# 地方税法 / Local Tax Act — 第十九条の二 (Article 19-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-19-2. 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: 第十九条の二 (Article 19-2)（徴税吏員がした処分） — address `art-19-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-19-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-2 - 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. --- ### 第十九条の二（徴税吏員がした処分） — Dispositions Made by Tax Collection Officials caption: machine translation, not official art-19-2 · https://japanlaw.org/en/local-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000226/art-19-2 **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。 art-19-2/par-1 · https://japanlaw.org/en/local-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-2/par-1 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. machine translation, not official --- ## Cites - 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/art-3-2 · https://japanlaw.org/l/325AC0000000226/art-3-2 ## 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 --- ## 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