# 地方税法 / Local Tax Act — 第九条の十四 (Supplementary Provisions, Article 9-14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14. 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: 第九条の十四 (Supplementary Provisions, Article 9-14)（譲渡割に係る徴収取扱費の支払） — address `suppl-3251-226/art-9-14` - 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-9-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14 - 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. --- ### 第九条の十四（譲渡割に係る徴収取扱費の支払） — Payment of Collection Handling Fees Relating to the Transfer Levy caption: machine translation, not official suppl-3251-226/art-9-14 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14 **第一項** 道府県は、国が譲渡割の賦課徴収に関する事務を行うために要する費用を補償するため、政令で定めるところにより、徴収取扱費を国に支払わなければならない。 suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-1 A prefecture must, as provided by Cabinet Order, pay a collection handling fee to the State in order to compensate for the costs required for the State to carry out the work concerning the assessment and collection of the transfer levy. machine translation, not official **第二項** 国は、政令で定めるところにより、前項の徴収取扱費の算定に関し必要な事項を道府県知事に通知しなければならない。 suppl-3251-226/art-9-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-2 The national government must notify the prefectural governor, as provided by Cabinet Order, of the matters necessary for calculating the collection handling fee under the preceding paragraph. machine translation, not official **第三項** 道府県知事は、前項の規定による通知があつた場合においては、その通知があつた日から三十日以内に、第一項の徴収取扱費を支払うものとする。 suppl-3251-226/art-9-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-3 If the prefectural governor has received the notification under the preceding paragraph, the governor is to pay the collection handling fee under paragraph (1) within 30 days from the date of that notification. machine translation, not official --- ## Cites - suppl-3251-226/art-9-14/par-2: 前項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-1 - suppl-3251-226/art-9-14/par-3: 前項 → 地方税法 附則第九条の十四第二項 (Supplementary Provisions, Article 9-14, paragraph (2)), suppl-3251-226/art-9-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-2 - suppl-3251-226/art-9-14/par-3: 第一項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-1 ## Cited by 7 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 附則第九条の十四第二項（譲渡割に係る徴収取扱費の支払） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-2 - 地方税法 附則第九条の十四第三項（譲渡割に係る徴収取扱費の支払） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-3 - 地方税法 附則第九条の十五第一項（地方消費税の清算等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15/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 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12/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-20261027T202151-091, 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