# 地方税法 / Local Tax Act — 第七百九十三条 (Article 793) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-793. 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: 第七百九十三条 (Article 793)（財務諸表等） — address `art-793` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-793 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-793 - 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. --- ### 第七百九十三条（財務諸表等） — Financial Statements, etc. caption: machine translation, not official art-793 · https://japanlaw.org/en/local-tax-act/art-793 · https://japanlaw.org/l/325AC0000000226/art-793 **第一項** 機構は、毎事業年度、貸借対照表、損益計算書その他総務省令で定める書類及びこれらの附属明細書（以下この条及び第八百二条第七号において「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に総務大臣に提出しなければならない。 art-793/par-1 · https://japanlaw.org/en/local-tax-act/art-793/par-1 · https://japanlaw.org/l/325AC0000000226/art-793/par-1 Each fiscal year, the Organization must prepare a balance sheet, a profit and loss statement, other documents specified by an Order of the Ministry of Internal Affairs and Communications, and their detailed statements (referred to as the "financial statements" in this Article and Article 802, item (vii)), and submit them to the Minister for Internal Affairs and Communications within three months after the end of that fiscal year. machine translation, not official **第二項** 機構は、前項の規定により財務諸表を提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書を添え、並びに財務諸表及び決算報告書に関する監事の意見書を添付しなければならない。 art-793/par-2 · https://japanlaw.org/en/local-tax-act/art-793/par-2 · https://japanlaw.org/l/325AC0000000226/art-793/par-2 When the Organization submits the financial statements under the preceding paragraph, it must attach to them the business report for that fiscal year and the statement of accounts prepared in accordance with the budget classifications, and also attach the auditor's written opinion on the financial statements and the statement of accounts. machine translation, not official **第三項** 機構は、第一項の規定により財務諸表を提出したときは、遅滞なく、当該財務諸表を官報に公告し、かつ、当該財務諸表、前項に規定する事業報告書、決算報告書及び監事の意見書を、各事務所に備え置き、総務省令で定める期間、公衆の縦覧に供しなければならない。 art-793/par-3 · https://japanlaw.org/en/local-tax-act/art-793/par-3 · https://japanlaw.org/l/325AC0000000226/art-793/par-3 When the Organization has submitted the financial statements under paragraph (1), it must, without delay, give public notice of those financial statements in the Official Gazette, and keep those financial statements, the business report and statement of accounts prescribed in the preceding paragraph, and the auditor's written opinion at each of its offices and make them available for public inspection for the period specified by an Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第四項** 機構は、第一項の規定により財務諸表を提出したときは、遅滞なく、総務省令で定めるところにより、当該財務諸表の内容である情報を、当該事業年度の決算について代表者会議の議決を経た日後五年を経過する日までの間、継続して電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。）により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、前項の規定（同項の規定による公告に係る部分に限る。）は、適用しない。 art-793/par-4 · https://japanlaw.org/en/local-tax-act/art-793/par-4 · https://japanlaw.org/l/325AC0000000226/art-793/par-4 When the Organization has submitted the financial statements under paragraph (1), it may, without delay and as provided by an Order of the Ministry of Internal Affairs and Communications, take measures to place the information constituting the content of those financial statements in a state in which an unspecified large number of persons can continuously receive it by electronic means (meaning a method using an electronic data processing system or another method using information and communications technology that is specified by an Order of the Ministry of Internal Affairs and Communications) until the date on which five years have passed after the day on which the representatives' meeting adopted a resolution on the settlement of accounts for that fiscal year. In this case, the provisions of the preceding paragraph (limited to the part relating to the public notice under that paragraph) do not apply. machine translation, not official --- ## Cites - art-793/par-1: この条 → 地方税法 第七百九十三条 (Article 793), art-793 — https://japanlaw.org/en/local-tax-act/art-793 · https://japanlaw.org/l/325AC0000000226/art-793 - art-793/par-1: 第八百二条第七号 → 地方税法 第八百二条第一項第七号 (Article 802, paragraph (1), item (vii)), art-802/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-802/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-7 - art-793/par-2: 前項 → 地方税法 第七百九十三条第一項 (Article 793, paragraph (1)), art-793/par-1 — https://japanlaw.org/en/local-tax-act/art-793/par-1 · https://japanlaw.org/l/325AC0000000226/art-793/par-1 - art-793/par-3: 第一項 → 地方税法 第七百九十三条第一項 (Article 793, paragraph (1)), art-793/par-1 — https://japanlaw.org/en/local-tax-act/art-793/par-1 · https://japanlaw.org/l/325AC0000000226/art-793/par-1 - art-793/par-3: 前項 → 地方税法 第七百九十三条第二項 (Article 793, paragraph (2)), art-793/par-2 — https://japanlaw.org/en/local-tax-act/art-793/par-2 · https://japanlaw.org/l/325AC0000000226/art-793/par-2 - art-793/par-4: 第一項 → 地方税法 第七百九十三条第一項 (Article 793, paragraph (1)), art-793/par-1 — https://japanlaw.org/en/local-tax-act/art-793/par-1 · https://japanlaw.org/l/325AC0000000226/art-793/par-1 - art-793/par-4: 前項 → 地方税法 第七百九十三条第三項 (Article 793, paragraph (3)), art-793/par-3 — https://japanlaw.org/en/local-tax-act/art-793/par-3 · https://japanlaw.org/l/325AC0000000226/art-793/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七百九十三条第一項（財務諸表等） — https://japanlaw.org/en/local-tax-act/art-793/par-1 · https://japanlaw.org/l/325AC0000000226/art-793/par-1 - 地方税法 第七百九十三条第二項（財務諸表等） — https://japanlaw.org/en/local-tax-act/art-793/par-2 · https://japanlaw.org/l/325AC0000000226/art-793/par-2 - 地方税法 第七百九十三条第三項（財務諸表等） — https://japanlaw.org/en/local-tax-act/art-793/par-3 · https://japanlaw.org/l/325AC0000000226/art-793/par-3 - 地方税法 第七百九十三条第四項（財務諸表等） — https://japanlaw.org/en/local-tax-act/art-793/par-4 · https://japanlaw.org/l/325AC0000000226/art-793/par-4 - 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六号 — https://japanlaw.org/en/local-tax-act/art-802/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-6 - 地方税法 第八百二条第一項第七号 — https://japanlaw.org/en/local-tax-act/art-802/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-7 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-187, 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