# 地方税法 / Local Tax Act — 第七百八十八条 (Article 788) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-788. 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: 第七百八十八条 (Article 788)（機構の役員又は職員等の秘密保持義務） — address `art-788` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-788 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-788 - 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. --- ### 第七百八十八条（機構の役員又は職員等の秘密保持義務） — Duty of Confidentiality of Officers, Employees, etc. of the Organization caption: machine translation, not official art-788 · https://japanlaw.org/en/local-tax-act/art-788 · https://japanlaw.org/l/325AC0000000226/art-788 **第一項** 機構の役員若しくは職員（前条第一項に規定する機構処理税務情報保護委員会の委員を含む。）又はこれらの職にあつた者は、機構処理税務事務に関して知り得た秘密を漏らし、又は盗用してはならない。 art-788/par-1 · https://japanlaw.org/en/local-tax-act/art-788/par-1 · https://japanlaw.org/l/325AC0000000226/art-788/par-1 An officer or employee of the Organization (including a member of the Committee for the Protection of Tax Information Processed by the Organization prescribed in paragraph (1) of the preceding Article) or a person who has held such a position must not divulge or misappropriate secrets learned in connection with tax work handled by the Organization. machine translation, not official **第二項** 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。）を受けた者若しくはその役員若しくは職員又はこれらの者であつた者は、その委託された業務に関して知り得た機構処理税務情報に関する秘密又は機構処理税務情報の電子計算機処理等に関する秘密を漏らし、又は盗用してはならない。 art-788/par-2 · https://japanlaw.org/en/local-tax-act/art-788/par-2 · https://japanlaw.org/l/325AC0000000226/art-788/par-2 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), or an officer or employee of that person, or a person who has been any of these, must not divulge or misappropriate secrets concerning tax information handled by the Organization, or secrets concerning computer processing, etc. of tax information handled by the Organization, learned in connection with the entrusted business. machine translation, not official --- ## Cites - art-788/par-1: 前条第一項 → 地方税法 第七百八十七条第一項 (Article 787, paragraph (1)), art-787/par-1 — https://japanlaw.org/en/local-tax-act/art-787/par-1 · https://japanlaw.org/l/325AC0000000226/art-787/par-1 - art-788/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 第八百条第一項 — https://japanlaw.org/en/local-tax-act/art-800/par-1 · https://japanlaw.org/l/325AC0000000226/art-800/par-1 --- ## 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