# 地方税法 / Local Tax Act — 第十九条の十 (Article 19-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-19-10. 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: 第十九条の十 (Article 19-10)（不動産等の売却決定等の取消しの制限） — address `art-19-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-19-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-10 - 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. --- ### 第十九条の十（不動産等の売却決定等の取消しの制限） — Restrictions on Rescission of Decision of Sale, etc. of Real Property, etc. caption: machine translation, not official art-19-10 · https://japanlaw.org/ja/local-tax-act/art-19-10 · https://japanlaw.org/l/325AC0000000226/art-19-10 **第一項** 第十九条の四第三号に掲げる処分に欠陥があることを理由として滞納処分についての審査請求があつた場合において、その処分は違法ではあるが、次に掲げる場合に該当するときは、地方団体の長は、その審査請求を棄却することができる。 art-19-10/par-1 · https://japanlaw.org/ja/local-tax-act/art-19-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-1 Where a request for review of a delinquent tax collection procedure has been made on the ground that there is a defect in a disposition set forth in Article 19-4, item (iii), and the disposition is unlawful but falls under any of the following cases, the head of the local government may dismiss the request for review. machine translation, not official **一** その審査請求に係る処分に続いて行われるべき処分（以下この号において「後行処分」という。）が既に行われている場合において、その審査請求に係る処分の違法が軽微なものであり、その後行処分に影響を及ぼさせることが適当でないと認められるとき。 art-19-10/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-19-10/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-1/item-1 Where a disposition that is to follow the disposition relating to the request for review (hereinafter in this item referred to as a "subsequent disposition") has already been carried out, and the unlawfulness of the disposition relating to the request for review is minor and it is found inappropriate to let it affect the subsequent disposition; machine translation, not official **二** 換価した財産が公共の用に供されている場合その他審査請求に係る処分を取り消すことにより公の利益に著しい障害を生ずる場合で、その審査請求をした者の受ける損害の程度、その損害の賠償の程度及び方法その他一切の事情を考慮してもなおその処分を取り消すことが公共の福祉に適合しないと認められるとき。 art-19-10/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-19-10/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-1/item-2 Where the property realized is being used for public purposes, or in other cases where rescinding the disposition relating to the request for review would cause significant harm to the public interest, and it is found that rescinding that disposition would still not be consistent with the public welfare even taking into consideration the extent of the damage suffered by the person who made the request for review, the extent and method of compensation for that damage, and all other circumstances. machine translation, not official **第二項** 前項の規定による審査請求の棄却の裁決には、処分が違法であること及び審査請求を棄却する理由を明示しなければならない。 art-19-10/par-2 · https://japanlaw.org/ja/local-tax-act/art-19-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-2 A ruling dismissing a request for review under the provisions of the preceding paragraph must expressly state that the disposition is unlawful and the reasons for dismissing the request for review. machine translation, not official **第三項** 第一項の規定は、地方団体に対する損害賠償の請求を妨げない。 art-19-10/par-3 · https://japanlaw.org/ja/local-tax-act/art-19-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-3 The provisions of paragraph (1) do not preclude a claim for damages against a local government. machine translation, not official --- ## Cites - art-19-10/par-1: 第十九条の四第三号 → 地方税法 第十九条の四第一項第三号 (Article 19-4, paragraph (1), item (iii)), art-19-4/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-19-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-19-4/par-1/item-3 - art-19-10/par-1/item-1: この号 → 地方税法 第十九条の十第一項第一号 (Article 19-10, paragraph (1), item (i)), art-19-10/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-19-10/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-1/item-1 - art-19-10/par-2: 前項 → 地方税法 第十九条の十第一項 (Article 19-10, paragraph (1)), art-19-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-19-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-1 - art-19-10/par-3: 第一項 → 地方税法 第十九条の十第一項 (Article 19-10, paragraph (1)), art-19-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-19-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第十九条の十第一項第一号（不動産等の売却決定等の取消しの制限） — https://japanlaw.org/ja/local-tax-act/art-19-10/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-1/item-1 - 地方税法 第十九条の十第二項（不動産等の売却決定等の取消しの制限） — https://japanlaw.org/ja/local-tax-act/art-19-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-2 - 地方税法 第十九条の十第三項（不動産等の売却決定等の取消しの制限） — https://japanlaw.org/ja/local-tax-act/art-19-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-19-10/par-3 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/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-20261027T214204-015, 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