# 地方税法 / Local Tax Act — 第七百九十二条 (Article 792)

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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: 第七百九十二条 (Article 792)（予算等） — address `art-792`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-792
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-792
- 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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### 第七百九十二条（予算等） — Budget, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-792 · https://japanlaw.org/en/local-tax-act/art-792 · https://japanlaw.org/l/325AC0000000226/art-792</sup>

  **第一項**  機構は、毎事業年度、予算及び事業計画（次項及び第三項において「予算等」という。）を作成しなければならない。
  <sup>art-792/par-1 · https://japanlaw.org/en/local-tax-act/art-792/par-1 · https://japanlaw.org/l/325AC0000000226/art-792/par-1</sup>
  The Organization must prepare a budget and a business plan (referred to as "budget, etc." in the following paragraph and paragraph (3)) for each fiscal year.
  <sup>machine translation, not official</sup>

  **第二項**  機構は、予算等を作成し、又は変更したときは、遅滞なく、これを総務大臣に届け出なければならない。
  <sup>art-792/par-2 · https://japanlaw.org/en/local-tax-act/art-792/par-2 · https://japanlaw.org/l/325AC0000000226/art-792/par-2</sup>
  When the Organization has prepared or changed its budget, etc., it must without delay notify the Minister for Internal Affairs and Communications of it.
  <sup>machine translation, not official</sup>

  **第三項**  機構は、前項の規定による届出をしたときは、遅滞なく、その予算等を公表しなければならない。
  <sup>art-792/par-3 · https://japanlaw.org/en/local-tax-act/art-792/par-3 · https://japanlaw.org/l/325AC0000000226/art-792/par-3</sup>
  When the Organization has made the notification under the preceding paragraph, it must without delay make its budget, etc. public.
  <sup>machine translation, not official</sup>

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## Cites
- art-792/par-1: 次項 → 地方税法 第七百九十二条第二項 (Article 792, paragraph (2)), art-792/par-2 — https://japanlaw.org/en/local-tax-act/art-792/par-2 · https://japanlaw.org/l/325AC0000000226/art-792/par-2
- art-792/par-1: 第三項 → 地方税法 第七百九十二条第三項 (Article 792, paragraph (3)), art-792/par-3 — https://japanlaw.org/en/local-tax-act/art-792/par-3 · https://japanlaw.org/l/325AC0000000226/art-792/par-3
- art-792/par-3: 前項 → 地方税法 第七百九十二条第二項 (Article 792, paragraph (2)), art-792/par-2 — https://japanlaw.org/en/local-tax-act/art-792/par-2 · https://japanlaw.org/l/325AC0000000226/art-792/par-2

## Cited by

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

- 地方税法 第七百九十二条第一項（予算等） — https://japanlaw.org/en/local-tax-act/art-792/par-1 · https://japanlaw.org/l/325AC0000000226/art-792/par-1
- 地方税法 第七百九十二条第三項（予算等） — https://japanlaw.org/en/local-tax-act/art-792/par-3 · https://japanlaw.org/l/325AC0000000226/art-792/par-3
- 地方税法 第七百九十五条第一項（総務省令への委任） — https://japanlaw.org/en/local-tax-act/art-795/par-1 · https://japanlaw.org/l/325AC0000000226/art-795/par-1
- 地方税法 第八百二条第一項第三号 — https://japanlaw.org/en/local-tax-act/art-802/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-3
- 地方税法 第八百二条第一項第五号 — https://japanlaw.org/en/local-tax-act/art-802/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-5

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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