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Article 19-13Special Provisions on the Time Limit for Filing Suit Concerning Delinquent Tax Collection Procedures
第十九条の十三（滞納処分に関する出訴期間の特例）
The provisions of Article 19-4 apply mutatis mutandis to the filing of an action under Article 8, paragraph (2), item (ii) or (iii) of the Administrative Case Litigation Act.
第十九条の四の規定は、行政事件訴訟法第八条第二項第二号又は第三号の規定による訴えの提起について準用する。
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