# 地方税法 / Local Tax Act — 第九条の六 (Supplementary Provisions, Article 9-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6. 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: 第九条の六 (Supplementary Provisions, Article 9-6)（譲渡割の納付の特例等） — address `suppl-3251-226/art-9-6` - 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-9-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6 - 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. --- ### 第九条の六（譲渡割の納付の特例等） — Special Provisions on the Payment of the Transfer Levy, etc. caption: machine translation, not official 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 **第一項** 譲渡割の納税義務者は、当分の間、第一章第二節から第十四節まで及び第七十二条の八十九の規定にかかわらず、譲渡割を、消費税の納付の例により、消費税の納付と併せて国に納付しなければならない。この場合において、第七十二条の八十七各項及び第七十二条の八十八第一項の規定による納付については、これらの規定中「当該譲渡割課税道府県に」とあるのは、「国に」とする。 suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1 A person liable for the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and Article 72-89, pay the transfer levy to the State, together with the payment of consumption tax, in accordance with the rules for the payment of consumption tax. In this case, with respect to payment under each paragraph of Article 72-87 and Article 72-88, paragraph (1), "to the prefecture taxing the transfer levy" in those provisions is deemed to be replaced with "to the State". machine translation, not official **第二項** 譲渡割及び消費税の納付があつた場合においては、その納付額を附則第九条の四又は前条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の額にあん分した額に相当する譲渡割及び消費税の納付があつたものとする。 suppl-3251-226/art-9-6/par-2 · 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 Where the transfer levy and consumption tax have been paid, the transfer levy and consumption tax are deemed to have been paid in amounts equal to the amount paid apportioned to the amounts of the transfer levy and consumption tax that were assessed or filed together pursuant to Article 9-4 of the Supplementary Provisions or the preceding Article. machine translation, not official **第三項** 国は、譲渡割の納付があつた場合においては、当該納付があつた月の翌々月の末日までに、政令で定めるところにより、譲渡割として納付された額を当該譲渡割に併せて納付された消費税の納税地所在の道府県に払い込むものとする。この場合において、当該払込みを受けた道府県は、当該払込みを受けた金額のうち他の道府県の譲渡割に係るものを当該他の道府県に支払うものとする。 suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 Where the transfer levy has been paid, the State is, by the last day of the second month following the month in which the payment was made, as provided by Cabinet Order, to pay the amount paid as the transfer levy into the prefecture in which the place for tax payment of the consumption tax paid together with that transfer levy is located. In this case, the prefecture that received that payment is to pay to the other prefecture, out of the amount received, the portion relating to the transfer levy of that other prefecture. machine translation, not official **第四項** 前項の規定により国から払込みを受けた道府県が他の道府県に支払うべき金額と他の道府県から支払を受けるべき金額は、政令で定めるところにより、関係道府県間でそれぞれ相殺するものとする。 suppl-3251-226/art-9-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-4 The amount that a prefecture that received payment from the State under the preceding paragraph is to pay to another prefecture and the amount that it is to receive from another prefecture are to be offset against each other between the relevant prefectures, as provided by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-9-6/par-1: 第七十二条の八十九 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/ja/local-tax-act/art-72-89 · https://japanlaw.org/l/325AC0000000226/art-72-89 - suppl-3251-226/art-9-6/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87 - suppl-3251-226/art-9-6/par-1: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1 - suppl-3251-226/art-9-6/par-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-9-6/par-2: 前条 → 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-9-6/par-4: 前項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 ## Cited by 24 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 附則第九条の六第四項（譲渡割の納付の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-4 - 地方税法 附則第九条の八第一項（譲渡割に係る還付金等の道府県への払込額からの控除等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-1 - 地方税法 附則第九条の八第二項（譲渡割に係る還付金等の道府県への払込額からの控除等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-2 - 地方税法 附則第九条の八第五項（譲渡割に係る還付金等の道府県への払込額からの控除等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-8/par-5 - 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 附則第九条の十五第一項（地方消費税の清算等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15/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 - 地方税法 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4/par-1 - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7/par-1 - 地方税法 附則第三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-3/par-1 - 地方税法 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1 - 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1 - 地方税法 附則第五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-2 - 地方税法 附則第五条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-4 - 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1 - 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-9/par-1 - 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1 - 地方税法 附則第十条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-4 - 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1 - 地方税法 附則第十一条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2 - 地方税法 附則第十一条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4 - 地方税法 附則第十一条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-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-20261027T214204-197, 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