# Article 747-13, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-747-13/par-1. 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.

How the wording of Article 747-13, paragraph (1) (第七百四十七条の十三第一項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 747-13, paragraph (1) (第七百四十七条の十三第一項) — https://japanlaw.org/en/local-tax-act/art-747-13/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-747-13/par-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 7 of 2025

- State: In force

Japanese:

> 第七百四十七条の二から前条までに定めるもののほか、第七百四十七条の二第一項の規定により行われる書面等地方税関係申告等及び第七百四十七条の三第一項の規定により行われる書面等以外地方税関係申告等並びに第七百四十七条の四第一項の規定により行われる特定書面等地方税関係通知及び第七百四十七条の五第一項の規定により行われる特定地方税関係通知等並びに第七百四十七条の六から前条までの規定により行われる特定徴収金の収納に関し必要な事項は、政令で定める。

English (Machine translation, not official):

> In addition to what is provided for in Articles 747-2 through the preceding Article, matters necessary concerning local tax filing, etc. in documents, etc. made pursuant to the provisions of Article 747-2, paragraph (1), local tax filing, etc. other than one in documents, etc. made pursuant to the provisions of Article 747-3, paragraph (1), specified local tax notices in writing, etc. made pursuant to the provisions of Article 747-4, paragraph (1), and specified local tax notices, etc. made pursuant to the provisions of Article 747-5, paragraph (1), and the receipt of specified collections made pursuant to the provisions of Articles 747-6 through the preceding Article, are specified by Cabinet Order.

## 2. 1 April 2027 — Act No. 7 of 2025

- State: Not yet in force
- Takes effect: 1 April 2027
- The amendment: Reworded (Act No. 7 of 2025) — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007

Japanese:

> 第七百四十七条の二から前条までに定めるもののほか、第七百四十七条の二第一項の規定により行われる書面等地方税関係申告等及び第七百四十七条の三第一項の規定により行われる書面等以外地方税関係申告等並びに第七百四十七条の四第一項の規定により行われる特定書面等行政機関宛通知、第七百四十七条の五第一項の規定により行われる特定書面等以外行政機関宛通知並びに第七百四十七条の五の二第一項の規定により行われる既通知内容の提供及び同条第二項の規定により行われる通知内容の提供並びに第七百四十七条の六から前条までの規定により行われる特定徴収金の収納に関し必要な事項は、政令で定める。

English (Machine translation, not official):

> In addition to what is provided for in Article 747-2 through the preceding Article, matters necessary for local tax filing, etc. in documents, etc. made pursuant to the provisions of Article 747-2, paragraph (1), local tax filing, etc. other than one in documents, etc. made pursuant to the provisions of Article 747-3, paragraph (1), specified notice to an administrative organ in writing, etc. made pursuant to the provisions of Article 747-4, paragraph (1), specified notice to an administrative organ other than in writing, etc. made pursuant to the provisions of Article 747-5, paragraph (1), provision of contents already notified made pursuant to the provisions of Article 747-5-2, paragraph (1) and provision of notified content made pursuant to the provisions of paragraph (2) of that Article, and receipt of specified collections made pursuant to the provisions of Articles 747-6 through the preceding Article, are specified by Cabinet Order.

---

## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_506AC0000000060)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007)