# 地方税法 / Local Tax Act — 第九条の十六 (Supplementary Provisions, Article 9-16) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-16. 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: 第九条の十六 (Supplementary Provisions, Article 9-16)（政令への委任） — address `suppl-3251-226/art-9-16` - 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-9-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-16 - 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. --- ### 第九条の十六（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3251-226/art-9-16 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-16 **第一項** 附則第九条の四から前条までに定めるもののほか、これらの規定に規定する譲渡割の賦課徴収等の特例の実施のための手続その他必要な事項は、政令で定める。 suppl-3251-226/art-9-16/par-1 · 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 Beyond what is provided for in Article 9-4 through the preceding Article of the Supplementary Provisions, procedures for implementing the special provisions on the assessment and collection, etc. of the transfer levy provided for in those provisions and other necessary matters are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十 (Supplementary Provisions, Article 9-10), 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 - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十一 (Supplementary Provisions, Article 9-11), suppl-3251-226/art-9-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11 - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十二 (Supplementary Provisions, Article 9-12), suppl-3251-226/art-9-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-12 - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十三 (Supplementary Provisions, Article 9-13), suppl-3251-226/art-9-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-13 - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十四 (Supplementary Provisions, Article 9-14), suppl-3251-226/art-9-14 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14 - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15 - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 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-9-16/par-1: 附則第九条の四から前条まで → 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-9-16/par-1: 附則第九条の四から前条まで → 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-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の七 (Supplementary Provisions, Article 9-7), suppl-3251-226/art-9-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-7 - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の八 (Supplementary Provisions, Article 9-8), suppl-3251-226/art-9-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8 - suppl-3251-226/art-9-16/par-1: 附則第九条の四から前条まで → 地方税法 附則第九条の九 (Supplementary Provisions, Article 9-9), suppl-3251-226/art-9-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9 ## Cited by 2 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 附則第九条の四第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4/par-2 --- ## 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-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-198, 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