# Article 747-5, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-747-5/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 747-5, paragraph (1) (第七百四十七条の五第一項) 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 747-5, paragraph (1) (第七百四十七条の五第一項) — https://japanlaw.org/en/local-tax-act/art-747-5/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-747-5/par-1)
- 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:

> 他の行政機関の長に対して行う地方税関係通知のうち地方税関係法令の規定において書面等により行うことその他のその方法が規定されているもの以外のもので総務省令で定めるもの及び相続税法第五十八条第二項の規定による通知（次項及び第七百四十七条の十三において「特定地方税関係通知等」という。）については、地方税関係法令及び相続税法第五十八条第二項の規定にかかわらず、総務省令で定めるところにより、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うことができる。

English (Machine translation, not official):

> Of the local tax notices given to the head of another administrative organ, those, other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations, that are specified by Order of the Ministry of Internal Affairs and Communications, and notices under Article 58, paragraph (2) of the Inheritance Tax Act (referred to as "specified local tax notices, etc." in the following paragraph and Article 747-13) may be given, notwithstanding the provisions of local tax laws and regulations and Article 58, paragraph (2) of the Inheritance Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

## 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:

> 他の行政機関の長に対して行う地方税関係通知のうち地方税関係法令の規定において書面等により行うことその他のその方法が規定されているもの以外のもので総務省令で定めるもの及び相続税法第五十八条第二項の規定による通知（次項及び第七百四十七条の十三において「特定書面等以外行政機関宛通知」という。）については、地方税関係法令及び相続税法第五十八条第二項の規定にかかわらず、総務省令で定めるところにより、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うことができる。

English (Machine translation, corrected on review, not official):

> Of the local tax notices given to the head of another administrative organ, those, other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations, that are specified by Order of the Ministry of Internal Affairs and Communications, and notices under Article 58, paragraph (2) of the Inheritance Tax Act (referred to as "specified notice to an administrative organ other than in writing, etc." in the following paragraph and Article 747-13) may be given, notwithstanding the provisions of local tax laws and regulations and Article 58, paragraph (2) of the Inheritance Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

## 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:

> 他の行政機関の長に対して行う地方税関係通知及び国税関係通知のうち地方税関係法令又は国税関係法令の規定において書面等により行うことその他のその方法が規定されているもの以外のもので総務省令で定めるもの並びに税理士法第五十六条の規定に基づき行政機関の長が他の行政機関の長に対して行う第七百六十二条第一号ロに規定する通知（次項及び第七百四十七条の十三において「特定書面等以外行政機関宛通知」という。）については、地方税関係法令、国税関係法令及び同法第五十六条の規定にかかわらず、総務省令で定めるところにより、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うことができる。

English (Machine translation, corrected on review, not official):

> Of the local tax notices and national tax notices given to the head of another administrative organ, those, other than those for which the method, such as doing so in documents, etc., is prescribed in the provisions of local tax laws and regulations or laws and regulations on national taxes, that are specified by Order of the Ministry of Internal Affairs and Communications, and the notices prescribed in Article 762, item (i), (b) that the head of an administrative organ gives to the head of another administrative organ pursuant to Article 56 of the Certified Public Tax Accountant Act (referred to as "specified notice to an administrative organ other than in writing, etc." in the following paragraph and Article 747-13) may be given, notwithstanding the provisions of local tax laws and regulations, laws and regulations on national taxes and Article 56 of that Act, as provided by Order of the Ministry of Internal Affairs and Communications, by the method of using the electronic data processing system for local tax procedures and passing through the Organization.

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## 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)