# 地方税法 / Local Tax Act — 第十九条の八 (Article 19-8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-19-8. 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: 第十九条の八 (Article 19-8)（差押動産等の搬出の制限） — address `art-19-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-19-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-19-8 - 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. --- ### 第十九条の八（差押動産等の搬出の制限） — Restrictions on Removal of Seized Movables, etc. caption: machine translation, not official art-19-8 · https://japanlaw.org/ja/local-tax-act/art-19-8 · https://japanlaw.org/l/325AC0000000226/art-19-8 **第一項** 国税徴収法第五十八条第二項の規定の例による引渡しの命令を受けた第三者が、その命令に係る財産が滞納者の所有に属していないことを理由として、その命令につき審査請求をしたときは、その審査請求の係属する間は、当該財産の搬出をすることができない。 art-19-8/par-1 · https://japanlaw.org/ja/local-tax-act/art-19-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-8/par-1 Where a third party who has received an order for delivery in accordance with the rules of Article 58, paragraph (2) of the National Tax Collection Act has made a request for review of that order on the ground that the property relating to the order does not belong to the person delinquent in payment, the property may not be removed while that request for review is pending. machine translation, not official --- ## Cites - art-19-8/par-1: 国税徴収法第五十八条第二項 → e-Gov law 334AC0000000147, 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — not held in this collection ## 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