# 地方税法 / Local Tax Act — 第九条の八 (Supplementary Provisions, Article 9-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8. 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: 第九条の八 (Supplementary Provisions, Article 9-8)（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） — address `suppl-3251-226/art-9-8` - 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-9-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8 - 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. --- ### 第九条の八（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） — Deduction of Refunds, etc. Relating to the Transfer Levy from Amounts Paid into Prefectures, etc. caption: machine translation, not official 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 **第一項** 国は、前条の規定により譲渡割に係る還付金等を還付した場合には、当該還付金等に相当する額を、当該譲渡割に係る附則第九条の六第三項に規定する道府県に同項の規定により払い込む譲渡割として納付された額で当該還付金等を還付した日の属する月に納付されたものの総額から控除するものとする。 suppl-3251-226/art-9-8/par-1 · 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 Where the State has refunded refunds, etc. relating to the transfer levy pursuant to the preceding Article, it is to deduct an amount equivalent to those refunds, etc. from the total amount paid as the transfer levy, which is to be paid into the prefecture prescribed in Article 9-6, paragraph (3) of the Supplementary Provisions pursuant to that paragraph, that was paid in the month including the day on which those refunds, etc. were refunded. machine translation, not official **第二項** 譲渡割として納付された額の総額から前項の規定によりその相当額が控除された還付金等について返納があつた場合その他政令で定める事由が生じた場合には、当該返納があつた額その他政令で定める額に相当する額を、附則第九条の六第三項の規定により当該道府県に払い込む譲渡割として納付された額で当該返納があつた又は政令で定める事由が生じた日の属する月に納付されたものの総額に加算するものとする。 suppl-3251-226/art-9-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-2 Where refunds, etc. for which the equivalent amount has been deducted from the total amount paid as the transfer levy pursuant to the preceding paragraph are returned, or any other cause specified by Cabinet Order arises, an amount equivalent to the amount returned or any other amount specified by Cabinet Order is to be added to the total amount paid as the transfer levy, which is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions, that was paid in the month including the day on which the return was made or the cause specified by Cabinet Order arose. machine translation, not official **第三項** 第一項の規定により控除すべき還付金等に相当する額が、当該還付金等を還付した日の属する月に譲渡割として納付された額の総額（同月に前項の規定による加算すべき額がある場合にあつては、これを加算した額）を超える場合で、同月に第七十二条の百三第三項の規定により当該道府県に払い込むべき貨物割として納付された額があるときは、当該超える額を同月に当該貨物割として納付された額の総額から控除するものとする。この場合において、控除しきれなかつた額があるときは、当該控除しきれなかつた額に相当する還付金等をその翌月に還付したものとみなして、第一項の規定を適用する。 suppl-3251-226/art-9-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-3 If the amount equivalent to the refunds, etc. to be deducted pursuant to paragraph (1) exceeds the total amount paid as the transfer levy in the month including the day on which those refunds, etc. were refunded (where there is an amount to be added pursuant to the preceding paragraph in that month, the amount including that addition), and there is, in that month, an amount paid as the cargo levy that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3), the excess amount is to be deducted from the total amount paid as the cargo levy in that month. In this case, if there is an amount that could not be fully deducted, paragraph (1) applies by deeming that refunds, etc. equivalent to the amount that could not be fully deducted were refunded in the following month. machine translation, not official **第四項** 第一項の規定により控除すべき還付金等に相当する額が、当該還付金等を還付した日の属する月に譲渡割として納付された額の総額（同月に第二項の規定による加算すべき額がある場合にあつては、これを加算した額）を超える場合で、同月に第七十二条の百三第三項の規定により当該道府県に払い込むべき貨物割として納付された額がないときは、当該超える額に相当する還付金等をその翌月に還付したものとみなして、第一項の規定を適用する。 suppl-3251-226/art-9-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-4 If the amount equivalent to the refunds, etc. to be deducted pursuant to paragraph (1) exceeds the total amount paid as the transfer levy in the month including the day on which those refunds, etc. were refunded (where there is an amount to be added pursuant to paragraph (2) in that month, the amount including that addition), and there is no amount paid as the cargo levy in that month that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3), paragraph (1) applies by deeming that refunds, etc. equivalent to the excess amount were refunded in the following month. machine translation, not official **第五項** その月に附則第九条の六第三項の規定により当該道府県に払い込むべき譲渡割として納付された額（第一項又は第二項の規定による控除し、又は加算すべき額がある場合にあつては、当該控除又は加算をした後の額）がある場合（同月に第七十二条の百三第三項の規定により当該道府県に払い込むべき貨物割として納付された額がある場合を除く。）における第七十二条の百五第三項の規定の適用については、同項中「当該超える額に相当する還付金等」とあるのは、「当該超える額を、同月に附則第九条の六第三項の規定により当該道府県に払い込むべき譲渡割として納付された額の総額から控除するものとする。この場合において、控除しきれなかつた額があるときは、当該控除しきれなかつた額に相当する還付金等」とする。 suppl-3251-226/art-9-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-5 In the application of Article 72-105, paragraph (3) where there is, in that month, an amount paid as the transfer levy that is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions (where there is an amount to be deducted or added pursuant to paragraph (1) or (2), the amount after that deduction or addition) (excluding the case where there is, in that month, an amount paid as the cargo levy that is to be paid into that prefecture pursuant to Article 72-103, paragraph (3)), "refunds, etc. equivalent to the excess amount" in Article 72-105, paragraph (3) is deemed to be replaced with "the excess amount is to be deducted from the total amount paid as the transfer levy in that month that is to be paid into that prefecture pursuant to Article 9-6, paragraph (3) of the Supplementary Provisions. In this case, if there is an amount that could not be fully deducted, refunds, etc. equivalent to the amount that could not be fully deducted". machine translation, not official --- ## Cites - suppl-3251-226/art-9-8/par-1: 前条 → 地方税法 附則第九条の七 (Supplementary Provisions, Article 9-7), 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 - suppl-3251-226/art-9-8/par-1: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 - suppl-3251-226/art-9-8/par-2: 前項 → 地方税法 附則第九条の八第一項 (Supplementary Provisions, Article 9-8, paragraph (1)), suppl-3251-226/art-9-8/par-1 — 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 - suppl-3251-226/art-9-8/par-2: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 - suppl-3251-226/art-9-8/par-3: 第一項 → 地方税法 附則第九条の八第一項 (Supplementary Provisions, Article 9-8, paragraph (1)), suppl-3251-226/art-9-8/par-1 — 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 - suppl-3251-226/art-9-8/par-3: 前項 → 地方税法 附則第九条の八第二項 (Supplementary Provisions, Article 9-8, paragraph (2)), suppl-3251-226/art-9-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-2 - suppl-3251-226/art-9-8/par-3: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3 - suppl-3251-226/art-9-8/par-4: 第一項 → 地方税法 附則第九条の八第一項 (Supplementary Provisions, Article 9-8, paragraph (1)), suppl-3251-226/art-9-8/par-1 — 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 - suppl-3251-226/art-9-8/par-4: 第二項 → 地方税法 附則第九条の八第二項 (Supplementary Provisions, Article 9-8, paragraph (2)), suppl-3251-226/art-9-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-2 - suppl-3251-226/art-9-8/par-4: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3 - suppl-3251-226/art-9-8/par-5: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 - suppl-3251-226/art-9-8/par-5: 第一項 → 地方税法 附則第九条の八第一項 (Supplementary Provisions, Article 9-8, paragraph (1)), suppl-3251-226/art-9-8/par-1 — 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 - suppl-3251-226/art-9-8/par-5: 第二項 → 地方税法 附則第九条の八第二項 (Supplementary Provisions, Article 9-8, paragraph (2)), suppl-3251-226/art-9-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-2 - suppl-3251-226/art-9-8/par-5: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3 - suppl-3251-226/art-9-8/par-5: 第七十二条の百五第三項 → 地方税法 第七十二条の百五第三項 (Article 72-105, paragraph (3)), art-72-105/par-3 — https://japanlaw.org/en/local-tax-act/art-72-105/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-105/par-3 ## 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 附則第九条の七第一項（譲渡割の還付の特例等） — 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 - 地方税法 附則第九条の八第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-2 - 地方税法 附則第九条の八第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-3 - 地方税法 附則第九条の八第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-4 - 地方税法 附則第九条の八第五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-5 - 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