# 地方税法 / Local Tax Act — 第九条の七 (Supplementary Provisions, Article 9-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-7. 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: 第九条の七 (Supplementary Provisions, Article 9-7)（譲渡割の還付の特例等） — address `suppl-3251-226/art-9-7` - 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-9-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-7 - 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. --- ### 第九条の七（譲渡割の還付の特例等） — Special Provisions on the Refund of the Transfer Levy, etc. caption: machine translation, not official suppl-3251-226/art-9-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-7 **第一項** 譲渡割に係る還付金又は過誤納金の還付は、当分の間、第一章第二節から第十四節まで並びに第七十二条の八十八第二項後段及び第三項の規定にかかわらず、国が、消費税の還付の例により、消費税に係る還付金又は過誤納金（これらに加算すべき還付加算金を含む。次条及び附則第九条の十において「還付金等」という。）と併せて行わなければならない。 suppl-3251-226/art-9-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-7/par-1 The refund of refunds or overpayments or payments by mistake relating to the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and the latter part of Article 72-88, paragraph (2) and paragraph (3), be made by the State, in accordance with the rules for the refund of consumption tax, together with refunds or overpayments or payments by mistake relating to consumption tax (including interest on refund to be added thereto; referred to as "refund, etc." in the following Article and Article 9-10 of the Supplementary Provisions). machine translation, not official --- ## Cites - suppl-3251-226/art-9-7/par-1: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2 - suppl-3251-226/art-9-7/par-1: 第三項 → 地方税法 第七十二条の八十八第三項 (Article 72-88, paragraph (3)), art-72-88/par-3 — https://japanlaw.org/en/local-tax-act/art-72-88/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-3 - suppl-3251-226/art-9-7/par-1: 次条 → 地方税法 附則第九条の八 (Supplementary Provisions, Article 9-8), suppl-3251-226/art-9-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8 - suppl-3251-226/art-9-7/par-1: 附則第九条の十 → 地方税法 附則第九条の十 (Supplementary Provisions, Article 9-10), suppl-3251-226/art-9-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10 ## Cited by 3 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 附則第九条の八第一項（譲渡割に係る還付金等の道府県への払込額からの控除等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/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-20261027T214204-197, 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