# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-9. 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 (Supplementary Provisions, Article 9)（還付金に関する経過措置） — address `suppl-3341-149/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-9 - 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（還付金に関する経過措置） — Transitional Measures concerning Refunds caption: machine translation, not official suppl-3341-149/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-9 **第一項** 新法第十七条の二第三項の規定は、この法律の施行後に同項に規定する充当をするに適することとなつた過誤納金に関する還付金について適用する。 suppl-3341-149/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-9/par-1 The provisions of Article 17-2, paragraph (3) of the New Act apply to refunds relating to overpayments or payments by mistake that become suitable for the appropriation prescribed in that paragraph after the enforcement of this Act. machine translation, not official **第二項** この法律の施行前に過誤納金その他の地方団体の徴収金に関する還付金に係る請求権につき新法第十七条の四第二項第二号又は第三号に規定する差押又は仮差押がされているときは、この法律の施行の日にその差押又は仮差押がされたものとして、これらの規定を適用する。 suppl-3341-149/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-9/par-2 Where, before the enforcement of this Act, seizure or provisional seizure prescribed in Article 17-4, paragraph (2), item (ii) or (iii) of the New Act has been made with respect to a claim relating to a refund of an overpayment or payment by mistake or other local government levies, those provisions are applied on the deeming that the seizure or provisional seizure was made on the date of enforcement of this Act. machine translation, not official --- ## Cites - suppl-3341-149/art-9/par-1: 新法第十七条の二第三項 → 地方税法 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — https://japanlaw.org/en/local-tax-act/art-17-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-2/par-3 - suppl-3341-149/art-9/par-2: 新法第十七条の四第二項第二号 → 地方税法 第十七条の四第二項第二号 (Article 17-4, paragraph (2), item (ii)), art-17-4/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-17-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-2/item-2 - suppl-3341-149/art-9/par-2: 第三号 → 地方税法 第十七条の四第二項第三号 (Article 17-4, paragraph (2), item (iii)), art-17-4/par-2/item-3 — https://japanlaw.org/en/local-tax-act/art-17-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-2/item-3 --- ## 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