# 地方税法 / Local Tax Act — 第七百四十七条の八 (Article 747-8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-747-8. 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: 第七百四十七条の八 (Article 747-8)（機構指定納付受託者） — address `art-747-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-747-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-8 - 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. --- ### 第七百四十七条の八（機構指定納付受託者） — Payment Agent Designated by the Organization caption: machine translation, not official art-747-8 · https://japanlaw.org/ja/local-tax-act/art-747-8 · https://japanlaw.org/l/325AC0000000226/art-747-8 **第一項** 特定徴収金の納付又は納入に関する事務（以下この章において「納付等事務」という。）を適切かつ確実に遂行することができる者として政令で定める者のうち機構が総務省令で定めるところにより指定するもの（以下この章において「機構指定納付受託者」という。）は、総務省令で定めるところにより、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て、納付等事務を行うことができる。 art-747-8/par-1 · https://japanlaw.org/ja/local-tax-act/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-1 A person specified by Cabinet Order as a person able to appropriately and reliably perform affairs concerning the payment or remittance of specified collections (hereinafter in this Chapter referred to as "payment affairs") who is designated by the Organization as provided by Order of the Ministry of Internal Affairs and Communications (hereinafter in this Chapter referred to as a "payment agent designated by the Organization") may, as provided by Order of the Ministry of Internal Affairs and Communications, perform payment affairs upon entrustment by a person who intends to pay or remit specified collections. machine translation, not official **第二項** 機構は、前項の規定による指定をしたときは、機構指定納付受託者の名称、住所又は事務所の所在地その他総務省令で定める事項を総務大臣及び各地方団体に通知するとともに、遅滞なく、これを公表しなければならない。 art-747-8/par-2 · https://japanlaw.org/ja/local-tax-act/art-747-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-2 When the Organization has made a designation under the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government of the name, address or location of the office, and other matters specified by Order of the Ministry of Internal Affairs and Communications, of the payment agent designated by the Organization, and must make them public without delay. machine translation, not official **第三項** 機構指定納付受託者は、その名称、住所又は事務所の所在地を変更しようとするときは、総務省令で定めるところにより、あらかじめ、その旨を機構に届け出なければならない。 art-747-8/par-3 · https://japanlaw.org/ja/local-tax-act/art-747-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-3 When a payment agent designated by the Organization intends to change its name, address or location of its office, it must notify the Organization to that effect in advance, as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第四項** 機構は、前項の規定による届出があつたときは、当該届出に係る事項を総務大臣及び各地方団体に通知するとともに、遅滞なく、これを公表しなければならない。 art-747-8/par-4 · https://japanlaw.org/ja/local-tax-act/art-747-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-4 When the Organization has received a notification under the preceding paragraph, it must notify the Minister for Internal Affairs and Communications and each local government of the matters relating to that notification, and must make them public without delay. machine translation, not official **第五項** 地方団体は、第一項の規定による指定に関し必要があると認めるときは、機構に対し意見を述べることができる。 art-747-8/par-5 · https://japanlaw.org/ja/local-tax-act/art-747-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-5 A local government may state its opinion to the Organization when it finds it necessary in connection with the designation under the provisions of paragraph (1). machine translation, not official **第六項** 地方団体が前項の規定により意見を述べたときは、機構は、当該意見を尊重して必要な措置をとるようにしなければならない。 art-747-8/par-6 · https://japanlaw.org/ja/local-tax-act/art-747-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-6 When a local government has stated its opinion pursuant to the provisions of the preceding paragraph, the Organization must respect that opinion and take necessary measures. machine translation, not official --- ## Cites - art-747-8/par-2: 前項 → 地方税法 第七百四十七条の八第一項 (Article 747-8, paragraph (1)), art-747-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-1 - art-747-8/par-4: 前項 → 地方税法 第七百四十七条の八第三項 (Article 747-8, paragraph (3)), art-747-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-747-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-3 - art-747-8/par-5: 第一項 → 地方税法 第七百四十七条の八第一項 (Article 747-8, paragraph (1)), art-747-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-1 - art-747-8/par-6: 前項 → 地方税法 第七百四十七条の八第五項 (Article 747-8, paragraph (5)), art-747-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-747-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-5 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 地方税法 第七百四十七条の七第一項（機構指定納付受託者に対する納付又は納入の委託） — https://japanlaw.org/ja/local-tax-act/art-747-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-7/par-1 - 地方税法 第七百四十七条の八第二項（機構指定納付受託者） — https://japanlaw.org/ja/local-tax-act/art-747-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-2 - 地方税法 第七百四十七条の八第四項（機構指定納付受託者） — https://japanlaw.org/ja/local-tax-act/art-747-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-4 - 地方税法 第七百四十七条の八第五項（機構指定納付受託者） — https://japanlaw.org/ja/local-tax-act/art-747-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-5 - 地方税法 第七百四十七条の八第六項（機構指定納付受託者） — https://japanlaw.org/ja/local-tax-act/art-747-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-747-8/par-6 - 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（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 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1 - 地方税法 第七百四十七条の十二第一項第一号（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-1 · https://japanlaw.org/l/325AC0000000226/art-747-12/par-1/item-1 - 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 - 地方税法 附則第十八条第一項（機構指定納付受託者の指定に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-18/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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27