# Article 747-4, paragraph (2), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-747-4/par-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. How the wording of Article 747-4, paragraph (2) (第七百四十七条の四第二項) 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 747-4, paragraph (2) (第七百四十七条の四第二項) — https://japanlaw.org/en/local-tax-act/art-747-4/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-747-4/par-2) - The law's amendments: https://japanlaw.org/en/local-tax-act/amendments - 3 wordings, oldest first. ## 1. Before Act No. 7 of 2025 - State: In force Japanese: > 情報通信技術を活用した行政の推進等に関する法律第七条第二項から第五項までの規定は、前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた特定書面等地方税関係通知について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 > 第二項 当該処分通知等に関する他の法令 地方税関係法令（地方税法第七百四十七条の二第一項に規定する地方税関係法令をいう。以下この項及び第四項において同じ。） > 法令その他の当該処分通知等 地方税関係法令その他の当該特定書面等地方税関係通知（同法第七百四十七条の四第一項に規定する特定書面等地方税関係通知をいう。次項において同じ。） > 第三項 、当該 、地方税法第七百六十二条第一号の > 第四項 当該処分通知等に関する他の法令 地方税関係法令 > 当該法令 当該地方税関係法令 > 主務省令 総務省令 > 第五項 第一項の電子情報処理組織を使用する 地方税法第七百四十七条の四第一項の同法第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構を経由する > 主務省令 総務省令 > 前各項 同項及び前三項 > 前項 地方税法第七百四十七条の四第一項 English (Machine translation, corrected on review, not official): > The provisions of Article 7, paragraphs (2) through (5) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to specified local tax notice in writing, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph. In this case, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the same table are deemed to be replaced with the words set out in the right-hand column of the same table, respectively. > paragraph (2) other laws and regulations relating to the notice of disposition, etc. concerned local tax laws and regulations (meaning the local tax laws and regulations prescribed in Article 747-2, paragraph (1) of the Local Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) > laws and regulations and other such notice of disposition, etc. concerned local tax laws and regulations and other such specified local tax notice in writing, etc. concerned (meaning the specified local tax notice in writing, etc. prescribed in Article 747-4, paragraph (1) of the Local Tax Act; the same applies in the following paragraph) > paragraph (3) the computer used by the person receiving the notice of disposition, etc. concerned the computer, as referred to in Article 762, item (i) of the Local Tax Act, used by the person receiving the notice of disposition, etc. > paragraph (4) other laws and regulations relating to the notice of disposition, etc. concerned local tax laws and regulations > the laws and regulations concerned the local tax laws and regulations concerned > Order of the competent ministry Order of the Ministry of Internal Affairs and Communications > paragraph (5) uses the electronic data processing system under paragraph (1) uses the electronic data processing system for local tax procedures under Article 747-4, paragraph (1) of the Local Tax Act, as prescribed in Article 762, item (i) of that Act, and passes through the Local Tax Joint Organization > Order of the competent ministry Order of the Ministry of Internal Affairs and Communications > the preceding paragraphs Article 747-4, paragraph (1) of the Local Tax Act and the preceding three paragraphs > the preceding paragraph Article 747-4, paragraph (1) of the Local Tax Act ## 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: > 情報通信技術を活用した行政の推進等に関する法律第七条第二項から第五項までの規定は、前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた特定書面等行政機関宛通知について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 > 第二項 当該処分通知等に関する他の法令 地方税関係法令（地方税法第七百四十七条の二第一項に規定する地方税関係法令をいう。以下この項及び第四項において同じ。） > 法令その他の当該処分通知等 地方税関係法令その他の当該特定書面等行政機関宛通知（同法第七百四十七条の四第一項に規定する特定書面等行政機関宛通知をいう。） > 第三項 、当該 、地方税法第七百六十二条第一号の > 第四項 当該処分通知等に関する他の法令 地方税関係法令 > 当該法令 当該地方税関係法令 > 主務省令 総務省令 > 第五項 第一項の電子情報処理組織を使用する 地方税法第七百四十七条の四第一項の同法第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構を経由する > 主務省令 総務省令 > 前各項 同項及び前三項 > 前項 地方税法第七百四十七条の四第一項 English (Machine translation, corrected on review, not official): > The provisions of Article 7, paragraphs (2) through (5) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to specified notice to an administrative organ in writing, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph. In this case, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the same table are deemed to be replaced with the words set out in the right-hand column of the same table, respectively. > paragraph (2) other laws and regulations relating to the notice of disposition, etc. concerned local tax laws and regulations (meaning the local tax laws and regulations prescribed in Article 747-2, paragraph (1) of the Local Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) > laws and regulations and other such notice of disposition, etc. concerned local tax laws and regulations and other such specified notice to an administrative organ in writing, etc. concerned (meaning the specified notice to an administrative organ in writing, etc. prescribed in Article 747-4, paragraph (1) of the Local Tax Act) > paragraph (3) the computer used by the person receiving the notice of disposition, etc. concerned the computer, as referred to in Article 762, item (i) of the Local Tax Act, used by the person receiving the notice of disposition, etc. > paragraph (4) other laws and regulations relating to the notice of disposition, etc. concerned local tax laws and regulations > the laws and regulations concerned the local tax laws and regulations concerned > Order of the competent ministry Order of the Ministry of Internal Affairs and Communications > paragraph (5) uses the electronic data processing system under paragraph (1) uses the electronic data processing system for local tax procedures under Article 747-4, paragraph (1) of the Local Tax Act, as prescribed in Article 762, item (i) of that Act, and passes through the Local Tax Joint Organization > Order of the competent ministry Order of the Ministry of Internal Affairs and Communications > the preceding paragraphs Article 747-4, paragraph (1) of the Local Tax Act and the preceding three paragraphs > the preceding paragraph Article 747-4, paragraph (1) of the Local Tax Act ## 3. 1 May 2027 — Act No. 2 of 2026 - State: Not yet in force - Takes effect: 1 May 2027 - The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002 Japanese: > 情報通信技術を活用した行政の推進等に関する法律第七条第二項から第五項までの規定は、前項の地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由する方法により行われた特定書面等行政機関宛通知について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 > 第二項 当該処分通知等に関する他の法令 地方税関係法令（地方税法第七百四十七条の二第一項に規定する地方税関係法令をいう。以下この項及び第四項において同じ。）又は国税関係法令（同法第七百四十七条の四第一項に規定する国税関係法令をいう。以下この項及び第四項において同じ。） > 法令その他の当該処分通知等 地方税関係法令及び国税関係法令その他の当該特定書面等行政機関宛通知（同条第一項に規定する特定書面等行政機関宛通知をいう。） > 第三項 、当該 、地方税法第七百六十二条第一号の > 第四項 当該処分通知等に関する他の法令 地方税関係法令又は国税関係法令 > 当該法令 当該地方税関係法令及び国税関係法令 > 主務省令 総務省令 > 第五項 第一項の電子情報処理組織を使用する 地方税法第七百四十七条の四第一項の同法第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構を経由する > 主務省令 総務省令 > 前各項 同項及び前三項 > 前項 地方税法第七百四十七条の四第一項 English (Machine translation, corrected on review, not official): > The provisions of Article 7, paragraphs (2) through (5) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to specified notice to an administrative organ in writing, etc. given by the method of using the electronic data processing system for local tax procedures and passing through the Organization under the preceding paragraph. In this case, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the same table are deemed to be replaced with the words set out in the right-hand column of the same table, respectively. > paragraph (2) other laws and regulations relating to the notice of disposition, etc. concerned local tax laws and regulations (meaning the local tax laws and regulations prescribed in Article 747-2, paragraph (1) of the Local Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) or laws and regulations on national taxes (meaning the laws and regulations on national taxes prescribed in Article 747-4, paragraph (1) of that Act; the same applies hereinafter in this paragraph and paragraph (4)) > laws and regulations and other such notice of disposition, etc. concerned local tax laws and regulations and laws and regulations on national taxes, and other such specified notice to an administrative organ in writing, etc. concerned (meaning the specified notice to an administrative organ in writing, etc. prescribed in paragraph (1) of that Article) > paragraph (3) the computer used by the person receiving the notice of disposition, etc. concerned the computer, as referred to in Article 762, item (i) of the Local Tax Act, used by the person receiving the notice of disposition, etc. > paragraph (4) other laws and regulations relating to the notice of disposition, etc. concerned local tax laws and regulations or laws and regulations on national taxes > the laws and regulations concerned the local tax laws and regulations and laws and regulations on national taxes concerned > Order of the competent ministry Order of the Ministry of Internal Affairs and Communications > paragraph (5) uses the electronic data processing system under paragraph (1) uses the electronic data processing system for local tax procedures under Article 747-4, paragraph (1) of the Local Tax Act, as prescribed in Article 762, item (i) of that Act, and passes through the Local Tax Joint Organization > Order of the competent ministry Order of the Ministry of Internal Affairs and Communications > the preceding paragraphs Article 747-4, paragraph (1) of the Local Tax Act and the preceding three paragraphs > the preceding paragraph Article 747-4, paragraph (1) of the Local Tax Act --- ## 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) (2 records) - The Japanese text after: e-Gov (Digital Agency) (2 records)