Article 18-4, paragraph (1)
In addition to what is provided for in Article 3 or Article 4, paragraph (1) of the Administrative Procedure Act (Act No. 88 of 1993), the provisions of Chapter II (excluding Article 8) and Chapter III (excluding Article 14) of that Act do not apply to dispositions under laws and regulations concerning local taxes and other acts constituting the exercise of public authority.
行政手続法（平成五年法律第八十八号）第三条又は第四条第一項に定めるもののほか、地方税に関する法令の規定による処分その他公権力の行使に当たる行為については、同法第二章（第八条を除く。）及び第三章（第十四条を除く。）の規定は、適用しない。