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Supplementary Provisions, Article 9-12Special Provisions on the Investigation and Disposition of Criminal Tax Cases Relating to the Transfer Levy
第九条の十二（譲渡割に係る犯則事件の調査及び処分の特例）
Changes on (Act No. 2 of 2026)
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。
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