# 地方税法 / Local Tax Act — 第七百七十六条 (Article 776)

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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: 第七百七十六条 (Article 776)（役員の解任） — address `art-776`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-776
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-776
- 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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### 第七百七十六条（役員の解任） — Dismissal of Officers
<sup>caption: machine translation, not official</sup>
<sup>art-776 · https://japanlaw.org/ja/local-tax-act/art-776 · https://japanlaw.org/l/325AC0000000226/art-776</sup>

  **第一項**  代表者会議又は理事長は、それぞれその任命に係る役員が前条各号に掲げる者となつたときは、その役員を解任しなければならない。
  <sup>art-776/par-1 · https://japanlaw.org/ja/local-tax-act/art-776/par-1 · https://japanlaw.org/l/325AC0000000226/art-776/par-1</sup>
  The representatives' meeting or the president must dismiss an officer whom it has respectively appointed when that officer has become a person set forth in the items of the preceding Article.
  <sup>machine translation, not official</sup>

  **第二項**  代表者会議又は理事長は、それぞれその任命に係る役員が次の各号のいずれかに該当するときは、その役員を解任することができる。
  <sup>art-776/par-2 · https://japanlaw.org/ja/local-tax-act/art-776/par-2 · https://japanlaw.org/l/325AC0000000226/art-776/par-2</sup>
  The representatives' meeting or the president may dismiss an officer whom it has respectively appointed when that officer falls under any of the following items:
  <sup>machine translation, not official</sup>

    **一**  刑事事件により有罪の言渡しを受けたとき。
    <sup>art-776/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-776/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-776/par-2/item-1</sup>
    when the officer has been sentenced as guilty in a criminal case;
    <sup>machine translation, not official</sup>

    **二**  破産手続開始の決定を受けたとき。
    <sup>art-776/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-776/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-776/par-2/item-2</sup>
    when the officer has become subject to an order commencing bankruptcy proceedings;
    <sup>machine translation, not official</sup>

    **三**  心身の故障のため職務の遂行に堪えないと認められるとき。
    <sup>art-776/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-776/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-776/par-2/item-3</sup>
    when the officer is found to be unable to perform the officer's duties due to physical or mental disability; or
    <sup>machine translation, not official</sup>

    **四**  職務上の義務違反があるとき。
    <sup>art-776/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/art-776/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-776/par-2/item-4</sup>
    when the officer has committed a violation of obligations in the course of duties.
    <sup>machine translation, not official</sup>

  **第三項**  理事長は、前項の規定により副理事長又は理事を解任しようとするときは、代表者会議の同意を得なければならない。
  <sup>art-776/par-3 · https://japanlaw.org/ja/local-tax-act/art-776/par-3 · https://japanlaw.org/l/325AC0000000226/art-776/par-3</sup>
  When the president intends to dismiss a vice president or a director under the preceding paragraph, the president must obtain the consent of the representatives' meeting.
  <sup>machine translation, not official</sup>

  **第四項**  代表者会議又は理事長が役員を解任したときは、遅滞なく、その旨を総務大臣に届け出なければならない。
  <sup>art-776/par-4 · https://japanlaw.org/ja/local-tax-act/art-776/par-4 · https://japanlaw.org/l/325AC0000000226/art-776/par-4</sup>
  When the representatives' meeting or the president has dismissed an officer, it must without delay notify the Minister for Internal Affairs and Communications to that effect.
  <sup>machine translation, not official</sup>

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## Cites
- art-776/par-1: 前条 → 地方税法 第七百七十五条 (Article 775), art-775 — https://japanlaw.org/ja/local-tax-act/art-775 · https://japanlaw.org/l/325AC0000000226/art-775
- art-776/par-3: 前項 → 地方税法 第七百七十六条第二項 (Article 776, paragraph (2)), art-776/par-2 — https://japanlaw.org/ja/local-tax-act/art-776/par-2 · https://japanlaw.org/l/325AC0000000226/art-776/par-2

## Cited by

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

- 地方税法 第七百七十六条第三項（役員の解任） — https://japanlaw.org/ja/local-tax-act/art-776/par-3 · https://japanlaw.org/l/325AC0000000226/art-776/par-3
- 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