# 地方税法 / Local Tax Act — 第十二節 (Chapter 1, Section 12)

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- 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: 第十二節 (Chapter 1, Section 12) — address `ch-1/sec-12`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-12
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-12
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第十二節　行政手続法との関係 — Section 12 Relationship with the Administrative Procedure Act
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-12</sup>

### 第十八条の四（行政手続法の適用除外） — Exclusion from Application of the Administrative Procedure Act
<sup>caption: machine translation, not official</sup>
<sup>art-18-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-12#art-18-4</sup>

  **第一項**  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。
  <sup>art-18-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-12#art-18-4/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **第二項**  行政手続法第三条、第四条第一項又は第三十五条第四項に定めるもののほか、地方団体の徴収金を納付し、又は納入する義務の適正な実現を図るために行われる行政指導（同法第二条第六号に規定する行政指導をいう。）については、同法第三十五条第三項及び第三十六条の規定は、適用しない。
  <sup>art-18-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-12#art-18-4/par-2</sup>
  In addition to what is provided for in Article 3, Article 4, paragraph (1) or Article 35, paragraph (4) of the Administrative Procedure Act, the provisions of Article 35, paragraph (3) and Article 36 of that Act do not apply to administrative guidance (meaning administrative guidance prescribed in Article 2, item (vi) of that Act) given to ensure the proper realization of the obligation to pay or remit local government levies.
  <sup>machine translation, not official</sup>

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## Cites
- art-18-4/par-1: 行政手続法（平成五年法律第八十八号）第三条 → 行政手続法 第三条 (Article 3), art-3 — https://japanlaw.org/en/administrative-procedure-act/art-3 · https://japanlaw.org/l/405AC0000000088/art-3
- art-18-4/par-1: 第四条第一項 → 行政手続法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/administrative-procedure-act/art-4/par-1 · https://japanlaw.org/l/405AC0000000088/art-4/par-1
- art-18-4/par-1: 第八条 → 行政手続法 第八条 (Article 8), art-8 — https://japanlaw.org/en/administrative-procedure-act/art-8 · https://japanlaw.org/l/405AC0000000088/art-8
- art-18-4/par-1: 第十四条 → 行政手続法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/administrative-procedure-act/art-14 · https://japanlaw.org/l/405AC0000000088/art-14
- art-18-4/par-2: 行政手続法第三条 → 行政手続法 第三条 (Article 3), art-3 — https://japanlaw.org/en/administrative-procedure-act/art-3 · https://japanlaw.org/l/405AC0000000088/art-3
- art-18-4/par-2: 第四条第一項 → 行政手続法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/administrative-procedure-act/art-4/par-1 · https://japanlaw.org/l/405AC0000000088/art-4/par-1
- art-18-4/par-2: 第三十五条第四項 → 行政手続法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/en/administrative-procedure-act/art-35/par-4 · https://japanlaw.org/l/405AC0000000088/art-35/par-4
- art-18-4/par-2: 同法第二条第六号 → 行政手続法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/administrative-procedure-act/art-2/par-1/item-6 · https://japanlaw.org/l/405AC0000000088/art-2/par-1/item-6
- art-18-4/par-2: 同法第三十五条第三項 → 行政手続法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/administrative-procedure-act/art-35/par-3 · https://japanlaw.org/l/405AC0000000088/art-35/par-3
- art-18-4/par-2: 第三十六条 → 行政手続法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/administrative-procedure-act/art-36 · https://japanlaw.org/l/405AC0000000088/art-36

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007), 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-20261027T214204-014, 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