# 地方税法 / Local Tax Act — 第十三節 (Chapter 1, Section 13)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第十三節 (Chapter 1, Section 13) — address `ch-1/sec-13`
- Text: the text as amended with effect from 2027-12-05 (On the day Act No. 56 of 2025 (譲渡担保契約及び所有権留保契約に関する法律) comes into force. The exact day is not fixed yet.), standing until 2027-12-31 — NOT yet in force (revision 20271205_507AC0000000057)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-13
- 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.

---

## 第十三節　不服審査及び訴訟 — Section 13 Review of Appeals and Litigation
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-13 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13</sup>

## 第一款　不服審査 — Subsection 1 Review of Appeals
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-13/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#ch-1/sec-13/subsec-1</sup>

### 第十九条（行政不服審査法との関係） — Relationship with the Administrative Complaint Review Act
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19</sup>

    **第一項**  地方団体の徴収金に関する次の各号に掲げる処分についての審査請求については、この款その他この法律に特別の定めがあるものを除くほか、行政不服審査法（平成二十六年法律第六十八号）の定めるところによる。
    <sup>art-19/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1</sup>
    A request for review of a disposition set forth in one of the following items concerning local government levies is governed by the provisions of the Administrative Complaint Review Act (Act No. 68 of 2014), except as otherwise specially provided in this Subsection and other provisions of this Act.
    <sup>machine translation, not official</sup>

      **一**  更正若しくは決定（第五号に掲げるものを除く。）又は賦課決定
      <sup>art-19/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-1</sup>
      A reassessment or determination (excluding those set forth in item (v)) or an assessment determination;
      <sup>machine translation, not official</sup>

      **二**  督促又は滞納処分
      <sup>art-19/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-2</sup>
      A demand or delinquent tax collection procedure;
      <sup>machine translation, not official</sup>

      **三**  第五十八条第一項、第二項、第三項若しくは第五項又は第三百二十一条の十四第一項、第二項、第三項若しくは第五項の規定による分割の基準となる従業者数の修正又は決定
      <sup>art-19/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-3</sup>
      A revision or determination of the number of workers serving as the basis for apportionment under Article 58, paragraph (1), (2), (3) or (5) or Article 321-14, paragraph (1), (2), (3) or (5);
      <sup>machine translation, not official</sup>

      **四**  第五十九条第二項又は第三百二十一条の十五第二項若しくは第七項の規定による分割の基準となる従業者数についての決定又は裁決
      <sup>art-19/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-4</sup>
      A decision or ruling on the number of workers serving as the basis for apportionment under Article 59, paragraph (2) or Article 321-15, paragraph (2) or (7);
      <sup>machine translation, not official</sup>

      **五**  第七十二条の四十八の二第一項の規定による課税標準額の総額の更正若しくは決定又は同条第三項の規定による分割基準の修正若しくは決定
      <sup>art-19/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-5</sup>
      A reassessment or determination of the total amount of the tax base under Article 72-48-2, paragraph (1), or a revision or determination of the apportionment basis under paragraph (3) of that Article;
      <sup>machine translation, not official</sup>

      **六**  第七十二条の五十四第一項の規定による課税標準とすべき所得の総額の決定又は同条第三項前段の規定による課税標準とすべき所得の決定
      <sup>art-19/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-6</sup>
      A determination of the total amount of income to be treated as the tax base under Article 72-54, paragraph (1), or a determination of income to be treated as the tax base under the first sentence of paragraph (3) of that Article;
      <sup>machine translation, not official</sup>

      **七**  第七十二条の五十四第五項の規定による課税標準とすべき所得についての決定
      <sup>art-19/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-7</sup>
      A decision on income to be treated as the tax base under Article 72-54, paragraph (5);
      <sup>machine translation, not official</sup>

      **八**  第三百八十九条第一項、第四百十七条第二項又は第七百四十三条第一項若しくは第二項の規定による価格等の決定若しくは配分又はこれらの修正
      <sup>art-19/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-8</sup>
      A determination of the price, etc. or an allocation under Article 389, paragraph (1), Article 417, paragraph (2), or Article 743, paragraph (1) or (2), or a revision thereof;
      <sup>machine translation, not official</sup>

      **九**  前各号に掲げるもののほか、地方団体の徴収金の賦課徴収又は還付に関する処分で総務省令で定めるもの
      <sup>art-19/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-9</sup>
      In addition to what is set forth in the preceding items, a disposition concerning the assessment and collection or refund of local government levies that is specified by Order of the Ministry of Internal Affairs and Communications.
      <sup>machine translation, not official</sup>

### 第十九条の二（徴税吏員がした処分） — Dispositions Made by Tax Collection Officials
<sup>caption: machine translation, not official</sup>
<sup>art-19-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-2</sup>

    **第一項**  審査請求に関しては、第三条の二に規定する支庁、地方事務所、市の区の事務所、市の総合区の事務所又は税務に関する事務所に所属する徴税吏員がした処分はその者の所属する支庁等の長がした処分と、その他の徴税吏員がした処分はその者の所属する地方団体の長がした処分とみなす。
    <sup>art-19-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-2/par-1</sup>
    With regard to a request for review, a disposition made by a tax collection official belonging to a branch office, regional office, office of a ward of a city, office of an administratively consolidated ward of a city, or office concerned with tax affairs prescribed in Article 3-2 is deemed to be a disposition made by the head of the branch office, etc. to which that official belongs, and a disposition made by any other tax collection official is deemed to be a disposition made by the head of the local government to which that official belongs.
    <sup>machine translation, not official</sup>

### 第十九条の三  〔削除 / repealed〕
<sup>art-19-3 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-3</sup>

    **第一項**  削除
    <sup>art-19-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-3/par-1</sup>
    <sup>no English for this paragraph</sup>

### 第十九条の四（審査請求期間の特例） — Special Provisions on the Period for Requesting Review
<sup>caption: machine translation, not official</sup>
<sup>art-19-4 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4</sup>

    **第一項**  滞納処分について、次の各号に掲げる処分に関し欠陥があること（第一号に掲げる処分については、これに関する通知が到達しないことを含む。）を理由としてする審査請求は、当該各号に規定する日又は期限後は、することができない。
    <sup>art-19-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4/par-1</sup>
    A request for review of a delinquent tax collection procedure made on the ground that there is a defect in a disposition set forth in one of the following items (including, for the disposition set forth in item (i), non-arrival of the notice relating to it) may not be filed after the day or deadline prescribed in that item.
    <sup>machine translation, not official</sup>

      **一**  督促　差押えに係る通知を受けた日（その通知がないときは、その差押えがあつたことを知つた日）の翌日から起算して三月を経過した日
      <sup>art-19-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4/par-1/item-1</sup>
      Demand: the day on which three months have elapsed counting from the day following the day on which notice of the seizure was received (where there is no such notice, the day on which the person learned that the seizure had been carried out);
      <sup>machine translation, not official</sup>

      **二**  不動産等（国税徴収法第百四条の二第一項に規定する不動産等をいう。次号において同じ。）についての差押え　その公売期日等（国税徴収法第百十一条に規定する公売期日等をいう。）
      <sup>art-19-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4/par-1/item-2</sup>
      Seizure of real property, etc. (meaning real property, etc. prescribed in Article 104-2, paragraph (1) of the National Tax Collection Act; the same applies in the following item): the public sale date, etc. (meaning the public sale date, etc. prescribed in Article 111 of that Act);
      <sup>machine translation, not official</sup>

      **三**  不動産等についての公告（国税徴収法第百七十一条第一項第三号に掲げる公告をいう。）から売却決定までの処分　換価財産の買受代金の納付の期限
      <sup>art-19-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4/par-1/item-3</sup>
      Dispositions from the public notice concerning real property, etc. (meaning the public notice set forth in Article 171, paragraph (1), item (iii) of the National Tax Collection Act) up to the decision of sale: the deadline for payment of the purchase price of the realized property;
      <sup>machine translation, not official</sup>

      **四**  換価代金等の配当　換価代金等の交付期日
      <sup>art-19-4/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4/par-1/item-4</sup>
      Distribution of proceeds of realization, etc.: the date of delivery of the proceeds of realization, etc.
      <sup>machine translation, not official</sup>

### 第十九条の五（審査請求の理由の制限） — Restrictions on Grounds for Request for Review
<sup>caption: machine translation, not official</sup>
<sup>art-19-5 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-5</sup>

    **第一項**  第十九条第三号から第八号までに掲げる処分に基づいてされた更正、決定又は賦課決定についての審査請求においては、同条第三号から第八号までに掲げる処分についての不服を当該更正、決定又は賦課決定についての不服の理由とすることができない。
    <sup>art-19-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-5/par-1</sup>
    In a request for review of a reassessment, determination or assessment determination made on the basis of a disposition set forth in Article 19, items (iii) through (viii), a complaint about a disposition set forth in items (iii) through (viii) of that Article may not be made a ground of complaint about that reassessment, determination or assessment determination.
    <sup>machine translation, not official</sup>

### 第十九条の六（審査請求があつた場合等の通知） — Notice upon a Request for Review
<sup>caption: machine translation, not official</sup>
<sup>art-19-6 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-6</sup>

    **第一項**  第十九条第三号から第八号までに掲げる処分についての審査請求があつた場合においては、その審査請求に対する裁決の権限を有する者は、関係地方団体の長に対し、審査請求があつた旨その他必要な事項を通知しなければならない。この場合においては、審査請求があつた旨その他必要な事項を官報に登載することによつて、当該通知に代えることができる。
    <sup>art-19-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-6/par-1</sup>
    Where a request for review has been made of a disposition set forth in Article 19, items (iii) through (viii), the person with authority to make the ruling on that request for review must notify the head of the local government concerned that a request for review has been made and other necessary matters. In this case, the person may substitute for that notice the publication in the Official Gazette of the fact that a request for review has been made and other necessary matters.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定は、同項に規定する審査請求に対する裁決の権限を有する者が当該審査請求に対する裁決をした場合に準用する。
    <sup>art-19-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-6/par-2</sup>
    The provisions of the preceding paragraph apply mutatis mutandis where the person with authority to make the ruling on a request for review prescribed in that paragraph has made the ruling on that request for review.
    <sup>machine translation, not official</sup>

### 第十九条の七（審査請求と地方団体の徴収金の賦課徴収との関係） — Relationship Between a Request for Review and the Assessment and Collection of Local Government Levies
<sup>caption: machine translation, not official</sup>
<sup>art-19-7 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-7</sup>

    **第一項**  審査請求は、その目的となつた処分に係る地方団体の徴収金の賦課又は徴収の続行を妨げない。ただし、その地方団体の徴収金の徴収のために差し押さえた財産（国税徴収法第八十九条の二第四項に規定する特定参加差押不動産を含む。）の滞納処分（その例による処分を含む。次項において同じ。）による換価は、その財産の価額が著しく減少するおそれがあるとき、又は審査請求をした者から別段の申出があるときを除き、その審査請求に対する裁決があるまで、することができない。
    <sup>art-19-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-7/par-1</sup>
    A request for review does not prevent the continuation of the assessment or collection of the local government levies relating to the disposition that is its object; provided, however, that realization, through delinquent tax collection procedures (including dispositions carried out in accordance with the rules thereof; the same applies in the following paragraph), of property seized for the collection of those local government levies (including specified participatorily seized real property prescribed in Article 89-2, paragraph (4) of the National Tax Collection Act) may not be carried out until the ruling on that request for review is made, except where there is a risk that the value of the property will decrease significantly, or where there is a separate application from the person who made the request for review.
    <sup>machine translation, not official</sup>

    **第二項**  審査請求の目的となつた処分に係る地方団体の徴収金について徴収の権限を有する地方団体の長は、審査請求をした者が第十六条第一項各号に掲げる担保を提供して、その地方団体の徴収金につき、滞納処分による差押えをしないこと又は既にされている滞納処分による差押えを解除することを求めた場合において、相当と認めるときは、その差押えをせず、又はその差押えを解除することができる。
    <sup>art-19-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-7/par-2</sup>
    Where a person who has made a request for review has provided security set forth in the items of Article 16, paragraph (1) and requested, with respect to the local government levies relating to the disposition that is the object of the request for review, that no seizure be made through delinquent tax collection procedures or that a seizure already made through delinquent tax collection procedures be released, the head of the local government who has authority to collect those local government levies may, if the head finds it appropriate, refrain from making the seizure or release the seizure.
    <sup>machine translation, not official</sup>

    **第三項**  第十一条、第十六条第三項及び第四項並びに第十六条の五第一項及び第二項の規定は、前項の規定による担保について準用する。
    <sup>art-19-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-7/par-3</sup>
    The provisions of Article 11, Article 16, paragraphs (3) and (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph.
    <sup>machine translation, not official</sup>

### 第十九条の八（差押動産等の搬出の制限） — Restrictions on Removal of Seized Movables, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-19-8 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-8</sup>

    **第一項**  国税徴収法第五十八条第二項の規定の例による引渡しの命令を受けた第三者が、その命令に係る財産が滞納者の所有に属していないことを理由として、その命令につき審査請求をしたときは、その審査請求の係属する間は、当該財産の搬出をすることができない。
    <sup>art-19-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-8/par-1</sup>
    Where a third party who has received an order for delivery in accordance with the rules of Article 58, paragraph (2) of the National Tax Collection Act has made a request for review of that order on the ground that the property relating to the order does not belong to the person delinquent in payment, the property may not be removed while that request for review is pending.
    <sup>machine translation, not official</sup>

### 第十九条の九  〔削除 / repealed〕
<sup>art-19-9 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-9</sup>

    **第一項**  削除
    <sup>art-19-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-9/par-1</sup>
    <sup>no English for this paragraph</sup>

### 第十九条の十（不動産等の売却決定等の取消しの制限） — Restrictions on Rescission of Decision of Sale, etc. of Real Property, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-19-10 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10</sup>

    **第一項**  第十九条の四第三号に掲げる処分に欠陥があることを理由として滞納処分についての審査請求があつた場合において、その処分は違法ではあるが、次に掲げる場合に該当するときは、地方団体の長は、その審査請求を棄却することができる。
    <sup>art-19-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10/par-1</sup>
    Where a request for review of a delinquent tax collection procedure has been made on the ground that there is a defect in a disposition set forth in Article 19-4, item (iii), and the disposition is unlawful but falls under any of the following cases, the head of the local government may dismiss the request for review.
    <sup>machine translation, not official</sup>

      **一**  その審査請求に係る処分に続いて行われるべき処分（以下この号において「後行処分」という。）が既に行われている場合において、その審査請求に係る処分の違法が軽微なものであり、その後行処分に影響を及ぼさせることが適当でないと認められるとき。
      <sup>art-19-10/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10/par-1/item-1</sup>
      Where a disposition that is to follow the disposition relating to the request for review (hereinafter in this item referred to as a "subsequent disposition") has already been carried out, and the unlawfulness of the disposition relating to the request for review is minor and it is found inappropriate to let it affect the subsequent disposition;
      <sup>machine translation, not official</sup>

      **二**  換価した財産が公共の用に供されている場合その他審査請求に係る処分を取り消すことにより公の利益に著しい障害を生ずる場合で、その審査請求をした者の受ける損害の程度、その損害の賠償の程度及び方法その他一切の事情を考慮してもなおその処分を取り消すことが公共の福祉に適合しないと認められるとき。
      <sup>art-19-10/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10/par-1/item-2</sup>
      Where the property realized is being used for public purposes, or in other cases where rescinding the disposition relating to the request for review would cause significant harm to the public interest, and it is found that rescinding that disposition would still not be consistent with the public welfare even taking into consideration the extent of the damage suffered by the person who made the request for review, the extent and method of compensation for that damage, and all other circumstances.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定による審査請求の棄却の裁決には、処分が違法であること及び審査請求を棄却する理由を明示しなければならない。
    <sup>art-19-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10/par-2</sup>
    A ruling dismissing a request for review under the provisions of the preceding paragraph must expressly state that the disposition is unlawful and the reasons for dismissing the request for review.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、地方団体に対する損害賠償の請求を妨げない。
    <sup>art-19-10/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10/par-3</sup>
    The provisions of paragraph (1) do not preclude a claim for damages against a local government.
    <sup>machine translation, not official</sup>

## 第二款　訴訟 — Subsection 2 Litigation
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-13/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#ch-1/sec-13/subsec-2</sup>

### 第十九条の十一（行政事件訴訟法との関係） — Relationship with the Administrative Case Litigation Act
<sup>caption: machine translation, not official</sup>
<sup>art-19-11 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-11</sup>

    **第一項**  第十九条に規定する処分に関する訴訟については、本款その他この法律に特別の定めがあるものを除くほか、行政事件訴訟法（昭和三十七年法律第百三十九号）その他の一般の行政事件訴訟に関する法律の定めるところによる。
    <sup>art-19-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-11/par-1</sup>
    Litigation concerning a disposition prescribed in Article 19 is governed by the provisions of the Administrative Case Litigation Act (Act No. 139 of 1962) and other laws concerning general administrative case litigation, except as otherwise specially provided in this Subsection and other provisions of this Act.
    <sup>machine translation, not official</sup>

### 第十九条の十二（審査請求と訴訟との関係） — Relationship Between a Request for Review and Litigation
<sup>caption: machine translation, not official</sup>
<sup>art-19-12 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-12</sup>

    **第一項**  第十九条に規定する処分の取消しの訴えは、当該処分についての審査請求に対する裁決を経た後でなければ、提起することができない。
    <sup>art-19-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-12/par-1</sup>
    An action for rescission of a disposition prescribed in Article 19 may not be filed unless the ruling on the request for review of that disposition has been made.
    <sup>machine translation, not official</sup>

### 第十九条の十三（滞納処分に関する出訴期間の特例） — Special Provisions on the Time Limit for Filing Suit Concerning Delinquent Tax Collection Procedures
<sup>caption: machine translation, not official</sup>
<sup>art-19-13 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-13</sup>

    **第一項**  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。
    <sup>art-19-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-13/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

### 第十九条の十四（原告が行うべき証拠の申出） — Offer of Evidence to Be Made by the Plaintiff
<sup>caption: machine translation, not official</sup>
<sup>art-19-14 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-14</sup>

    **第一項**  第十九条第一号、第三号、第五号若しくは第六号に掲げる処分又は加算金の決定に係る行政事件訴訟法第三条第二項に規定する処分の取消しの訴えにおいては、その訴えを提起した者が必要経費又は損金の額の存在その他これに類する自己に有利な事実につきその処分の基礎とされた事実と異なる旨を主張しようとするときは、相手方当事者である地方団体がその処分の基礎となつた事実を主張した日以後遅滞なくその異なる事実を具体的に主張し、併せてその事実を証明すべき証拠の申出をしなければならない。ただし、当該訴えを提起した者が、その責めに帰することができない理由によりその主張又は証拠の申出を遅滞なくすることができなかつたことを証明したときは、この限りでない。
    <sup>art-19-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-14/par-1</sup>
    In an action for rescission of a disposition prescribed in Article 3, paragraph (2) of the Administrative Case Litigation Act relating to a disposition set forth in Article 19, item (i), (iii), (v) or (vi), or to a determination of additional charges, when the person who filed the action intends to assert, with regard to the existence of necessary expenses or the amount of deductible expenses or any other similar fact favorable to themselves, that it differs from the facts on which the disposition was based, that person must, without delay on or after the day on which the local government as the opposing party asserted the facts on which the disposition was based, specifically assert the differing facts and at the same time file a motion for evidence to prove those facts. However, this does not apply where the person who filed the action proves that they were unable to make that assertion or motion for evidence without delay for reasons not attributable to them.
    <sup>machine translation, not official</sup>

    **第二項**  前項の訴えを提起した者が同項の規定に違反して行つた主張又は証拠の申出は、民事訴訟法（平成八年法律第百九号）第百五十七条第一項の規定の適用に関しては、同項に規定する時機に後れて提出した攻撃又は防御の方法とみなす。
    <sup>art-19-14/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-14/par-2</sup>
    An assertion or motion for evidence made by the person who filed the action referred to in the preceding paragraph in violation of that paragraph is deemed, for the purpose of applying Article 157, paragraph (1) of the Code of Civil Procedure (Act No. 109 of 1996), to be a means of attack or defense submitted after the time prescribed in that paragraph.
    <sup>machine translation, not official</sup>

---

## Cites
- art-19/par-1/item-1: 第五号 → 地方税法 第十九条第一項第五号 (Article 19, paragraph (1), item (v)), art-19/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-5
- art-19/par-1/item-3: 第五十八条第一項 → 地方税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-1/from-art-55-3#art-58/par-1
- art-19/par-1/item-3: 第二項 → 地方税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-1/from-art-55-3#art-58/par-2
- art-19/par-1/item-3: 第三項 → 地方税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-1/from-art-55-3#art-58/par-3
- art-19/par-1/item-3: 第五項 → 地方税法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-1/from-art-55-3#art-58/par-5
- art-19/par-1/item-3: 第三百二十一条の十四第一項 → 地方税法 第三百二十一条の十四第一項 (Article 321-14, paragraph (1)), art-321-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-1/from-art-321-12#art-321-14/par-1
- art-19/par-1/item-3: 第二項 → 地方税法 第三百二十一条の十四第二項 (Article 321-14, paragraph (2)), art-321-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-1/from-art-321-12#art-321-14/par-2
- art-19/par-1/item-3: 第三項 → 地方税法 第三百二十一条の十四第三項 (Article 321-14, paragraph (3)), art-321-14/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-1/from-art-321-12#art-321-14/par-3
- art-19/par-1/item-3: 第五項 → 地方税法 第三百二十一条の十四第五項 (Article 321-14, paragraph (5)), art-321-14/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-1/from-art-321-12#art-321-14/par-5
- art-19/par-1/item-4: 第五十九条第二項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-1/from-art-59#art-59/par-2
- art-19/par-1/item-4: 第三百二十一条の十五第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-1/from-art-321-12#art-321-15/par-2
- art-19/par-1/item-4: 第七項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-1/from-art-321-12#art-321-15/par-7
- art-19/par-1/item-5: 第七十二条の四十八の二第一項 → 地方税法 第七十二条の四十八の二第一項 (Article 72-48-2, paragraph (1)), art-72-48-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-1
- art-19/par-1/item-5: 同条第三項 → 地方税法 第七十二条の四十八の二第三項 (Article 72-48-2, paragraph (3)), art-72-48-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-3
- art-19/par-1/item-6: 第七十二条の五十四第一項 → 地方税法 第七十二条の五十四第一項 (Article 72-54, paragraph (1)), art-72-54/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-2/from-art-72-54#art-72-54/par-1
- art-19/par-1/item-6: 同条第三項 → 地方税法 第七十二条の五十四第三項 (Article 72-54, paragraph (3)), art-72-54/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-2/from-art-72-54#art-72-54/par-3
- art-19/par-1/item-7: 第七十二条の五十四第五項 → 地方税法 第七十二条の五十四第五項 (Article 72-54, paragraph (5)), art-72-54/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-2/sec-2/from-art-72-54#art-72-54/par-5
- art-19/par-1/item-8: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-19/par-1/item-8: 第四百十七条第二項 → 地方税法 第四百十七条第二項 (Article 417, paragraph (2)), art-417/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-2/from-art-416#art-417/par-2
- art-19/par-1/item-8: 第七百四十三条第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-5/from-art-739-6#art-743/par-1
- art-19/par-1/item-8: 第二項 → 地方税法 第七百四十三条第二項 (Article 743, paragraph (2)), art-743/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-5/from-art-739-6#art-743/par-2
- art-19/par-1/item-9: 前各号 → 地方税法 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-1
- art-19/par-1/item-9: 前各号 → 地方税法 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-2
- art-19/par-1/item-9: 前各号 → 地方税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-3
- art-19/par-1/item-9: 前各号 → 地方税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-4
- art-19/par-1/item-9: 前各号 → 地方税法 第十九条第一項第五号 (Article 19, paragraph (1), item (v)), art-19/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-5
- art-19/par-1/item-9: 前各号 → 地方税法 第十九条第一項第六号 (Article 19, paragraph (1), item (vi)), art-19/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-6
- art-19/par-1/item-9: 前各号 → 地方税法 第十九条第一項第七号 (Article 19, paragraph (1), item (vii)), art-19/par-1/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-7
- art-19/par-1/item-9: 前各号 → 地方税法 第十九条第一項第八号 (Article 19, paragraph (1), item (viii)), art-19/par-1/item-8 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-8
- art-19-2/par-1: 第三条の二 → 地方税法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-1/from-art-1#art-3-2
- art-19-4/par-1: 第一号 → 地方税法 第十九条の四第一項第一号 (Article 19-4, paragraph (1), item (i)), art-19-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4/par-1/item-1
- art-19-4/par-1/item-2: 国税徴収法第百四条の二第一項 → e-Gov law 334AC0000000147, 第百四条の二第一項 (Article 104-2, paragraph (1)), art-104-2/par-1 — not held in this collection
- art-19-4/par-1/item-2: 次号 → 地方税法 第十九条の四第一項第三号 (Article 19-4, paragraph (1), item (iii)), art-19-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4/par-1/item-3
- art-19-4/par-1/item-2: 国税徴収法第百十一条 → e-Gov law 334AC0000000147, 第百十一条 (Article 111), art-111 — not held in this collection
- art-19-4/par-1/item-3: 国税徴収法第百七十一条第一項第三号 → e-Gov law 334AC0000000147, 第百七十一条第一項第三号 (Article 171, paragraph (1), item (iii)), art-171/par-1/item-3 — not held in this collection
- art-19-5/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-3
- art-19-5/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-4
- art-19-5/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第五号 (Article 19, paragraph (1), item (v)), art-19/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-5
- art-19-5/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第六号 (Article 19, paragraph (1), item (vi)), art-19/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-6
- art-19-5/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第七号 (Article 19, paragraph (1), item (vii)), art-19/par-1/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-7
- art-19-5/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第八号 (Article 19, paragraph (1), item (viii)), art-19/par-1/item-8 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-8
- art-19-6/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-3
- art-19-6/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-4
- art-19-6/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第五号 (Article 19, paragraph (1), item (v)), art-19/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-5
- art-19-6/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第六号 (Article 19, paragraph (1), item (vi)), art-19/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-6
- art-19-6/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第七号 (Article 19, paragraph (1), item (vii)), art-19/par-1/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-7
- art-19-6/par-1: 第十九条第三号から第八号まで → 地方税法 第十九条第一項第八号 (Article 19, paragraph (1), item (viii)), art-19/par-1/item-8 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-8
- art-19-6/par-2: 前項 → 地方税法 第十九条の六第一項 (Article 19-6, paragraph (1)), art-19-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-6/par-1
- art-19-7/par-1: 国税徴収法第八十九条の二第四項 → e-Gov law 334AC0000000147, 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — not held in this collection
- art-19-7/par-1: 次項 → 地方税法 第十九条の七第二項 (Article 19-7, paragraph (2)), art-19-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-7/par-2
- art-19-7/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-19-7/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-4/from-art-11#art-11
- art-19-7/par-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-19-7/par-3: 第四項 → 地方税法 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-9/from-art-16#art-16/par-4
- art-19-7/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-19-7/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-19-7/par-3: 前項 → 地方税法 第十九条の七第二項 (Article 19-7, paragraph (2)), art-19-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-7/par-2
- art-19-8/par-1: 国税徴収法第五十八条第二項 → e-Gov law 334AC0000000147, 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — not held in this collection
- art-19-10/par-1: 第十九条の四第三号 → 地方税法 第十九条の四第一項第三号 (Article 19-4, paragraph (1), item (iii)), art-19-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4/par-1/item-3
- art-19-10/par-1/item-1: この号 → 地方税法 第十九条の十第一項第一号 (Article 19-10, paragraph (1), item (i)), art-19-10/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10/par-1/item-1
- art-19-10/par-2: 前項 → 地方税法 第十九条の十第一項 (Article 19-10, paragraph (1)), art-19-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10/par-1
- art-19-10/par-3: 第一項 → 地方税法 第十九条の十第一項 (Article 19-10, paragraph (1)), art-19-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-10/par-1
- art-19-11/par-1: 第十九条 → 地方税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19
- art-19-12/par-1: 第十九条 → 地方税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19
- art-19-13/par-1: 第十九条の四 → 地方税法 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-4
- art-19-13/par-1: 行政事件訴訟法第八条第二項第二号 → 行政事件訴訟法 第八条第二項第二号 (Article 8, paragraph (2), item (ii)), art-8/par-2/item-2 — https://japanlaw.org/en/administrative-case-litigation-act/art-8/par-2/item-2 · https://japanlaw.org/l/337AC0000000139/art-8/par-2/item-2
- art-19-13/par-1: 第三号 → 行政事件訴訟法 第八条第二項第三号 (Article 8, paragraph (2), item (iii)), art-8/par-2/item-3 — https://japanlaw.org/en/administrative-case-litigation-act/art-8/par-2/item-3 · https://japanlaw.org/l/337AC0000000139/art-8/par-2/item-3
- art-19-14/par-1: 第十九条第一号 → 地方税法 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-1
- art-19-14/par-1: 第三号 → 地方税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-3
- art-19-14/par-1: 第五号 → 地方税法 第十九条第一項第五号 (Article 19, paragraph (1), item (v)), art-19/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-5
- art-19-14/par-1: 第六号 → 地方税法 第十九条第一項第六号 (Article 19, paragraph (1), item (vi)), art-19/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19/par-1/item-6
- art-19-14/par-1: 行政事件訴訟法第三条第二項 → 行政事件訴訟法 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/administrative-case-litigation-act/art-3/par-2 · https://japanlaw.org/l/337AC0000000139/art-3/par-2
- art-19-14/par-2: 前項 → 地方税法 第十九条の十四第一項 (Article 19-14, paragraph (1)), art-19-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-1/sec-13#art-19-14/par-1
- art-19-14/par-2: 民事訴訟法（平成八年法律第百九号）第百五十七条第一項 → 民事訴訟法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/code-of-civil-procedure/art-157/par-1 · https://japanlaw.org/l/408AC0000000109/art-157/par-1

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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 令和七年法律第五十七号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20271205_507AC0000000057), 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-20261027T202151-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-014, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-015, 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