# 地方税法 / Local Tax Act — 第七百八十五条 (Article 785) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-785. 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: 第七百八十五条 (Article 785)（機構処理税務事務管理規程） — address `art-785` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-785 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-785 - 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. --- ### 第七百八十五条（機構処理税務事務管理規程） — Management Rules for Tax Work Handled by the Organization caption: machine translation, not official art-785 · https://japanlaw.org/en/local-tax-act/art-785 · https://japanlaw.org/l/325AC0000000226/art-785 **第一項** 機構は、機構処理税務事務の実施に関し総務省令で定める事項について機構処理税務事務管理規程を定め、総務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。 art-785/par-1 · https://japanlaw.org/en/local-tax-act/art-785/par-1 · https://japanlaw.org/l/325AC0000000226/art-785/par-1 The Organization must establish management rules for tax work handled by the Organization with respect to matters concerning the implementation of tax work handled by the Organization that are specified by Order of the Ministry of Internal Affairs and Communications, and obtain the approval of the Minister for Internal Affairs and Communications. The same applies when it intends to change them. machine translation, not official **第二項** 総務大臣は、前項の規定により認可をした機構処理税務事務管理規程が機構処理税務事務の適正かつ確実な実施上不適当となつたと認めるときは、機構に対し、これを変更すべきことを命ずることができる。 art-785/par-2 · https://japanlaw.org/en/local-tax-act/art-785/par-2 · https://japanlaw.org/l/325AC0000000226/art-785/par-2 When the Minister for Internal Affairs and Communications finds that the management rules for tax work handled by the Organization approved under the preceding paragraph have become inappropriate for the proper and reliable implementation of tax work handled by the Organization, the Minister may order the Organization to change them. machine translation, not official --- ## Cites - art-785/par-2: 前項 → 地方税法 第七百八十五条第一項 (Article 785, paragraph (1)), art-785/par-1 — https://japanlaw.org/en/local-tax-act/art-785/par-1 · https://japanlaw.org/l/325AC0000000226/art-785/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七百八十五条第二項（機構処理税務事務管理規程） — https://japanlaw.org/en/local-tax-act/art-785/par-2 · https://japanlaw.org/l/325AC0000000226/art-785/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-20261027T214204-186, 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