# 地方税法 / Local Tax Act — 第十九条の六 (Article 19-6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-19-6. 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: 第十九条の六 (Article 19-6)（審査請求があつた場合等の通知） — address `art-19-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-19-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-6 - 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. --- ### 第十九条の六（審査請求があつた場合等の通知） — Notice upon a Request for Review caption: machine translation, not official art-19-6 · https://japanlaw.org/en/local-tax-act/art-19-6 · https://japanlaw.org/l/325AC0000000226/art-19-6 **第一項** 第十九条第三号から第八号までに掲げる処分についての審査請求があつた場合においては、その審査請求に対する裁決の権限を有する者は、関係地方団体の長に対し、審査請求があつた旨その他必要な事項を通知しなければならない。この場合においては、審査請求があつた旨その他必要な事項を官報に登載することによつて、当該通知に代えることができる。 art-19-6/par-1 · https://japanlaw.org/en/local-tax-act/art-19-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-6/par-1 Where a request for review has been made of a disposition set forth in Article 19, items (iii) through (viii), the person with authority to make the ruling on that request for review must notify the head of the local government concerned that a request for review has been made and other necessary matters. In this case, the person may substitute for that notice the publication in the Official Gazette of the fact that a request for review has been made and other necessary matters. machine translation, not official **第二項** 前項の規定は、同項に規定する審査請求に対する裁決の権限を有する者が当該審査請求に対する裁決をした場合に準用する。 art-19-6/par-2 · https://japanlaw.org/en/local-tax-act/art-19-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-19-6/par-2 The provisions of the preceding paragraph apply mutatis mutandis where the person with authority to make the ruling on a request for review prescribed in that paragraph has made the ruling on that request for review. machine translation, not official --- ## Cites - art-19-6/par-1: 第十九条第三号から第八号まで → 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-19-6/par-1: 第十九条第三号から第八号まで → 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-19-6/par-1: 第十九条第三号から第八号まで → 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-19-6/par-1: 第十九条第三号から第八号まで → 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-19-6/par-1: 第十九条第三号から第八号まで → 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-19-6/par-1: 第十九条第三号から第八号まで → 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 - art-19-6/par-2: 前項 → 地方税法 第十九条の六第一項 (Article 19-6, paragraph (1)), art-19-6/par-1 — https://japanlaw.org/en/local-tax-act/art-19-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-6/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第十九条の六第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-19-6/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 --- ## 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