# 地方税法 / Local Tax Act — 第七百九条 (Article 709) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-709. 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: 第七百九条 (Article 709)（水利地益税等の納税管理人） — address `art-709` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-709 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-709 - 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. --- ### 第七百九条（水利地益税等の納税管理人） — Tax Agents for Water Utilization and Land Benefit Tax, etc. caption: machine translation, not official art-709 · https://japanlaw.org/ja/local-tax-act/art-709 · https://japanlaw.org/l/325AC0000000226/art-709 **第一項** 水利地益税等の納税義務者（特別徴収に係る水利地益税等の納税義務者を除く。次項及び第七百十一条において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う地方団体内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納付又は納入に関する一切の事項を処理させるため、当該地方団体の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを地方団体の長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて地方団体の長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。 art-709/par-1 · https://japanlaw.org/ja/local-tax-act/art-709/par-1 · https://japanlaw.org/l/325AC0000000226/art-709/par-1 A person liable for water utilization and land benefit tax, etc. (excluding a person liable for water utilization and land benefit tax, etc. subject to special collection; the same applies in the following paragraph and in Article 711) or a special collection agent that has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as "address, etc.") in the local government in which it bears the obligation to pay or the obligation to remit must, in order to have all matters relating to payment or remittance handled, appoint a tax agent from among persons who have a address, etc. within the area specified by Prefectural or Municipal Ordinance of that local government and report this to the head of the local government, or apply to the head of the local government for, and obtain, approval to appoint as a tax agent a person who has a address, etc. outside that area and who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed. machine translation, not official **第二項** 前項の規定にかかわらず、当該納税義務者又は特別徴収義務者は、当該納税義務者又は特別徴収義務者に係る水利地益税等の徴収の確保に支障がないことについて地方団体の長に申請してその認定を受けたときは、納税管理人を定めることを要しない。 art-709/par-2 · https://japanlaw.org/ja/local-tax-act/art-709/par-2 · https://japanlaw.org/l/325AC0000000226/art-709/par-2 Notwithstanding the provisions of the preceding paragraph, the person liable for tax or special collection agent concerned is not required to appoint a tax agent if the person has applied to the head of the local government for, and obtained, a finding that there is no hindrance to securing the collection of the water utilization and land benefit tax, etc. relating to that person liable for tax or special collection agent. machine translation, not official --- ## Cites - art-709/par-1: 次項 → 地方税法 第七百九条第二項 (Article 709, paragraph (2)), art-709/par-2 — https://japanlaw.org/ja/local-tax-act/art-709/par-2 · https://japanlaw.org/l/325AC0000000226/art-709/par-2 - art-709/par-1: 第七百十一条 → 地方税法 第七百十一条 (Article 711), art-711 — https://japanlaw.org/ja/local-tax-act/art-711 · https://japanlaw.org/l/325AC0000000226/art-711 - art-709/par-1: 本項 → 地方税法 第七百九条第一項 (Article 709, paragraph (1)), art-709/par-1 — https://japanlaw.org/ja/local-tax-act/art-709/par-1 · https://japanlaw.org/l/325AC0000000226/art-709/par-1 - art-709/par-2: 前項 → 地方税法 第七百九条第一項 (Article 709, paragraph (1)), art-709/par-1 — https://japanlaw.org/ja/local-tax-act/art-709/par-1 · https://japanlaw.org/l/325AC0000000226/art-709/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七百九条第一項（水利地益税等の納税管理人） — https://japanlaw.org/ja/local-tax-act/art-709/par-1 · https://japanlaw.org/l/325AC0000000226/art-709/par-1 - 地方税法 第七百九条第二項（水利地益税等の納税管理人） — https://japanlaw.org/ja/local-tax-act/art-709/par-2 · https://japanlaw.org/l/325AC0000000226/art-709/par-2 - 地方税法 第七百十条第一項（水利地益税等の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-710/par-1 · https://japanlaw.org/l/325AC0000000226/art-710/par-1 - 地方税法 第七百十一条第一項（水利地益税等の納税管理人に係る不申告に関する過料） — https://japanlaw.org/ja/local-tax-act/art-711/par-1 · https://japanlaw.org/l/325AC0000000226/art-711/par-1 --- ## 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-20261027T214204-171, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-171, 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