the Organization, in response to consultation by the president or on matters it finds necessary on its own. In this case, if the governing council finds it necessary for the recommendation, it may request a report from the president.
machine translation, not official
**第八項** 理事長は、第五項及び前項の規定により運営審議会が述べた意見を尊重しなければならない。
art-784/par-8 · https://japanlaw.org/en/local-tax-act/art-784/par-8 · https://japanlaw.org/l/325AC0000000226/art-784/par-8
The president must respect the opinions stated by the governing council under paragraph (5) and the preceding paragraph.
machine translation, not official
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## Cites
- art-784/par-5/item-1: 第七百六十九条第一項第二号から第四号まで → 地方税法 第七百六十九条第一項第二号 (Article 769, paragraph (1), item (ii)), art-769/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-769/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-769/par-1/item-2
- art-784/par-5/item-1: 第七百六十九条第一項第二号から第四号まで → 地方税法 第七百六十九条第一項第三号 (Article 769, paragraph (1), item (iii)), art-769/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-769/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-769/par-1/item-3
- art-784/par-5/item-1: 第七百六十九条第一項第二号から第四号まで → 地方税法 第七百六十九条第一項第四号 (Article 769, paragraph (1), item (iv)), art-769/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-769/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-769/par-1/item-4
- art-784/par-6: 前項第一号 → 地方税法 第七百八十四条第五項第一号 (Article 784, paragraph (5), item (i)), art-784/par-5/item-1 — https://japanlaw.org/en/local-tax-act/art-784/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-784/par-5/item-1
- art-784/par-6: 同項 → 地方税法 第七百八十四条第五項 (Article 784, paragraph (5)), art-784/par-5 — https://japanlaw.org/en/local-tax-act/art-784/par-5 · https://japanlaw.org/l/325AC0000000226/art-784/par-5
- art-784/par-7: 第五項 → 地方税法 第七百八十四条第五項 (Article 784, paragraph (5)), art-784/par-5 — https://japanlaw.org/en/local-tax-act/art-784/par-5 · https://japanlaw.org/l/325AC0000000226/art-784/par-5
- art-784/par-8: 第五項 → 地方税法 第七百八十四条第五項 (Article 784, paragraph (5)), art-784/par-5 — https://japanlaw.org/en/local-tax-act/art-784/par-5 · https://japanlaw.org/l/325AC0000000226/art-784/par-5
- art-784/par-8: 前項 → 地方税法 第七百八十四条第七項 (Article 784, paragraph (7)), art-784/par-7 — https://japanlaw.org/en/local-tax-act/art-784/par-7 · https://japanlaw.org/l/325AC0000000226/art-784/par-7
## Cited by
3 provisions cite this one. No official source publishes this direction.
- 地方税法 第七百八十四条第六項（運営審議会） — https://japanlaw.org/en/local-tax-act/art-784/par-6 · https://japanlaw.org/l/325AC0000000226/art-784/par-6
- 地方税法 第七百八十四条第七項（運営審議会） — https://japanlaw.org/en/local-tax-act/art-784/par-7 · https://japanlaw.org/l/325AC0000000226/art-784/par-7
- 地方税法 第七百八十四条第八項（運営審議会） — https://japanlaw.org/en/local-tax-act/art-784/par-8 · https://japanlaw.org/l/325AC0000000226/art-784/par-8
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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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-186, 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