# 地方税法 / Local Tax Act — 第九条の十二 (Supplementary Provisions, Article 9-12) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-12. 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: 第九条の十二 (Supplementary Provisions, Article 9-12)（譲渡割に係る犯則事件の調査及び処分の特例） — address `suppl-3251-226/art-9-12` - 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-9-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-12 - 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. --- ### 第九条の十二（譲渡割に係る犯則事件の調査及び処分の特例） — Special Provisions on the Investigation and Disposition of Criminal Tax Cases Relating to the Transfer Levy caption: machine translation, not official suppl-3251-226/art-9-12 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-12 **第一項** 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。 suppl-3251-226/art-9-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-12/par-1 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. machine translation, not official ## Cited by 2 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-20261027T214204-198, 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