# 地方税法 / Local Tax Act — 第十九条の十四 (Article 19-14)

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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: 第十九条の十四 (Article 19-14)（原告が行うべき証拠の申出） — address `art-19-14`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-19-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-14
- 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/art-19-14 · https://japanlaw.org/l/325AC0000000226/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/art-19-14/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-19-14/par-2 · https://japanlaw.org/l/325AC0000000226/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>

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## Cites
- 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/art-19/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/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/art-19/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/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/art-19-14/par-1 · https://japanlaw.org/l/325AC0000000226/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

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 地方税法 第十九条の十四第二項（原告が行うべき証拠の申出） — https://japanlaw.org/en/local-tax-act/art-19-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-19-14/par-2
- 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
- 地方税法 附則第四条第一項（原告が行うべき証拠の申出に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-4/par-1
- 行政事件訴訟法 附則第三条第一項（被告適格に関する経過措置） — https://japanlaw.org/en/administrative-case-litigation-act/suppl-4161-84/art-3/par-1 · https://japanlaw.org/l/337AC0000000139/suppl-4161-84/art-3/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-20261027T202151-021, 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