# 地方税法 / Local Tax Act — 第七百六十八条 (Article 768)

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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: 第七百六十八条 (Article 768)（代表者会議の設置及び組織） — address `art-768`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-768
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-768
- 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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### 第七百六十八条（代表者会議の設置及び組織） — Establishment and Organization of the Representatives' Meeting
<sup>caption: machine translation, not official</sup>
<sup>art-768 · https://japanlaw.org/ja/local-tax-act/art-768 · https://japanlaw.org/l/325AC0000000226/art-768</sup>

  **第一項**  機構に、機構の業務及び財務の方針を決定する機関として代表者会議を置く。
  <sup>art-768/par-1 · https://japanlaw.org/ja/local-tax-act/art-768/par-1 · https://japanlaw.org/l/325AC0000000226/art-768/par-1</sup>
  A representatives' meeting is established in the Organization as the body that decides the policies for the business and finances of the Organization.
  <sup>machine translation, not official</sup>

  **第二項**  代表者会議は、第一号に掲げる委員及び第二号に掲げる委員各同数をもつて組織する。
  <sup>art-768/par-2 · https://japanlaw.org/ja/local-tax-act/art-768/par-2 · https://japanlaw.org/l/325AC0000000226/art-768/par-2</sup>
  The representatives' meeting is organized with an equal number of members set forth in item (i) and members set forth in item (ii).
  <sup>machine translation, not official</sup>

    **一**  都道府県知事、市長又は町村長のうちから、都道府県知事、市長又は町村長の全国的連合組織（地方自治法第二百六十三条の三第一項に規定する全国的連合組織で同項の規定による届出をしたものをいう。次号において同じ。）がそれぞれ選定する者
    <sup>art-768/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-768/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-768/par-2/item-1</sup>
    persons selected respectively by the nationwide federations of prefectural governors, mayors of cities, or mayors of towns and villages (meaning the nationwide federations prescribed in Article 263-3, paragraph (1) of the Local Autonomy Act that have submitted the notification under that paragraph; the same applies in the following item) from among prefectural governors, mayors of cities, or mayors of towns and villages;
    <sup>machine translation, not official</sup>

    **二**  都道府県知事、市長及び町村長以外で地方税、法律又は情報システムに関して高い識見を有するもののうちから、都道府県知事、市長又は町村長の全国的連合組織がそれぞれ又は共同して選定する者
    <sup>art-768/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-768/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-768/par-2/item-2</sup>
    a person selected, separately or jointly, by the nationwide federations of prefectural governors, mayors of cities or mayors of towns and villages from among persons, other than prefectural governors, mayors of cities and mayors of towns and villages, who have a high level of expertise concerning local tax, law or information systems;
    <sup>machine translation, not official</sup>

  **第三項**  委員の定数は、六人以上十二人以内において定款で定める。
  <sup>art-768/par-3 · https://japanlaw.org/ja/local-tax-act/art-768/par-3 · https://japanlaw.org/l/325AC0000000226/art-768/par-3</sup>
  The number of members is to be fixed by the articles of incorporation within a range of six or more and twelve or fewer.
  <sup>machine translation, not official</sup>

  **第四項**  委員の任期は、三年以内において定款で定める期間とする。ただし、補欠の委員の任期は、前任者の残任期間とする。
  <sup>art-768/par-4 · https://japanlaw.org/ja/local-tax-act/art-768/par-4 · https://japanlaw.org/l/325AC0000000226/art-768/par-4</sup>
  The term of office of members is to be a period fixed by the articles of incorporation within three years; provided, however, that the term of office of a substitute member is the remainder of the term of office of the predecessor.
  <sup>machine translation, not official</sup>

  **第五項**  委員は、再任されることができる。
  <sup>art-768/par-5 · https://japanlaw.org/ja/local-tax-act/art-768/par-5 · https://japanlaw.org/l/325AC0000000226/art-768/par-5</sup>
  A member may be reappointed.
  <sup>machine translation, not official</sup>

  **第六項**  第二項第一号に掲げる委員は、都道府県知事、市長又は町村長でなくなつたときは、その職を失うものとする。
  <sup>art-768/par-6 · https://japanlaw.org/ja/local-tax-act/art-768/par-6 · https://japanlaw.org/l/325AC0000000226/art-768/par-6</sup>
  A member set out in paragraph (2), item (i) is to lose that position when he or she ceases to be a prefectural governor, mayor of a city or mayor of a town or village.
  <sup>machine translation, not official</sup>

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## Cites
- art-768/par-2: 第一号 → 地方税法 第七百六十八条第二項第一号 (Article 768, paragraph (2), item (i)), art-768/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-768/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-768/par-2/item-1
- art-768/par-2: 第二号 → 地方税法 第七百六十八条第二項第二号 (Article 768, paragraph (2), item (ii)), art-768/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-768/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-768/par-2/item-2
- art-768/par-2/item-1: 地方自治法第二百六十三条の三第一項 → e-Gov law 322AC0000000067, 第二百六十三条の三第一項 (Article 263-3, paragraph (1)), art-263-3/par-1 — not held in this collection
- art-768/par-2/item-1: 次号 → 地方税法 第七百六十八条第二項第二号 (Article 768, paragraph (2), item (ii)), art-768/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-768/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-768/par-2/item-2
- art-768/par-6: 第二項第一号 → 地方税法 第七百六十八条第二項第一号 (Article 768, paragraph (2), item (i)), art-768/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-768/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-768/par-2/item-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百六十八条第二項（代表者会議の設置及び組織） — https://japanlaw.org/ja/local-tax-act/art-768/par-2 · https://japanlaw.org/l/325AC0000000226/art-768/par-2
- 地方税法 第七百六十八条第二項第一号（代表者会議の設置及び組織） — https://japanlaw.org/ja/local-tax-act/art-768/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-768/par-2/item-1
- 地方税法 第七百六十八条第六項（代表者会議の設置及び組織） — https://japanlaw.org/ja/local-tax-act/art-768/par-6 · https://japanlaw.org/l/325AC0000000226/art-768/par-6

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## 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-20261027T202151-231, 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-20261027T202151-231, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-184, 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