# 地方税法 / Local Tax Act — 第十九条の十三 (Article 19-13)
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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: 第十九条の十三 (Article 19-13)（滞納処分に関する出訴期間の特例） — address `art-19-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-19-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-13
- 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.
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### 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
caption: machine translation, not official
art-19-13 · https://japanlaw.org/en/local-tax-act/art-19-13 · https://japanlaw.org/l/325AC0000000226/art-19-13
**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。
art-19-13/par-1 · https://japanlaw.org/en/local-tax-act/art-19-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-13/par-1
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.
machine translation, not official
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## Cites
- 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/art-19-4 · https://japanlaw.org/l/325AC0000000226/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
## Cited by
1 provision cites this one. No official source publishes this direction.
- 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
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## 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-20261027T214204-015, 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