# 地方税法 / Local Tax Act — 第九条の十三 (Supplementary Provisions, Article 9-13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-13. 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: 第九条の十三 (Supplementary Provisions, Article 9-13)（譲渡割の賦課徴収又は申告納付に関する報告等） — address `suppl-3251-226/art-9-13` - 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-9-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-13 - 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. --- ### 第九条の十三（譲渡割の賦課徴収又は申告納付に関する報告等） — Reports, etc. Concerning the Assessment and Collection or the Filing and Payment of the Transfer Levy caption: machine translation, not official suppl-3251-226/art-9-13 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-13 **第一項** 税務署長は、政令で定めるところにより、道府県知事に対し、譲渡割の申告の件数、譲渡割額、譲渡割に係る滞納の状況その他必要な事項を報告するものとする。 suppl-3251-226/art-9-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-13/par-1 The district director is, as provided by Cabinet Order, to report to the prefectural governor the number of filings of the transfer levy, the amount of the transfer levy, the status of delinquency concerning the transfer levy, and other necessary matters. machine translation, not official **第二項** 道府県知事は、税務署長に対し、必要があると認める事項を示して、当該税務署長に係る譲渡割の賦課徴収又は申告納付に関する事項について、これらに関する書類を閲覧し、又は記録することを請求することができる。この場合において、当該請求に理由があると認めるときは、税務署長は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。 suppl-3251-226/art-9-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-13/par-2 A prefectural governor may, by indicating to a district director the matters that the governor finds necessary, request to inspect or record documents relating to the assessment and collection or the filing and payment of the transfer levy relating to that district director. In this case, if the district director finds that the request is well-founded, the district director is to allow the prefectural governor or the staff members designated by the governor to inspect or record the relevant documents. machine translation, not official **第三項** 税務署長は、譲渡割の賦課徴収を行うため必要があるときは、道府県知事及び市町村長に対し、当該事務に関し参考となるべき資料又は情報の提供その他の協力を求めることができる。 suppl-3251-226/art-9-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-13/par-3 When necessary for carrying out the assessment and collection of the transfer levy, a district director may request prefectural governors and mayors of municipalities to provide materials or information that would serve as a reference concerning that work, and to provide other cooperation. 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