# 地方税法 / Local Tax Act — 第七百四十七条の二 (Article 747-2)
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- 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: 第七百四十七条の二 (Article 747-2)（地方税関係申告等の特例） — address `art-747-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-747-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-2
- 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.
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### 第七百四十七条の二（地方税関係申告等の特例） — Special Provisions on Local Tax Filing, etc.
caption: machine translation, not official
art-747-2 · https://japanlaw.org/ja/local-tax-act/art-747-2 · https://japanlaw.org/l/325AC0000000226/art-747-2
**第一項** 地方税関係申告等（第七百六十二条第一号イに掲げる通知をいう。次条第一項において同じ。）のうち、この法律又はこれに基づく命令若しくは条例若しくは規則（以下この条から第七百四十七条の五までにおいて「地方税関係法令」という。）の規定において書面等（書面、書類、文書その他文字、図形その他の人の知覚によつて認識することができる情報が記載された紙その他の有体物をいう。次条から第七百四十七条の五までにおいて同じ。）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（次に掲げるものを除く。次項及び第七百四十七条の十三において「書面等地方税関係申告等」という。）については、当該方法により行う場合又は情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により同項に規定する電子情報処理組織を使用する方法により行う場合を除き、地方税関係法令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（同号に規定する地方税関係手続用電子情報処理組織をいう。以下この条から第七百四十七条の五までにおいて同じ。）を使用し、かつ、地方税共同機構（以下この章において「機構」という。）を経由する方法により行うことができる。
art-747-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1
With regard to local tax filing, etc. (meaning the notices listed in Article 762, item (i), (a); the same applies in paragraph (1) of the following Article), those for which the method of making them, such as by documents, etc. (meaning paper or other tangible objects on which information recognizable by human perception, such as written documents, papers, writings, characters and figures, is recorded; the same applies in the following Article through Article 747-5), is prescribed in the provisions of this Act or orders, ordinances or rules based on it (hereinafter in this Article through Article 747-5 referred to as "local tax laws and regulations") (excluding the following; hereinafter in the following paragraph and Article 747-13 referred to as "local tax filing, etc. in documents, etc."), unless they are made by that method or by the method of using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology pursuant to that paragraph, they may be made, notwithstanding the provisions of local tax laws and regulations, 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 (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this Article through Article 747-5) and passing through the Local Tax Joint Organization (hereinafter in this Chapter referred to as the "Organization").
machine translation, not official
**一** 第五十三条第六十五項の規定による同項の申告
art-747-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1/item-1
A filing under Article 53, paragraph (65) pursuant to the provisions of that paragraph;
machine translation, not official
**二** 第七十二条の三十二第一項の規定による同項の申告
art-747-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1/item-2
A filing under Article 72-32, paragraph (1) pursuant to the provisions of that paragraph.
machine translation, not official
**三** 第七十二条の八十九の二第一項の規定による同項の申告
art-747-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1/item-3
A filing under Article 72-89-2, paragraph (1) pursuant to the provisions of that paragraph;
machine translation, not official
**四** 第三百十七条の六第五項の規定による同項に規定する給与支払報告書記載事項の提供
art-747-2/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1/item-4
Provision of the particulars of the salary payment report prescribed in Article 317-6, paragraph (5) pursuant to the provisions of that paragraph;
machine translation, not official
**五** 第三百十七条の六第六項の規定による同項に規定する公的年金等支払報告書記載事項の提供
art-747-2/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1/item-5
Provision of the particulars of a public pension payment report prescribed in Article 317-6, paragraph (6) pursuant to the provisions of that paragraph;
machine translation, not official
**六** 第三百二十一条の七の十一第一項に規定する通知
art-747-2/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1/item-6
The notification prescribed in Article 321-7-11, paragraph (1);
machine translation, not official
**七** 第三百二十一条の八第六十二項の規定による同項の申告
art-747-2/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1/item-7
A filing under Article 321-8, paragraph (62) pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 情報通信技術を活用した行政の推進等に関する法律第六条第二項から第四項まで及び第六項の規定は、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書面等地方税関係申告等について準用する。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 当該申請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。）
法令その他の当該申請等 地方税関係法令その他の当該書面等地方税関係申告等（同条第一項に規定する書面等地方税関係申告等をいう。）
第三項 当該申請等を受ける行政機関等 地方税法第七百六十二条第一号の地方税共同機構（第六項において「機構」という。）
当該行政機関等 同号イに規定する地方団体の長
第四項 当該申請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
第六項 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二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、機構を経由する
主務省令 総務省令
前各項 同項及び第二項から第四項まで
前項 地方税法第七百四十七条の二第一項
第五項 第四項
art-747-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-747-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-2
The provisions of Article 6, paragraphs (2) through (4) and (6) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology apply mutatis mutandis to local tax filing, etc. in documents, etc. made by the method of using the electronic data processing system for local tax procedures under the preceding paragraph and passing through the Organization. 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 application, 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 application, etc. concerned local tax laws and regulations and other such local tax filing, etc. in documents, etc. concerned (meaning local tax filing, etc. in documents, etc. prescribed in Article 747-2, paragraph (1) of the Local Tax Act)
paragraph (3) administrative organ, etc. that receives the application, etc. concerned Local Tax Joint Organization under Article 762, item (i) of the Local Tax Act (referred to as the "Organization" in paragraph (6))
that administrative organ, etc. head of a local government prescribed in Article 762, item (i), (a) of the Local Tax Act
paragraph (4) other laws and regulations relating to the application, 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 (6) uses the electronic data processing system under paragraph (1) uses the electronic data processing system for local tax procedures under Article 747-2, paragraph (1) of the Local Tax Act, as prescribed in Article 762, item (i) of that Act, and passes through the Organization
Order of the competent ministry Order of the Ministry of Internal Affairs and Communications
the preceding paragraphs Article 747-2, paragraph (1) of the Local Tax Act and paragraphs (2) through (4)
the preceding paragraph Article 747-2, paragraph (1) of the Local Tax Act
paragraph (5) paragraph (4)
machine translation, not official
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## Cites
- art-747-2/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-1
- art-747-2/par-1: 次条第一項 → 地方税法 第七百四十七条の三第一項 (Article 747-3, paragraph (1)), art-747-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-3/par-1
- art-747-2/par-1: この条 → 地方税法 第七百四十七条の二 (Article 747-2), art-747-2 — https://japanlaw.org/ja/local-tax-act/art-747-2 · https://japanlaw.org/l/325AC0000000226/art-747-2
- art-747-2/par-1: 第七百四十七条の五 → 地方税法 第七百四十七条の五 (Article 747-5), art-747-5 — https://japanlaw.org/ja/local-tax-act/art-747-5 · https://japanlaw.org/l/325AC0000000226/art-747-5
- art-747-2/par-1: 次条から第七百四十七条の五まで → 地方税法 第七百四十七条の三 (Article 747-3), art-747-3 — https://japanlaw.org/ja/local-tax-act/art-747-3 · https://japanlaw.org/l/325AC0000000226/art-747-3
- art-747-2/par-1: 次条から第七百四十七条の五まで → 地方税法 第七百四十七条の四 (Article 747-4), art-747-4 — https://japanlaw.org/ja/local-tax-act/art-747-4 · https://japanlaw.org/l/325AC0000000226/art-747-4
- art-747-2/par-1: 次項 → 地方税法 第七百四十七条の二第二項 (Article 747-2, paragraph (2)), art-747-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-747-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-2
- art-747-2/par-1: 第七百四十七条の十三 → 地方税法 第七百四十七条の十三 (Article 747-13), art-747-13 — https://japanlaw.org/ja/local-tax-act/art-747-13 · https://japanlaw.org/l/325AC0000000226/art-747-13
- art-747-2/par-1: 情報通信技術を活用した行政の推進等に関する法律第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-747-2/par-1/item-1: 第五十三条第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/art-53/par-65 · https://japanlaw.org/l/325AC0000000226/art-53/par-65
- art-747-2/par-1/item-2: 第七十二条の三十二第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- art-747-2/par-1/item-3: 第七十二条の八十九の二第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- art-747-2/par-1/item-4: 第三百十七条の六第五項 → 地方税法 第三百十七条の六第五項 (Article 317-6, paragraph (5)), art-317-6/par-5 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-5
- art-747-2/par-1/item-5: 第三百十七条の六第六項 → 地方税法 第三百十七条の六第六項 (Article 317-6, paragraph (6)), art-317-6/par-6 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-6 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-6
- art-747-2/par-1/item-6: 第三百二十一条の七の十一第一項 → 地方税法 第三百二十一条の七の十一第一項 (Article 321-7-11, paragraph (1)), art-321-7-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-11/par-1
- art-747-2/par-1/item-7: 第三百二十一条の八第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-62 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-62
- art-747-2/par-2: 情報通信技術を活用した行政の推進等に関する法律第六条第二項 → e-Gov law 414AC0000000151, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-747-2/par-2: 第四項 → e-Gov law 414AC0000000151, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- art-747-2/par-2: 第六項 → e-Gov law 414AC0000000151, 第六条第六項 (Article 6, paragraph (6)), art-6/par-6 — not held in this collection
- art-747-2/par-2: 前項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1
- art-747-2/par-2: 同条 → e-Gov law 414AC0000000151, 第六条 (Article 6), art-6 — not held in this collection
- art-747-2/par-2: 地方税法第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-1
## Cited by
9 provisions cite this one. No official source publishes this direction.
- 地方税法 第百五十九条第一項（自動車税の徴収の方法の特例） — https://japanlaw.org/ja/local-tax-act/art-159/par-1 · https://japanlaw.org/l/325AC0000000226/art-159/par-1
- 地方税法 第三百二十一条の四第七項（給与所得に係る特別徴収義務者の指定等） — https://japanlaw.org/ja/local-tax-act/art-321-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-7
- 地方税法 第三百九十三条第二項（道府県知事又は総務大臣がする固定資産の価格等の納税者に対する通知） — https://japanlaw.org/ja/local-tax-act/art-393/par-2 · https://japanlaw.org/l/325AC0000000226/art-393/par-2
- 地方税法 第七百四十七条の二第一項（地方税関係申告等の特例） — https://japanlaw.org/ja/local-tax-act/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1
- 地方税法 第七百四十七条の二第二項（地方税関係申告等の特例） — https://japanlaw.org/ja/local-tax-act/art-747-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-2
- 地方税法 第七百四十七条の四第二項（地方税関係通知の特例） — https://japanlaw.org/ja/local-tax-act/art-747-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-4/par-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（２）（用語の意義） — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-2/sub-2/sub2-2
- 地方税法 附則第三十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5011-16/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/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-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