# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-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: 第十三条 (Supplementary Provisions, Article 13)（差押に関する経過措置） — address `suppl-3341-149/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-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. --- ### 第十三条（差押に関する経過措置） — Transitional Measures concerning Seizure caption: machine translation, not official suppl-3341-149/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-13 **第一項** この法律の施行前に発せられた督促状の指定期限がこの法律の施行の日から起算して十日を経過した日（この法律の施行の日において新法第七百条の十六第三項（新法第七百条の十九第四項において準用する場合を含む。）の規定により徴収する場合に該当するときは、同日）後であるときは、新法の規定にかかわらず、その督促状に係る地方団体の徴収金については、その指定期限を経過しなければ、差押をすることができない。 suppl-3341-149/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-13/par-1 Where the designated time limit of a demand letter issued before the enforcement of this Act is after the day on which 10 days have elapsed from the date of enforcement of this Act (or, where the case falls under collection under Article 700-16, paragraph (3) of the New Act (including as applied mutatis mutandis under Article 700-19, paragraph (4) of the New Act) on the date of enforcement of this Act, after that date), notwithstanding the provisions of the New Act, seizure may not be made for the local government levies pertaining to that demand letter unless that designated time limit has passed. machine translation, not official --- ## 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-20261027T214204-230, 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