# 地方税法 / Local Tax Act — 第七百八十三条 (Article 783) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-783. 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: 第七百八十三条 (Article 783)（業務方法書） — address `art-783` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-783 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-783 - 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. --- ### 第七百八十三条（業務方法書） — Business Rules caption: machine translation, not official art-783 · https://japanlaw.org/ja/local-tax-act/art-783 · https://japanlaw.org/l/325AC0000000226/art-783 **第一項** 機構は、業務開始の際、業務方法書を作成し、これを総務大臣に届け出なければならない。これを変更したときも、同様とする。 art-783/par-1 · https://japanlaw.org/ja/local-tax-act/art-783/par-1 · https://japanlaw.org/l/325AC0000000226/art-783/par-1 When commencing its business, the Organization must prepare business rules and notify the Minister for Internal Affairs and Communications of them. The same applies when it has changed them. machine translation, not official **第二項** 前項の業務方法書には、役員（監事を除く。）の職務の執行がこの法律、他の法令又は定款に適合することを確保するための体制その他機構の業務の適正を確保するための体制の整備に関する事項その他総務省令で定める事項を記載しなければならない。 art-783/par-2 · https://japanlaw.org/ja/local-tax-act/art-783/par-2 · https://japanlaw.org/l/325AC0000000226/art-783/par-2 The business rules under the preceding paragraph must state matters concerning the establishment of a system for ensuring that the execution of duties by officers (excluding auditors) conforms to this Act, other laws and regulations, or the articles of incorporation, and of other systems for ensuring the propriety of the business of the Organization, and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第三項** 機構は、第一項の規定による届出をしたときは、遅滞なく、その業務方法書を公表しなければならない。 art-783/par-3 · https://japanlaw.org/ja/local-tax-act/art-783/par-3 · https://japanlaw.org/l/325AC0000000226/art-783/par-3 When the Organization has made the notification under paragraph (1), it must without delay make its business rules public. machine translation, not official --- ## Cites - art-783/par-2: 前項 → 地方税法 第七百八十三条第一項 (Article 783, paragraph (1)), art-783/par-1 — https://japanlaw.org/ja/local-tax-act/art-783/par-1 · https://japanlaw.org/l/325AC0000000226/art-783/par-1 - art-783/par-3: 第一項 → 地方税法 第七百八十三条第一項 (Article 783, paragraph (1)), art-783/par-1 — https://japanlaw.org/ja/local-tax-act/art-783/par-1 · https://japanlaw.org/l/325AC0000000226/art-783/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七百八十三条第二項（業務方法書） — https://japanlaw.org/ja/local-tax-act/art-783/par-2 · https://japanlaw.org/l/325AC0000000226/art-783/par-2 - 地方税法 第七百八十三条第三項（業務方法書） — https://japanlaw.org/ja/local-tax-act/art-783/par-3 · https://japanlaw.org/l/325AC0000000226/art-783/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 - 地方税法 第八百二条第一項第五号 — https://japanlaw.org/ja/local-tax-act/art-802/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-5 --- ## 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