# Article 22-19, paragraph (5), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-19/par-5. 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.

How the wording of Article 22-19, paragraph (5) (第二十二条の十九第五項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 22-19, paragraph (5) (第二十二条の十九第五項) — https://japanlaw.org/en/local-tax-act/art-22-19/par-5 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-19/par-5)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 鑑定人は、第二項の処分を受ける者に前項の許可状を示さなければならない。

English (Machine translation, not official):

> The expert must show the warrant set forth in the preceding paragraph to the person subject to the disposition set forth in paragraph (2).

## 2. 1 October 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Moved to paragraph (8) and reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002

Japanese:

> 鑑定人は、第二項の処分を受ける者に対し、次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。

English (Machine translation, not official):

> The expert must, toward the person subject to the disposition under paragraph (2), take the measure specified in each of the following items in accordance with the classification of cases listed in those items:

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20271001_508AC0000000002)