# 地方税法 / Local Tax Act — 第七百七十二条 (Article 772)

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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: 第七百七十二条 (Article 772)（役員の職務及び権限） — address `art-772`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-772
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-772
- 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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### 第七百七十二条（役員の職務及び権限） — Duties and Authority of Officers
<sup>caption: machine translation, not official</sup>
<sup>art-772 · https://japanlaw.org/ja/local-tax-act/art-772 · https://japanlaw.org/l/325AC0000000226/art-772</sup>

  **第一項**  理事長は、機構を代表し、その業務を総理する。
  <sup>art-772/par-1 · https://japanlaw.org/ja/local-tax-act/art-772/par-1 · https://japanlaw.org/l/325AC0000000226/art-772/par-1</sup>
  The president represents the Organization and presides over its operations.
  <sup>machine translation, not official</sup>

  **第二項**  副理事長は、定款で定めるところにより、機構を代表し、理事長を補佐して機構の業務を掌理し、理事長に事故があるときはその職務を代理し、理事長が欠けたときはその職務を行う。
  <sup>art-772/par-2 · https://japanlaw.org/ja/local-tax-act/art-772/par-2 · https://japanlaw.org/l/325AC0000000226/art-772/par-2</sup>
  A vice president, as provided by the articles of incorporation, represents the Organization, assists the president and administers the Organization's operations, acts for the president when the president is prevented from performing his or her duties, and performs the duties of the president when the position of president is vacant.
  <sup>machine translation, not official</sup>

  **第三項**  理事は、定款で定めるところにより、理事長（副理事長が置かれているときは、理事長及び副理事長。以下この項において同じ。）を補佐して機構の業務を掌理し、理事長に事故があるときはその職務を代理し、理事長が欠けたときはその職務を行う。
  <sup>art-772/par-3 · https://japanlaw.org/ja/local-tax-act/art-772/par-3 · https://japanlaw.org/l/325AC0000000226/art-772/par-3</sup>
  A director, as provided by the articles of incorporation, assists the president (or, where a vice president is established, the president and the vice president; the same applies hereinafter in this paragraph) and administers the Organization's operations, acts for the president when the president is prevented from performing his or her duties, and performs the duties of the president when the position of president is vacant.
  <sup>machine translation, not official</sup>

  **第四項**  監事は、機構の業務を監査する。
  <sup>art-772/par-4 · https://japanlaw.org/ja/local-tax-act/art-772/par-4 · https://japanlaw.org/l/325AC0000000226/art-772/par-4</sup>
  The inspectors inspect the Organization's operations.
  <sup>machine translation, not official</sup>

  **第五項**  監事は、監査の結果に基づき、必要があると認めるときは、代表者会議、理事長又は総務大臣に意見を提出することができる。
  <sup>art-772/par-5 · https://japanlaw.org/ja/local-tax-act/art-772/par-5 · https://japanlaw.org/l/325AC0000000226/art-772/par-5</sup>
  Based on the results of an audit, an inspector may submit an opinion to the representatives' meeting, the president or the Minister for Internal Affairs and Communications when the inspector finds it necessary.
  <sup>machine translation, not official</sup>

  **第六項**  理事長は、代表者会議に出席し、意見を述べることができる。
  <sup>art-772/par-6 · https://japanlaw.org/ja/local-tax-act/art-772/par-6 · https://japanlaw.org/l/325AC0000000226/art-772/par-6</sup>
  The president may attend the representatives' meeting and state his or her opinion.
  <sup>machine translation, not official</sup>

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## Cites
- art-772/par-3: この項 → 地方税法 第七百七十二条第三項 (Article 772, paragraph (3)), art-772/par-3 — https://japanlaw.org/ja/local-tax-act/art-772/par-3 · https://japanlaw.org/l/325AC0000000226/art-772/par-3

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 第七百七十二条第三項（役員の職務及び権限） — https://japanlaw.org/ja/local-tax-act/art-772/par-3 · https://japanlaw.org/l/325AC0000000226/art-772/par-3

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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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27