# 地方税法 / Local Tax Act — 第七百四十七条の九 (Article 747-9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-747-9. 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: 第七百四十七条の九 (Article 747-9)（納付等事務の委託） — address `art-747-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-747-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-747-9 - 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. --- ### 第七百四十七条の九（納付等事務の委託） — Entrustment of Payment Affairs caption: machine translation, not official art-747-9 · https://japanlaw.org/ja/local-tax-act/art-747-9 · https://japanlaw.org/l/325AC0000000226/art-747-9 **第一項** 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機構指定納付受託者は、当該委託を受けた納付等事務の一部を、納付等事務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に委託することができる。 art-747-9/par-1 · https://japanlaw.org/ja/local-tax-act/art-747-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-9/par-1 A payment agent designated by the Organization that has been entrusted by a person who intends to pay or remit specified collections pursuant to the provisions of Article 747-7 may entrust part of the payment affairs so entrusted to a person specified by Cabinet Order as a person able to appropriately and reliably perform payment affairs. machine translation, not official --- ## Cites - art-747-9/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 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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 --- ## 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