# 地方税法 / Local Tax Act — 第七百七十三条 (Article 773)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-773. 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: 第七百七十三条 (Article 773)（役員の任命） — address `art-773`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-773
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-773
- 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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### 第七百七十三条（役員の任命） — Appointment of Officers
<sup>caption: machine translation, not official</sup>
<sup>art-773 · https://japanlaw.org/ja/local-tax-act/art-773 · https://japanlaw.org/l/325AC0000000226/art-773</sup>

  **第一項**  理事長及び監事は、代表者会議が任命する。
  <sup>art-773/par-1 · https://japanlaw.org/ja/local-tax-act/art-773/par-1 · https://japanlaw.org/l/325AC0000000226/art-773/par-1</sup>
  The president and the auditors are appointed by the representatives' meeting.
  <sup>machine translation, not official</sup>

  **第二項**  副理事長及び理事は、理事長が代表者会議の同意を得て任命する。
  <sup>art-773/par-2 · https://japanlaw.org/ja/local-tax-act/art-773/par-2 · https://japanlaw.org/l/325AC0000000226/art-773/par-2</sup>
  The vice presidents and the directors are appointed by the president with the consent of the representatives' meeting.
  <sup>machine translation, not official</sup>

  **第三項**  代表者会議又は理事長が役員を任命したときは、遅滞なく、その氏名及び住所を総務大臣に届け出なければならない。
  <sup>art-773/par-3 · https://japanlaw.org/ja/local-tax-act/art-773/par-3 · https://japanlaw.org/l/325AC0000000226/art-773/par-3</sup>
  When the representatives' meeting or the president has appointed an officer, it must without delay notify the Minister for Internal Affairs and Communications of the officer's name and address.
  <sup>machine translation, not official</sup>

## Cited by

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

- 地方税法 第八百二条第一項第三号 — https://japanlaw.org/ja/local-tax-act/art-802/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-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-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