# Supplementary Provisions, Article 9-12, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-9-12/par-1. 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 Supplementary Provisions, Article 9-12, paragraph (1) (附則第九条の十二第一項) 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: Supplementary Provisions, Article 9-12, paragraph (1) (附則第九条の十二第一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-12/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-9-12/par-1)
- 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:

> 譲渡割に関する犯則事件については、当分の間、第一章第十六節の規定にかかわらず、間接国税以外の国税に関する犯則事件とみなして、国税通則法第十一章の規定を適用する。

English (Machine translation, not official):

> With respect to criminal tax cases concerning the transfer levy, for the time being, notwithstanding Chapter I, Section 16, they are deemed to be criminal tax cases concerning national taxes other than indirect national taxes, and Chapter XI of the Act on General Rules for National Taxes applies.

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

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

Japanese:

> 譲渡割に関する犯則事件については、当分の間、第一章第十六節の規定（これらの規定に係る罰則を含む。）にかかわらず、間接国税以外の国税に関する犯則事件とみなして、国税通則法第十一章の規定（これらの規定に係る罰則を含む。）を適用する。

English (Machine translation, not official):

> With respect to criminal tax cases concerning the transfer levy, for the time being, notwithstanding Chapter I, Section 16 (including the penal provisions pertaining to those provisions), they are deemed to be criminal tax cases concerning national taxes other than indirect national taxes, and Chapter XI of the Act on General Rules for National Taxes (including the penal provisions pertaining to those provisions) applies.

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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)