# 地方税法 / Local Tax Act — 第七百四十七条の十 (Article 747-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-747-10. 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: 第七百四十七条の十 (Article 747-10)（機構指定納付受託者の納付又は納入） — address `art-747-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-747-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-10 - 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. --- ### 第七百四十七条の十（機構指定納付受託者の納付又は納入） — Payment or Remittance by Payment Agent Designated by the Organization caption: machine translation, not official art-747-10 · https://japanlaw.org/ja/local-tax-act/art-747-10 · https://japanlaw.org/l/325AC0000000226/art-747-10 **第一項** 機構指定納付受託者は、第七百四十七条の七の規定により特定徴収金を納付し、又は納入しようとする者の委託を受けたときは、機構が指定する日までに当該委託を受けた特定徴収金を機構に納付し、又は納入しなければならない。 art-747-10/par-1 · https://japanlaw.org/ja/local-tax-act/art-747-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-1 When a payment agent designated by the Organization has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7, it must pay or remit the specified collections so entrusted to the Organization by the date designated by the Organization. machine translation, not official **第二項** 機構指定納付受託者は、第七百四十七条の七の規定により特定徴収金を納付し、又は納入しようとする者の委託を受けたときは、遅滞なく、総務省令で定めるところにより、その旨及び当該委託を受けた年月日を機構に報告しなければならない。 art-747-10/par-2 · https://japanlaw.org/ja/local-tax-act/art-747-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-2 When a payment agent designated by the Organization has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7, it must report that fact and the date of the entrustment to the Organization without delay, as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第三項** 機構は、前項の規定による報告を受けたときは、速やかに、総務省令で定めるところにより、当該報告に係る事項を当該報告に係る特定徴収金を納付し、又は納入すべき地方団体に通知しなければならない。 art-747-10/par-3 · https://japanlaw.org/ja/local-tax-act/art-747-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-3 When the Organization has received a report under the preceding paragraph, it must promptly notify the local government that is to receive the payment or remittance of the specified collections relating to the report of the matters relating to the report, as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第四項** 第一項の場合において、当該機構指定納付受託者が同項の指定する日までに当該特定徴収金を機構に納付し、又は納入したときは、当該委託を受けた日に当該特定徴収金の納付又は納入がされたものとみなす。 art-747-10/par-4 · https://japanlaw.org/ja/local-tax-act/art-747-10/par-4 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-4 In the case referred to in paragraph (1), if the payment agent designated by the Organization has paid or remitted the specified collections to the Organization by the date designated under that paragraph, the specified collections are deemed to have been paid or remitted on the date of the entrustment. machine translation, not official --- ## Cites - art-747-10/par-1: 第七百四十七条の七 → 地方税法 第七百四十七条の七 (Article 747-7), art-747-7 — https://japanlaw.org/ja/local-tax-act/art-747-7 · https://japanlaw.org/l/325AC0000000226/art-747-7 - art-747-10/par-2: 第七百四十七条の七 → 地方税法 第七百四十七条の七 (Article 747-7), art-747-7 — https://japanlaw.org/ja/local-tax-act/art-747-7 · https://japanlaw.org/l/325AC0000000226/art-747-7 - art-747-10/par-3: 前項 → 地方税法 第七百四十七条の十第二項 (Article 747-10, paragraph (2)), art-747-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-747-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-2 - art-747-10/par-4: 第一項 → 地方税法 第七百四十七条の十第一項 (Article 747-10, paragraph (1)), art-747-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 第十三条の四第一項（指定納付受託者等が委託を受けた場合の徴収の特例） — https://japanlaw.org/ja/local-tax-act/art-13-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-4/par-1 - 地方税法 第十三条の四第二項（指定納付受託者等が委託を受けた場合の徴収の特例） — https://japanlaw.org/ja/local-tax-act/art-13-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-13-4/par-2 - 地方税法 第七百四十七条の十第三項（機構指定納付受託者の納付又は納入） — https://japanlaw.org/ja/local-tax-act/art-747-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-3 - 地方税法 第七百四十七条の十第四項（機構指定納付受託者の納付又は納入） — https://japanlaw.org/ja/local-tax-act/art-747-10/par-4 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-4 - 地方税法 第七百四十七条の十一第二項（機構指定納付受託者の帳簿保存等の義務） — https://japanlaw.org/ja/local-tax-act/art-747-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-11/par-2 - 地方税法 第七百四十七条の十一第三項（機構指定納付受託者の帳簿保存等の義務） — https://japanlaw.org/ja/local-tax-act/art-747-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-11/par-3 - 地方税法 第七百四十七条の十二第一項第二号（機構指定納付受託者の指定の取消し） — https://japanlaw.org/ja/local-tax-act/art-747-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1/item-2 - 地方税法 第七百四十七条の十三第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-747-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-13/par-1 - 地方税法 第七百六十二条第一項第二号ロ（３）（用語の意義） — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-2/sub-2/sub2-3 --- ## 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-20261027T202151-226, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-180, 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