# 地方税法 / Local Tax Act — 第十九条 (Article 19) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-19. 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: 第十九条 (Article 19)（行政不服審査法との関係） — address `art-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19 - Every provision below carries its address and both URLs 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. --- ### 第十九条（行政不服審査法との関係） — Relationship with the Administrative Complaint Review Act caption: machine translation, not official art-19 · https://japanlaw.org/en/local-tax-act/art-19 · https://japanlaw.org/l/325AC0000000226/art-19 **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。 art-19/par-1 · https://japanlaw.org/en/local-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-19/par-1 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. machine translation, not official **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 art-19/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-1 A reassessment or determination (excluding those set forth in item (v)) or an assessment determination; machine translation, not official **二** 督促又は滞納処分 art-19/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-2 A demand or delinquent tax collection procedure; machine translation, not official **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 art-19/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-3 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); machine translation, not official **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 art-19/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-4 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); machine translation, not official **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 art-19/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-5 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; machine translation, not official **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 art-19/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-6 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; machine translation, not official **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 art-19/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-7 A decision on income to be treated as the tax base under Article 72-54, paragraph (5); machine translation, not official **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 art-19/par-1/item-8 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-8 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; machine translation, not official **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 art-19/par-1/item-9 · https://japanlaw.org/en/local-tax-act/art-19/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-9 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. machine translation, not official --- ## 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/art-19/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/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/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-58/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-58/par-5 · https://japanlaw.org/l/325AC0000000226/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/art-321-14/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-321-14/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-321-14/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-321-14/par-5 · https://japanlaw.org/l/325AC0000000226/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/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-321-15/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-321-15/par-7 · https://japanlaw.org/l/325AC0000000226/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/art-72-48-2/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-48-2/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-54/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-54/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-54/par-5 · https://japanlaw.org/l/325AC0000000226/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/art-389/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-417/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-743/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-743/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-8 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第十九条第一項第一号（行政不服審査法との関係） — https://japanlaw.org/en/local-tax-act/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-1 - 地方税法 第十九条第一項第九号（行政不服審査法との関係） — https://japanlaw.org/en/local-tax-act/art-19/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-9 - 地方税法 第十九条の五第一項（審査請求の理由の制限） — https://japanlaw.org/en/local-tax-act/art-19-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-5/par-1 - 地方税法 第十九条の六第一項（審査請求があつた場合等の通知） — https://japanlaw.org/en/local-tax-act/art-19-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-6/par-1 - 地方税法 第十九条の十一第一項（行政事件訴訟法との関係） — https://japanlaw.org/en/local-tax-act/art-19-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-11/par-1 - 地方税法 第十九条の十二第一項（審査請求と訴訟との関係） — https://japanlaw.org/en/local-tax-act/art-19-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-12/par-1 - 地方税法 第十九条の十四第一項（原告が行うべき証拠の申出） — https://japanlaw.org/en/local-tax-act/art-19-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-14/par-1 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), 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