# 地方税法 / Local Tax Act — 第七百八十六条 (Article 786) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-786. 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: 第七百八十六条 (Article 786)（機構処理税務情報の安全確保） — address `art-786` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-786 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-786 - 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. --- ### 第七百八十六条（機構処理税務情報の安全確保） — Ensuring the Security of Tax Information Handled by the Organization caption: machine translation, not official art-786 · https://japanlaw.org/en/local-tax-act/art-786 · https://japanlaw.org/l/325AC0000000226/art-786 **第一項** 機構は、機構処理税務情報の電子計算機処理等（電子計算機処理（電子計算機を使用して行われる情報の入力、蓄積、編集、加工、修正、更新、検索、消去、出力又はこれらに類する処理をいう。）その他これに伴う政令で定める措置をいう。次項及び第七百八十八条第二項において同じ。）を行うに当たつては、機構処理税務情報の漏えい、滅失及び毀損の防止その他の機構処理税務情報の適切な管理のために必要な措置を講じなければならない。 art-786/par-1 · https://japanlaw.org/en/local-tax-act/art-786/par-1 · https://japanlaw.org/l/325AC0000000226/art-786/par-1 In conducting computer processing, etc. of tax information handled by the Organization (meaning computer processing (meaning the input, accumulation, editing, processing, correction, updating, retrieval, deletion or output of information performed by using a computer, or similar processing) and other accompanying measures specified by Cabinet Order; the same applies in the following paragraph and Article 788, paragraph (2)), the Organization must take the measures necessary for the appropriate management of tax information handled by the Organization, such as preventing the leakage, loss and damage of tax information handled by the Organization. machine translation, not official **第二項** 前項の規定は、機構から機構処理税務情報の電子計算機処理等の委託（第七百四十七条の六第三項の規定によるものを除き、二以上の段階にわたる委託を含む。）を受けた者が受託した業務を行う場合について準用する。 art-786/par-2 · https://japanlaw.org/en/local-tax-act/art-786/par-2 · https://japanlaw.org/l/325AC0000000226/art-786/par-2 The provisions of the preceding paragraph apply mutatis mutandis where a person entrusted by the Organization with computer processing, etc. of tax information handled by the Organization (excluding entrustment under Article 747-6, paragraph (3), and including entrustment extending over two or more stages) performs the entrusted business. machine translation, not official --- ## Cites - art-786/par-1: 次項 → 地方税法 第七百八十六条第二項 (Article 786, paragraph (2)), art-786/par-2 — https://japanlaw.org/en/local-tax-act/art-786/par-2 · https://japanlaw.org/l/325AC0000000226/art-786/par-2 - art-786/par-1: 第七百八十八条第二項 → 地方税法 第七百八十八条第二項 (Article 788, paragraph (2)), art-788/par-2 — https://japanlaw.org/en/local-tax-act/art-788/par-2 · https://japanlaw.org/l/325AC0000000226/art-788/par-2 - art-786/par-2: 前項 → 地方税法 第七百八十六条第一項 (Article 786, paragraph (1)), art-786/par-1 — https://japanlaw.org/en/local-tax-act/art-786/par-1 · https://japanlaw.org/l/325AC0000000226/art-786/par-1 - art-786/par-2: 第七百四十七条の六第三項 → 地方税法 第七百四十七条の六第三項 (Article 747-6, paragraph (3)), art-747-6/par-3 — https://japanlaw.org/en/local-tax-act/art-747-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百八十六条第一項（機構処理税務情報の安全確保） — https://japanlaw.org/en/local-tax-act/art-786/par-1 · https://japanlaw.org/l/325AC0000000226/art-786/par-1 - 地方税法 第七百八十六条第二項（機構処理税務情報の安全確保） — https://japanlaw.org/en/local-tax-act/art-786/par-2 · https://japanlaw.org/l/325AC0000000226/art-786/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