# 地方税法 / Local Tax Act — 第九条の九 (Supplementary Provisions, Article 9-9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9. 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: 第九条の九 (Supplementary Provisions, Article 9-9)（譲渡割に係る延滞税等の計算の特例） — address `suppl-3251-226/art-9-9` - 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-9-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9 - 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. --- ### 第九条の九（譲渡割に係る延滞税等の計算の特例） — Special Provisions on the Calculation of Delinquent Tax, etc. Relating to the Transfer Levy caption: machine translation, not official 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 **第一項** 譲渡割に係る延滞税、利子税及び加算税並びに消費税に係る延滞税、利子税及び加算税並びにこれらの延滞税及び利子税の免除に係る金額（以下この条において「延滞税等」という。）の計算については、譲渡割及び消費税の合算額により行い、算出された延滞税等をその計算の基礎となつた譲渡割及び消費税の額に按分した額に相当する金額を譲渡割又は消費税に係る延滞税等の額とする。 suppl-3251-226/art-9-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9/par-1 The calculation of the delinquent tax, interest tax and penalty tax on the transfer levy, the delinquent tax, interest tax and penalty tax on consumption tax, and the amounts relating to exemption from those delinquent tax and interest tax (hereinafter in this Article referred to as "delinquent tax, etc.") is to be made on the aggregate of the transfer levy and consumption tax, and the amount equivalent to the calculated delinquent tax, etc. apportioned to the amounts of the transfer levy and consumption tax that formed the basis of the calculation is the amount of delinquent tax, etc. on the transfer levy or consumption tax. machine translation, not official **第二項** 譲渡割及び消費税に係る還付加算金の計算については、譲渡割及び消費税に係る還付金又は過誤納金の合算額により行い、算出された還付加算金をその計算の基礎となつた譲渡割及び消費税に係る還付金又は過誤納金の額に按分した額に相当する金額を譲渡割又は消費税に係る還付加算金の額とする。 suppl-3251-226/art-9-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9/par-2 The calculation of interest on refund relating to the transfer levy and consumption tax is to be made on the aggregate of the refunds or overpayments or payments by mistake relating to the transfer levy and consumption tax, and the amount equivalent to the calculated interest on refund apportioned to the amounts of the refunds or overpayments or payments by mistake relating to the transfer levy and consumption tax that formed the basis of the calculation is the amount of interest on refund relating to the transfer levy or consumption tax. machine translation, not official **第三項** 前二項の規定により譲渡割及び消費税に係る延滞税等及び還付加算金の計算をする場合の端数計算は、譲渡割及び消費税を一の税とみなして、これを行う。 suppl-3251-226/art-9-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9/par-3 When the delinquent tax, etc. and interest on refund relating to the transfer levy and consumption tax are calculated pursuant to the preceding two paragraphs, the calculation of fractions is to be made by deeming the transfer levy and consumption tax to be a single tax. machine translation, not official --- ## Cites - suppl-3251-226/art-9-9/par-1: この条 → 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-9-9/par-3: 前二項 → 地方税法 附則第九条の九第一項 (Supplementary Provisions, Article 9-9, paragraph (1)), suppl-3251-226/art-9-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9/par-1 - suppl-3251-226/art-9-9/par-3: 前二項 → 地方税法 附則第九条の九第二項 (Supplementary Provisions, Article 9-9, paragraph (2)), suppl-3251-226/art-9-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9/par-2 ## Cited by 5 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 附則第九条の九第一項（譲渡割に係る延滞税等の計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9/par-1 - 地方税法 附則第九条の九第三項（譲渡割に係る延滞税等の計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-9/par-3 - 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-20261027T214204-197, 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