# 地方税法 / Local Tax Act — 第九条の四 (Supplementary Provisions, Article 9-4)

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- 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: 第九条の四 (Supplementary Provisions, Article 9-4)（譲渡割の賦課徴収の特例等） — address `suppl-3251-226/art-9-4`
- 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-9-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4
- 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.

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### 第九条の四（譲渡割の賦課徴収の特例等） — Special Provisions on the Assessment and Collection of the Transfer Levy, etc.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**第一項**  譲渡割の賦課徴収は、当分の間、附則第九条の十の規定を除くほか、第一章第二節から第十四節まで、第七十二条の八十四、第七十二条の八十八第二項後段及び第三項、第七十二条の九十、第七十二条の九十三並びに第七十二条の九十四の規定にかかわらず、国が、消費税の賦課徴収の例により、消費税の賦課徴収と併せて行うものとする。この場合において、国税通則法第七十一条第一項第一号の規定に基づき同法第五十八条第一項第一号イに規定する更正決定等（附則第九条の十一第二項において「更正決定等」という。）をすることができる期間については、譲渡割及び消費税は、同一の税目に属する国税とみなして、同法第七十一条第一項第一号の規定を適用するものとする。
<sup>suppl-3251-226/art-9-4/par-1 · 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</sup>
The assessment and collection of the transfer levy is, for the time being, except for the provisions of Article 9-10 of the Supplementary Provisions, notwithstanding Chapter I, Sections 2 through 14, Article 72-84, the latter part of Article 72-88, paragraph (2) and paragraph (3), Article 72-90, Article 72-93 and Article 72-94, to be carried out by the State, together with the assessment and collection of consumption tax, in accordance with the rules for the assessment and collection of consumption tax. In this case, with respect to the period during which pursuant to Article 71, paragraph (1), item (i) of the Act on General Rules for National Taxes, a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of that Act (referred to as "reassessment or determination, etc." in Article 9-11, paragraph (2) of the Supplementary Provisions) may be made, Article 71, paragraph (1), item (i) of that Act is to be applied by deeming the transfer levy and consumption tax to be national taxes belonging to the same tax category.
<sup>machine translation, not official</sup>

**第二項**  譲渡割に係る延滞税、利子税及び加算税（その賦課徴収について消費税の例によることとされる譲渡割について納付される延滞税及び利子税並びに課される加算税をいう。附則第九条の九において同じ。）は、譲渡割として、この条から附則第九条の十六までの規定を適用する。
<sup>suppl-3251-226/art-9-4/par-2 · 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</sup>
The delinquent tax, interest tax and penalty tax on the transfer levy (meaning the delinquent tax and interest tax paid, and the penalty tax imposed, on the transfer levy whose assessment and collection is governed by the rules for consumption tax; the same applies in Article 9-9 of the Supplementary Provisions) are, as the transfer levy, subject to the provisions of this Article through Article 9-16 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-9-4/par-1: 附則第九条の十 → 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-9-4/par-1: 第七十二条の八十四 → 地方税法 第七十二条の八十四 (Article 72-84), art-72-84 — https://japanlaw.org/ja/local-tax-act/art-72-84 · https://japanlaw.org/l/325AC0000000226/art-72-84
- suppl-3251-226/art-9-4/par-1: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-3251-226/art-9-4/par-1: 第三項 → 地方税法 第七十二条の八十八第三項 (Article 72-88, paragraph (3)), art-72-88/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-3
- suppl-3251-226/art-9-4/par-1: 第七十二条の九十 → 地方税法 第七十二条の九十 (Article 72-90), art-72-90 — https://japanlaw.org/ja/local-tax-act/art-72-90 · https://japanlaw.org/l/325AC0000000226/art-72-90
- suppl-3251-226/art-9-4/par-1: 第七十二条の九十三 → 地方税法 第七十二条の九十三 (Article 72-93), art-72-93 — https://japanlaw.org/ja/local-tax-act/art-72-93 · https://japanlaw.org/l/325AC0000000226/art-72-93
- suppl-3251-226/art-9-4/par-1: 第七十二条の九十四 → 地方税法 第七十二条の九十四 (Article 72-94), art-72-94 — https://japanlaw.org/ja/local-tax-act/art-72-94 · https://japanlaw.org/l/325AC0000000226/art-72-94
- suppl-3251-226/art-9-4/par-1: 国税通則法第七十一条第一項第一号 → 国税通則法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-71/par-1/item-1
- suppl-3251-226/art-9-4/par-1: 同法第五十八条第一項第一号 → 国税通則法 第五十八条第一項第一号 (Article 58, paragraph (1), item (i)), art-58/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1/item-1
- suppl-3251-226/art-9-4/par-1: 附則第九条の十一第二項 → 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-9-4/par-2: 附則第九条の九 → 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
- suppl-3251-226/art-9-4/par-2: この条 → 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-9-4/par-2: 附則第九条の十六 → 地方税法 附則第九条の十六 (Supplementary Provisions, Article 9-16), 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

## Cited by

8 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
- 地方税法 附則第九条の六第二項（譲渡割の納付の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-2
- 地方税法 附則第九条の十第一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1
- 地方税法 附則第九条の十第一項第一号（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-10/par-1/item-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 附則第九条の十一第一項（譲渡割に係る処分に関する不服審査等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-1
- 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

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## 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-20261027T214204-197, 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