# 地方税法 / Local Tax Act — 第九条の十一 (Supplementary Provisions, Article 9-11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11. 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: 第九条の十一 (Supplementary Provisions, Article 9-11)（譲渡割に係る処分に関する不服審査等の特例） — address `suppl-3251-226/art-9-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11 - 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. --- ### 第九条の十一（譲渡割に係る処分に関する不服審査等の特例） — Special Provisions on Appeals, etc. Concerning Dispositions Relating to the Transfer Levy caption: machine translation, not official suppl-3251-226/art-9-11 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11 **第一項** 附則第九条の四第一項の規定により税務署長が消費税の賦課徴収の例により消費税と併せて賦課徴収を行う譲渡割に関する処分は、不服申立て及び訴訟については、国税に関する法律に基づく処分とみなして、国税通則法第八章の規定を適用する。この場合において、同法第八十五条第一項中「消費税」とあるのは「消費税、地方消費税の譲渡割」と、同法第八十六条第一項中「消費税」とあるのは「消費税、地方消費税の譲渡割」と、「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同法第百五条第二項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の譲渡割」と、同条第三項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同条第四項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、「当該国税」とあるのは「当該国税若しくは地方消費税の譲渡割」と、同条第五項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同条第六項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の譲渡割」とする。 suppl-3251-226/art-9-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-1 A disposition concerning the transfer levy for which the district director carries out assessment and collection, together with consumption tax, in accordance with the rules for the assessment and collection of consumption tax pursuant to Article 9-4, paragraph (1) of the Supplementary Provisions is, with respect to appeals and litigation, deemed to be a disposition based on the laws relating to national taxes, and Chapter VIII of the Act on General Rules for National Taxes applies. In this case, in Article 85, paragraph (1) of that Act, "consumption tax" is deemed to be replaced with "consumption tax, the transfer levy of local consumption tax"; in Article 86, paragraph (1) of that Act, "consumption tax" with "consumption tax, the transfer levy of local consumption tax" and "the national tax to which the disposition pertains" with "the national tax or the transfer levy of local consumption tax to which the disposition pertains"; in Article 105, paragraph (2) of that Act, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; in paragraph (3) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; in paragraph (4) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition" and "that national tax" with "that national tax or the transfer levy of local consumption tax"; in paragraph (5) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; and in paragraph (6) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition". machine translation, not official **第二項** 前項の規定により国税に関する法律に基づく処分とみなされた処分に係る譲渡割又は消費税に係る更正決定等について不服申立てがされている場合において、当該譲渡割又は消費税と納税義務者及び課税期間が同一である他の消費税又は譲渡割についてされた更正決定等があるときは、国税通則法第九十条第一項若しくは第二項、第百四条第二項又は第百十五条第一項第二号の規定の適用については、当該他の消費税又は譲渡割についてされた更正決定等は、当該譲渡割又は消費税の同法第十九条第一項に規定する課税標準等又は税額等についてされた他の更正決定等とみなす。 suppl-3251-226/art-9-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-2 Where an appeal has been filed concerning a reassessment or determination, etc. relating to the transfer levy or consumption tax of a disposition deemed under the preceding paragraph to be a disposition based on the laws relating to national taxes, and there is a reassessment or determination, etc. made concerning other consumption tax or transfer levy for which the person liable for tax and the taxable period are the same as those of that transfer levy or consumption tax, then, for the application of Article 90, paragraph (1) or (2), Article 104, paragraph (2) or Article 115, paragraph (1), item (ii) of the Act on General Rules for National Taxes, the reassessment or determination, etc. made concerning that other consumption tax or transfer levy is deemed to be another reassessment or determination, etc. made concerning the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that transfer levy or consumption tax. machine translation, not official --- ## Cites - suppl-3251-226/art-9-11/par-1: 附則第九条の四第一項 → 地方税法 附則第九条の四第一項 (Supplementary Provisions, Article 9-4, paragraph (1)), suppl-3251-226/art-9-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4/par-1 - suppl-3251-226/art-9-11/par-1: 同法第八十五条第一項 → 国税通則法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-85/par-1 · https://japanlaw.org/l/337AC0000000066/art-85/par-1 - suppl-3251-226/art-9-11/par-1: 同法第八十六条第一項 → 国税通則法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-86/par-1 · https://japanlaw.org/l/337AC0000000066/art-86/par-1 - suppl-3251-226/art-9-11/par-1: 同法第百五条第二項 → 国税通則法 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-2 · https://japanlaw.org/l/337AC0000000066/art-105/par-2 - suppl-3251-226/art-9-11/par-1: 同条第三項 → 国税通則法 第百五条第三項 (Article 105, paragraph (3)), art-105/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-3 · https://japanlaw.org/l/337AC0000000066/art-105/par-3 - suppl-3251-226/art-9-11/par-1: 同条第四項 → 国税通則法 第百五条第四項 (Article 105, paragraph (4)), art-105/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4 - suppl-3251-226/art-9-11/par-1: 同条第五項 → 国税通則法 第百五条第五項 (Article 105, paragraph (5)), art-105/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-5 · https://japanlaw.org/l/337AC0000000066/art-105/par-5 - suppl-3251-226/art-9-11/par-1: 同条第六項 → 国税通則法 第百五条第六項 (Article 105, paragraph (6)), art-105/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-6 · https://japanlaw.org/l/337AC0000000066/art-105/par-6 - suppl-3251-226/art-9-11/par-2: 前項 → 地方税法 附則第九条の十一第一項 (Supplementary Provisions, Article 9-11, paragraph (1)), suppl-3251-226/art-9-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-1 - suppl-3251-226/art-9-11/par-2: 国税通則法第九十条第一項 → 国税通則法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1 - suppl-3251-226/art-9-11/par-2: 第二項 → 国税通則法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-90/par-2 · https://japanlaw.org/l/337AC0000000066/art-90/par-2 - suppl-3251-226/art-9-11/par-2: 第百四条第二項 → 国税通則法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-104/par-2 · https://japanlaw.org/l/337AC0000000066/art-104/par-2 - suppl-3251-226/art-9-11/par-2: 第百十五条第一項第二号 → 国税通則法 第百十五条第一項第二号 (Article 115, paragraph (1), item (ii)), art-115/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-115/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-2 - suppl-3251-226/art-9-11/par-2: 同法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第九条の四第一項（譲渡割の賦課徴収の特例等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4/par-1 - 地方税法 附則第九条の十第一項（譲渡割に係る充当等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1 - 地方税法 附則第九条の十一第二項（譲渡割に係る処分に関する不服審査等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-2 - 地方税法 附則第九条の十六第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-16/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-20261027T214204-197, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-198, 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