# 地方税法 / Local Tax Act — 第七百八十一条 (Article 781)

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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: 第七百八十一条 (Article 781)（役員及び職員の公務員たる性質） — address `art-781`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-781
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-781
- 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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### 第七百八十一条（役員及び職員の公務員たる性質） — Status of Officers and Employees as Public Employees
<sup>caption: machine translation, not official</sup>
<sup>art-781 · https://japanlaw.org/ja/local-tax-act/art-781 · https://japanlaw.org/l/325AC0000000226/art-781</sup>

  **第一項**  機構の役員及び職員は、刑法（明治四十年法律第四十五号）その他の罰則の適用については、法令により公務に従事する職員とみなす。
  <sup>art-781/par-1 · https://japanlaw.org/ja/local-tax-act/art-781/par-1 · https://japanlaw.org/l/325AC0000000226/art-781/par-1</sup>
  The officers and employees of the Organization are deemed to be employees engaged in public service pursuant to laws and regulations, for the purpose of the application of the Penal Code (Act No. 45 of 1907) and other penal provisions.
  <sup>machine translation, not official</sup>

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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-20261027T214204-185, 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