Local Tax Act
Supplementary Provisions, Article 9-12, paragraph (1)
附則第九条の十二第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
With respect to criminal tax cases concerning the transfer levy, for the time being, notwithstanding Chapter I, Section 16, they are deemed to be criminal tax cases concerning national taxes other than indirect national taxes, and Chapter XI of the Act on General Rules for National Taxes applies.
譲渡割に関する犯則事件については、当分の間、第一章第十六節の規定にかかわらず、間接国税以外の国税に関する犯則事件とみなして、国税通則法第十一章の規定を適用する。
With respect to criminal tax cases concerning the transfer levy, for the time being, notwithstanding Chapter I, Section 16 (including the penal provisions pertaining to those provisions), they are deemed to be criminal tax cases concerning national taxes other than indirect national taxes, and Chapter XI of the Act on General Rules for National Taxes (including the penal provisions pertaining to those provisions) applies.
譲渡割に関する犯則事件については、当分の間、第一章第十六節の規定
に（これらの規定に係る罰則を含む。）にかかわらず、間接国税以外の国税に関する犯則事件とみなして、国税通則法第十一章の規定（これらの規定に係る罰則を含む。）を適用する。