# 地方税法 / Local Tax Act — 第十九条の七 (Article 19-7)

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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: 第十九条の七 (Article 19-7)（審査請求と地方団体の徴収金の賦課徴収との関係） — address `art-19-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-19-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-7
- 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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### 第十九条の七（審査請求と地方団体の徴収金の賦課徴収との関係） — Relationship Between a Request for Review and the Assessment and Collection of Local Government Levies
<sup>caption: machine translation, not official</sup>
<sup>art-19-7 · https://japanlaw.org/en/local-tax-act/art-19-7 · https://japanlaw.org/l/325AC0000000226/art-19-7</sup>

    **第一項**  審査請求は、その目的となつた処分に係る地方団体の徴収金の賦課又は徴収の続行を妨げない。ただし、その地方団体の徴収金の徴収のために差し押さえた財産（国税徴収法第八十九条の二第四項に規定する特定参加差押不動産を含む。）の滞納処分（その例による処分を含む。次項において同じ。）による換価は、その財産の価額が著しく減少するおそれがあるとき、又は審査請求をした者から別段の申出があるときを除き、その審査請求に対する裁決があるまで、することができない。
    <sup>art-19-7/par-1 · https://japanlaw.org/en/local-tax-act/art-19-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-7/par-1</sup>
    A request for review does not prevent the continuation of the assessment or collection of the local government levies relating to the disposition that is its object; provided, however, that realization, through delinquent tax collection procedures (including dispositions carried out in accordance with the rules thereof; the same applies in the following paragraph), of property seized for the collection of those local government levies (including specified participatorily seized real property prescribed in Article 89-2, paragraph (4) of the National Tax Collection Act) may not be carried out until the ruling on that request for review is made, except where there is a risk that the value of the property will decrease significantly, or where there is a separate application from the person who made the request for review.
    <sup>machine translation, not official</sup>

    **第二項**  審査請求の目的となつた処分に係る地方団体の徴収金について徴収の権限を有する地方団体の長は、審査請求をした者が第十六条第一項各号に掲げる担保を提供して、その地方団体の徴収金につき、滞納処分による差押えをしないこと又は既にされている滞納処分による差押えを解除することを求めた場合において、相当と認めるときは、その差押えをせず、又はその差押えを解除することができる。
    <sup>art-19-7/par-2 · https://japanlaw.org/en/local-tax-act/art-19-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-19-7/par-2</sup>
    Where a person who has made a request for review has provided security set forth in the items of Article 16, paragraph (1) and requested, with respect to the local government levies relating to the disposition that is the object of the request for review, that no seizure be made through delinquent tax collection procedures or that a seizure already made through delinquent tax collection procedures be released, the head of the local government who has authority to collect those local government levies may, if the head finds it appropriate, refrain from making the seizure or release the seizure.
    <sup>machine translation, not official</sup>

    **第三項**  第十一条、第十六条第三項及び第四項並びに第十六条の五第一項及び第二項の規定は、前項の規定による担保について準用する。
    <sup>art-19-7/par-3 · https://japanlaw.org/en/local-tax-act/art-19-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-19-7/par-3</sup>
    The provisions of Article 11, Article 16, paragraphs (3) and (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-19-7/par-1: 国税徴収法第八十九条の二第四項 → e-Gov law 334AC0000000147, 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — not held in this collection
- art-19-7/par-1: 次項 → 地方税法 第十九条の七第二項 (Article 19-7, paragraph (2)), art-19-7/par-2 — https://japanlaw.org/en/local-tax-act/art-19-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-19-7/par-2
- art-19-7/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-16/par-1
- art-19-7/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11
- art-19-7/par-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- art-19-7/par-3: 第四項 → 地方税法 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/en/local-tax-act/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-16/par-4
- art-19-7/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1
- art-19-7/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2
- art-19-7/par-3: 前項 → 地方税法 第十九条の七第二項 (Article 19-7, paragraph (2)), art-19-7/par-2 — https://japanlaw.org/en/local-tax-act/art-19-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-19-7/par-2

## Cited by

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

- 地方税法 第十九条の七第一項（審査請求と地方団体の徴収金の賦課徴収との関係） — https://japanlaw.org/en/local-tax-act/art-19-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-7/par-1
- 地方税法 第十九条の七第三項（審査請求と地方団体の徴収金の賦課徴収との関係） — https://japanlaw.org/en/local-tax-act/art-19-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-19-7/par-3
- 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