# 地方税法 / Local Tax Act — 第七百九十条の二 (Article 790-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-790-2. 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: 第七百九十条の二 (Article 790-2)（総務大臣への報告） — address `art-790-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-790-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-790-2 - 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. --- ### 第七百九十条の二（総務大臣への報告） — Reports to the Minister for Internal Affairs and Communications caption: machine translation, not official art-790-2 · https://japanlaw.org/en/local-tax-act/art-790-2 · https://japanlaw.org/l/325AC0000000226/art-790-2 **第一項** 機構は、地方税関係手続用電子情報処理組織又は特定徴収金手続用電子情報処理組織（機構（機構が特定徴収金（第七百四十七条の六第二項に規定する特定徴収金をいう。以下この条において同じ。）の収納の事務の一部を第七百四十七条の六第三項に規定する特定金融機関等に委託した場合には、当該特定金融機関等を含む。）及び特定徴収金を納付し、又は納入する納税義務者又は特別徴収義務者（機構が機構指定納付受託者（第七百四十七条の八第一項に規定する機構指定納付受託者をいう。以下この条において同じ。）を指定した場合には、当該機構指定納付受託者（当該機構指定納付受託者が第七百四十七条の九の規定により第七百四十七条の八第一項に規定する納付等事務の一部を第七百四十七条の九に規定する政令で定める者に委託した場合には、当該者を含む。）を含む。）の使用に係る電子計算機（入出力装置を含む。）を相互に電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）の故障その他やむを得ない理由により、第七百六十二条第一号イに掲げる通知を行う者のうち全部若しくは一部のものが当該通知を地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行うことができず、又は特定徴収金の納付若しくは納入を行う者のうち全部若しくは一部のものが当該納付若しくは納入を特定徴収金手続用電子情報処理組織を使用して行うことができないと認めるとき（当該理由となつた事象が総務省令で定める軽微なものであるときを除く。）は、直ちに、当該事象の状況その他の総務省令で定める事項を総務大臣に報告しなければならない。 art-790-2/par-1 · https://japanlaw.org/en/local-tax-act/art-790-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-790-2/par-1 If the Organization finds that, due to a malfunction of the electronic data processing system for local tax procedures or the electronic data processing system for specified collection money procedures (meaning an electronic data processing system that connects with one another, by telecommunications lines, the computers (including input-output devices) used by the Organization (including, where the Organization has entrusted part of the affairs of receiving specified collections (meaning the specified collections prescribed in Article 747-6, paragraph (2); the same applies hereinafter in this Article) to a specified financial institution, etc. prescribed in Article 747-6, paragraph (3), that specified financial institution, etc.) and by persons liable for tax or special collection agents who pay or remit specified collections (including, where the Organization has designated a payment agent designated by the Organization (meaning a payment agent designated by the Organization prescribed in Article 747-8, paragraph (1); the same applies hereinafter in this Article), that payment agent designated by the Organization (including, where that payment agent designated by the Organization has entrusted part of the payment affairs prescribed in Article 747-8, paragraph (1) to a person specified by Cabinet Order prescribed in Article 747-9 pursuant to the provisions of Article 747-9, that person)); the same applies hereinafter in this Article) or for any other unavoidable reason, all or some of the persons who give the notices set forth in Article 762, item (i), (a) are unable to give those notices by using the electronic data processing system for local tax procedures and via the Organization, or all or some of the persons who pay or remit specified collections are unable to make that payment or remittance by using the electronic data processing system for specified collection money procedures (excluding the case where the event that was the reason is a minor one specified by Order of the Ministry of Internal Affairs and Communications), the Organization must immediately report to the Minister for Internal Affairs and Communications the circumstances of that event and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-790-2/par-1: 第七百四十七条の六第二項 → 地方税法 第七百四十七条の六第二項 (Article 747-6, paragraph (2)), art-747-6/par-2 — https://japanlaw.org/en/local-tax-act/art-747-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-2 - art-790-2/par-1: この条 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/en/local-tax-act/art-790-2 · https://japanlaw.org/l/325AC0000000226/art-790-2 - art-790-2/par-1: 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 - art-790-2/par-1: 第七百四十七条の八第一項 → 地方税法 第七百四十七条の八第一項 (Article 747-8, paragraph (1)), art-747-8/par-1 — https://japanlaw.org/en/local-tax-act/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-1 - art-790-2/par-1: 第七百四十七条の九 → 地方税法 第七百四十七条の九 (Article 747-9), art-747-9 — https://japanlaw.org/en/local-tax-act/art-747-9 · https://japanlaw.org/l/325AC0000000226/art-747-9 - art-790-2/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第二十条の五の二第二項（災害等による期限の延長） — https://japanlaw.org/en/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 - 地方税法 第五十三条第七十九項（法人の道府県民税の申告納付） — https://japanlaw.org/en/local-tax-act/art-53/par-79 · https://japanlaw.org/l/325AC0000000226/art-53/par-79 - 地方税法 第七十二条の三十二の二第十一項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-11 - 地方税法 第七十二条の八十九の三第十一項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-11 - 地方税法 第三百二十一条の八第七十六項（法人の市町村民税の申告納付） — https://japanlaw.org/en/local-tax-act/art-321-8/par-76 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-76 - 地方税法 第七百九十条の二第一項（総務大臣への報告） — https://japanlaw.org/en/local-tax-act/art-790-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-790-2/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