# 地方税法 / Local Tax Act — 第七百八十七条 (Article 787)

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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: 第七百八十七条 (Article 787)（機構処理税務情報保護委員会の設置） — address `art-787`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-787
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-787
- 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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### 第七百八十七条（機構処理税務情報保護委員会の設置） — Establishment of the Committee for the Protection of Tax Information Processed by the Organization
<sup>caption: machine translation, not official</sup>
<sup>art-787 · https://japanlaw.org/en/local-tax-act/art-787 · https://japanlaw.org/l/325AC0000000226/art-787</sup>

  **第一項**  機構に、機構処理税務情報保護委員会を置く。
  <sup>art-787/par-1 · https://japanlaw.org/en/local-tax-act/art-787/par-1 · https://japanlaw.org/l/325AC0000000226/art-787/par-1</sup>
  A Committee for the Protection of Tax Information Processed by the Organization is established in the Organization.
  <sup>machine translation, not official</sup>

  **第二項**  機構処理税務情報保護委員会は、理事長の諮問に応じ、機構処理税務情報の保護に関する事項を調査審議し、及びこれに関し必要と認める意見を理事長に述べることができる。
  <sup>art-787/par-2 · https://japanlaw.org/en/local-tax-act/art-787/par-2 · https://japanlaw.org/l/325AC0000000226/art-787/par-2</sup>
  In response to consultation by the president, the Committee for the Protection of Tax Information Processed by the Organization may investigate and deliberate on matters concerning the protection of tax information handled by the Organization, and state to the president the opinions it finds necessary in that regard.
  <sup>machine translation, not official</sup>

  **第三項**  機構処理税務情報保護委員会の委員は、学識経験を有する者のうちから、理事長が任命する。
  <sup>art-787/par-3 · https://japanlaw.org/en/local-tax-act/art-787/par-3 · https://japanlaw.org/l/325AC0000000226/art-787/par-3</sup>
  The members of the Committee for the Protection of Tax Information Processed by the Organization are appointed by the president from among persons with knowledge and experience.
  <sup>machine translation, not official</sup>

  **第四項**  前二項に定めるもののほか、機構処理税務情報保護委員会の委員の定数その他の機構処理税務情報保護委員会に関する事項は、機構が定める。
  <sup>art-787/par-4 · https://japanlaw.org/en/local-tax-act/art-787/par-4 · https://japanlaw.org/l/325AC0000000226/art-787/par-4</sup>
  In addition to what is provided for in the preceding two paragraphs, the number of members of the Committee for the Protection of Tax Information Processed by the Organization and other matters concerning the Committee for the Protection of Tax Information Processed by the Organization are specified by the Organization.
  <sup>machine translation, not official</sup>

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## Cites
- art-787/par-4: 前二項 → 地方税法 第七百八十七条第二項 (Article 787, paragraph (2)), art-787/par-2 — https://japanlaw.org/en/local-tax-act/art-787/par-2 · https://japanlaw.org/l/325AC0000000226/art-787/par-2
- art-787/par-4: 前二項 → 地方税法 第七百八十七条第三項 (Article 787, paragraph (3)), art-787/par-3 — https://japanlaw.org/en/local-tax-act/art-787/par-3 · https://japanlaw.org/l/325AC0000000226/art-787/par-3

## Cited by

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

- 地方税法 第七百八十七条第四項（機構処理税務情報保護委員会の設置） — https://japanlaw.org/en/local-tax-act/art-787/par-4 · https://japanlaw.org/l/325AC0000000226/art-787/par-4
- 地方税法 第七百八十八条第一項（機構の役員又は職員等の秘密保持義務） — https://japanlaw.org/en/local-tax-act/art-788/par-1 · https://japanlaw.org/l/325AC0000000226/art-788/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-20261027T214204-186, 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