# 地方税法 / Local Tax Act — 第十九条の四 (Article 19-4)

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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: 第十九条の四 (Article 19-4)（審査請求期間の特例） — address `art-19-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-19-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-4
- 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/art-19-4 · https://japanlaw.org/l/325AC0000000226/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/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-19-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-19-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/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/art-19-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/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/art-19-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/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>

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## Cites
- 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/art-19-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-19-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/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

## Cited by

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

- 地方税法 第十五条の二の三第三項（徴収猶予の効果） — https://japanlaw.org/en/local-tax-act/art-15-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3/par-3
- 地方税法 第十九条の四第一項（審査請求期間の特例） — https://japanlaw.org/en/local-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-4/par-1
- 地方税法 第十九条の四第一項第二号（審査請求期間の特例） — https://japanlaw.org/en/local-tax-act/art-19-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-19-4/par-1/item-2
- 地方税法 第十九条の十第一項（不動産等の売却決定等の取消しの制限） — https://japanlaw.org/en/local-tax-act/art-19-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-1
- 地方税法 第十九条の十三第一項（滞納処分に関する出訴期間の特例） — https://japanlaw.org/en/local-tax-act/art-19-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-13/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

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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-20261027T214204-014, 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