# 地方税法 / Local Tax Act — 第九条の十 (Supplementary Provisions, Article 9-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10. 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: 第九条の十 (Supplementary Provisions, Article 9-10)（譲渡割に係る充当等の特例） — address `suppl-3251-226/art-9-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10 - 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. --- ### 第九条の十（譲渡割に係る充当等の特例） — Special Provisions on Appropriation, etc. Relating to the Transfer Levy caption: machine translation, not official suppl-3251-226/art-9-10 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10 **第一項** 国税通則法第五十七条の規定は、次の各号のいずれかに該当する還付金等については適用しない。ただし、附則第九条の四の規定により併せて更正され若しくは決定され又は附則第九条の五の規定により併せて申告された譲渡割及び消費税に係る還付金をその額の計算の基礎とされた課税期間（第七十二条の七十八第三項に規定する課税期間をいう。次条第二項において同じ。）の譲渡割及び消費税で納付すべきこととなつているものに充当する場合は、この限りでない。 suppl-3251-226/art-9-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1 The provisions of Article 57 of the Act on General Rules for National Taxes do not apply to refunds, etc. falling under any of the following items; provided, however, that this does not apply where the refund relating to the transfer levy and consumption tax that were reassessed or determined together pursuant to Article 9-4 of the Supplementary Provisions or filed together pursuant to Article 9-5 of the Supplementary Provisions is appropriated to the transfer levy and consumption tax that are payable for the taxable period (meaning the taxable period prescribed in Article 72-78, paragraph (3); the same applies in paragraph (2) of the following Article) that formed the basis for calculating the amount of that refund. machine translation, not official **一** 附則第九条の四の規定により併せて更正され若しくは決定され若しくは附則第九条の五の規定により併せて申告され又は附則第九条の六の規定により併せて納付された譲渡割及び消費税に係る還付金等の還付を受けるべき者につき納付すべきこととなつている国税がある場合における当該還付金等 suppl-3251-226/art-9-10/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-1 refunds, etc. where there is national tax that is payable by the person entitled to receive a refund, etc. relating to the transfer levy and consumption tax that were reassessed or determined together pursuant to Article 9-4 of the Supplementary Provisions, filed together pursuant to Article 9-5 of the Supplementary Provisions, or paid together pursuant to Article 9-6 of the Supplementary Provisions; machine translation, not official **二** 国税に係る還付金等（前号に該当するものを除く。）の還付を受けるべき者につき附則第九条の四又は第九条の五の規定により併せて賦課され又は申告された譲渡割及び消費税で納付すべきこととなつているもの（次項及び第三項において「未納譲渡割等」という。）がある場合における当該還付金等 suppl-3251-226/art-9-10/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-2 refunds, etc. relating to national tax (excluding those falling under the preceding item) where there is transfer levy and consumption tax that is payable (referred to as "unpaid transfer levy, etc." in paragraphs (2) and (3)) by the person entitled to receive the refund, etc. and that was assessed or filed together pursuant to Article 9-4 or Article 9-5 of the Supplementary Provisions. machine translation, not official **第二項** 前項第一号に規定する場合にあつては、同号の還付金等の還付を受けるべき者は、当該還付をすべき国税局長又は税務署長に対し、当該還付金等（未納譲渡割等又は納付すべきこととなつているその他の国税に係る金額に相当する額を限度とする。）により未納譲渡割等又は納付すべきこととなつているその他の国税を納付することを委託したものとみなす。 suppl-3251-226/art-9-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-2 In the case prescribed in item (i) of the preceding paragraph, the person entitled to receive the refunds, etc. in that item is deemed to have entrusted the regional commissioner or district director who is to make the refund with payment of the unpaid transfer levy, etc. or the other national tax that is payable by means of those refunds, etc. (limited to the amount equivalent to the amount relating to the unpaid transfer levy, etc. or the other national tax that is payable). machine translation, not official **第三項** 第一項第二号に規定する場合にあつては、同号の還付金等の還付を受けるべき者は、当該還付をすべき国税局長又は税務署長に対し、当該還付金等（未納譲渡割等に係る金額に相当する額を限度とする。）により未納譲渡割等を納付することを委託したものとみなす。 suppl-3251-226/art-9-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-3 In the case prescribed in paragraph (1), item (ii), the person entitled to receive the refunds, etc. in that item is deemed to have entrusted the regional commissioner or district director who is to make the refund with payment of the unpaid transfer levy, etc. by means of those refunds, etc. (limited to the amount equivalent to the amount relating to the unpaid transfer levy, etc.). machine translation, not official **第四項** 前二項の規定が適用される場合には、これらの規定の委託をするのに適することとなつた時として政令で定める時に、その委託納付に相当する額の還付及び納付があつたものとみなす。 suppl-3251-226/art-9-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-4 Where the preceding two paragraphs apply, an amount equivalent to the entrusted payment is deemed to have been refunded and paid at the time specified by Cabinet Order as the time at which it has become appropriate to make the entrustment under those provisions. machine translation, not official **第五項** 第二項又は第三項の規定が適用される場合には、これらの規定による納付をした国税局長又は税務署長は、遅滞なく、その旨をこれらの規定により委託したものとみなされた者に通知しなければならない。 suppl-3251-226/art-9-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-5 Where paragraph (2) or (3) applies, the regional commissioner or district director who made the payment under those provisions must, without delay, notify the person deemed to have entrusted the payment under those provisions to that effect. machine translation, not official --- ## Cites - suppl-3251-226/art-9-10/par-1: 国税通則法第五十七条 → 国税通則法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/national-tax-general-rules-act/art-57 · https://japanlaw.org/l/337AC0000000066/art-57 - suppl-3251-226/art-9-10/par-1: 附則第九条の四 → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4 - suppl-3251-226/art-9-10/par-1: 附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5 - suppl-3251-226/art-9-10/par-1: 第七十二条の七十八第三項 → 地方税法 第七十二条の七十八第三項 (Article 72-78, paragraph (3)), art-72-78/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-78/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-3 - suppl-3251-226/art-9-10/par-1: 次条第二項 → 地方税法 附則第九条の十一第二項 (Supplementary Provisions, Article 9-11, paragraph (2)), suppl-3251-226/art-9-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-2 - suppl-3251-226/art-9-10/par-1/item-1: 附則第九条の四 → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4 - suppl-3251-226/art-9-10/par-1/item-1: 附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5 - suppl-3251-226/art-9-10/par-1/item-1: 附則第九条の六 → 地方税法 附則第九条の六 (Supplementary Provisions, Article 9-6), suppl-3251-226/art-9-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6 - suppl-3251-226/art-9-10/par-1/item-2: 前号 → 地方税法 附則第九条の十第一項第一号 (Supplementary Provisions, Article 9-10, paragraph (1), item (i)), suppl-3251-226/art-9-10/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-1 - suppl-3251-226/art-9-10/par-1/item-2: 附則第九条の四 → 地方税法 附則第九条の四 (Supplementary Provisions, Article 9-4), suppl-3251-226/art-9-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4 - suppl-3251-226/art-9-10/par-1/item-2: 第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5 - suppl-3251-226/art-9-10/par-1/item-2: 次項 → 地方税法 附則第九条の十第二項 (Supplementary Provisions, Article 9-10, paragraph (2)), suppl-3251-226/art-9-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-2 - suppl-3251-226/art-9-10/par-1/item-2: 第三項 → 地方税法 附則第九条の十第三項 (Supplementary Provisions, Article 9-10, paragraph (3)), suppl-3251-226/art-9-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-3 - suppl-3251-226/art-9-10/par-2: 前項第一号 → 地方税法 附則第九条の十第一項第一号 (Supplementary Provisions, Article 9-10, paragraph (1), item (i)), suppl-3251-226/art-9-10/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-1 - suppl-3251-226/art-9-10/par-3: 第一項第二号 → 地方税法 附則第九条の十第一項第二号 (Supplementary Provisions, Article 9-10, paragraph (1), item (ii)), suppl-3251-226/art-9-10/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-2 - suppl-3251-226/art-9-10/par-4: 前二項 → 地方税法 附則第九条の十第二項 (Supplementary Provisions, Article 9-10, paragraph (2)), suppl-3251-226/art-9-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-2 - suppl-3251-226/art-9-10/par-4: 前二項 → 地方税法 附則第九条の十第三項 (Supplementary Provisions, Article 9-10, paragraph (3)), suppl-3251-226/art-9-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-3 - suppl-3251-226/art-9-10/par-5: 第二項 → 地方税法 附則第九条の十第二項 (Supplementary Provisions, Article 9-10, paragraph (2)), suppl-3251-226/art-9-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-2 - suppl-3251-226/art-9-10/par-5: 第三項 → 地方税法 附則第九条の十第三項 (Supplementary Provisions, Article 9-10, paragraph (3)), suppl-3251-226/art-9-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第九条の四第一項（譲渡割の賦課徴収の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4/par-1 - 地方税法 附則第九条の七第一項（譲渡割の還付の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-7/par-1 - 地方税法 附則第九条の十第一項第二号（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-2 - 地方税法 附則第九条の十第二項（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-2 - 地方税法 附則第九条の十第三項（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-3 - 地方税法 附則第九条の十第四項（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-4 - 地方税法 附則第九条の十第五項（譲渡割に係る充当等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-5 - 地方税法 附則第九条の十六第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-16/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-20261027T214204-071, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-197, 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