# 地方税法 / Local Tax Act — 第七百四十七条の六 (Article 747-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-747-6. 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: 第七百四十七条の六 (Article 747-6)（特定徴収金の収納の特例） — address `art-747-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-747-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-6 - 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. --- ### 第七百四十七条の六（特定徴収金の収納の特例） — Special Provisions on Receipt of Specified Collections caption: machine translation, not official art-747-6 · https://japanlaw.org/ja/local-tax-act/art-747-6 · https://japanlaw.org/l/325AC0000000226/art-747-6 **第一項** 地方団体は、特定徴収金の収納の事務については、政令で定めるところにより、機構に行わせるものとする。 art-747-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-747-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-1 A local government is to have the Organization perform the affairs of receiving specified collections, as provided by Cabinet Order. machine translation, not official **第二項** 前項の「特定徴収金」とは、地方税に係る地方団体の徴収金のうち、納税義務者又は特別徴収義務者が総務省令で定める方法により納付し、又は納入するものをいう。 art-747-6/par-2 · https://japanlaw.org/ja/local-tax-act/art-747-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-2 The term "specified collections" in the preceding paragraph means, among the local government levies relating to local tax, those that a person liable for tax or a special collection agent pays or remits by a method specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第三項** 機構は、第一項の規定により行う前項に規定する特定徴収金（以下この章において「特定徴収金」という。）の収納の事務の一部を、政令で定めるところにより、特定金融機関等（第二十条の十一の二に規定する金融機関等のうち、特定徴収金の収納の事務を適切かつ確実に遂行することができるものとして総務省令で定める基準に適合するものをいう。）に委託することができる。 art-747-6/par-3 · https://japanlaw.org/ja/local-tax-act/art-747-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-3 The Organization may entrust part of the affairs of receiving the specified collections prescribed in the preceding paragraph (hereinafter in this Chapter referred to as "specified collections") that it performs pursuant to the provisions of paragraph (1) to a specified financial institution, etc. (meaning, among the financial institutions, etc. prescribed in Article 20-11-2, those that conform to the standards specified by Order of the Ministry of Internal Affairs and Communications as ones able to perform the affairs of receiving specified collections appropriately and reliably), as provided by Cabinet Order. machine translation, not official --- ## Cites - art-747-6/par-2: 前項 → 地方税法 第七百四十七条の六第一項 (Article 747-6, paragraph (1)), art-747-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-1 - art-747-6/par-3: 第一項 → 地方税法 第七百四十七条の六第一項 (Article 747-6, paragraph (1)), art-747-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-1 - art-747-6/par-3: 前項 → 地方税法 第七百四十七条の六第二項 (Article 747-6, paragraph (2)), art-747-6/par-2 — https://japanlaw.org/ja/local-tax-act/art-747-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-2 - art-747-6/par-3: 第二十条の十一の二 → 地方税法 第二十条の十一の二 (Article 20-11-2), art-20-11-2 — https://japanlaw.org/ja/local-tax-act/art-20-11-2 · https://japanlaw.org/l/325AC0000000226/art-20-11-2 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第二十条の五の二第二項（災害等による期限の延長） — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 - 地方税法 第七百四十七条の六第二項（特定徴収金の収納の特例） — https://japanlaw.org/ja/local-tax-act/art-747-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-2 - 地方税法 第七百四十七条の六第三項（特定徴収金の収納の特例） — https://japanlaw.org/ja/local-tax-act/art-747-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-3 - 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 - 地方税法 第七百八十六条第二項（機構処理税務情報の安全確保） — https://japanlaw.org/ja/local-tax-act/art-786/par-2 · https://japanlaw.org/l/325AC0000000226/art-786/par-2 - 地方税法 第七百八十八条第二項（機構の役員又は職員等の秘密保持義務） — https://japanlaw.org/ja/local-tax-act/art-788/par-2 · https://japanlaw.org/l/325AC0000000226/art-788/par-2 - 地方税法 第七百九十条の二第一項（総務大臣への報告） — https://japanlaw.org/ja/local-tax-act/art-790-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-790-2/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-226, 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