# 地方税法 / Local Tax Act — 第十九条の十一 (Article 19-11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-19-11. 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: 第十九条の十一 (Article 19-11)（行政事件訴訟法との関係） — address `art-19-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-19-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-11 - 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. --- ### 第十九条の十一（行政事件訴訟法との関係） — Relationship with the Administrative Case Litigation Act caption: machine translation, not official art-19-11 · https://japanlaw.org/ja/local-tax-act/art-19-11 · https://japanlaw.org/l/325AC0000000226/art-19-11 **第一項** 第十九条に規定する処分に関する訴訟については、本款その他この法律に特別の定めがあるものを除くほか、行政事件訴訟法（昭和三十七年法律第百三十九号）その他の一般の行政事件訴訟に関する法律の定めるところによる。 art-19-11/par-1 · https://japanlaw.org/ja/local-tax-act/art-19-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-11/par-1 Litigation concerning a disposition prescribed in Article 19 is governed by the provisions of the Administrative Case Litigation Act (Act No. 139 of 1962) and other laws concerning general administrative case litigation, except as otherwise specially provided in this Subsection and other provisions of this Act. machine translation, not official --- ## Cites - art-19-11/par-1: 第十九条 → 地方税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/local-tax-act/art-19 · https://japanlaw.org/l/325AC0000000226/art-19 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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