# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（滞納処分に関する異議の申立等の期限の特例に関する経過措置） — address `suppl-3341-149/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-15 - 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. --- ### 第十五条（滞納処分に関する異議の申立等の期限の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Time Limits for Filing Objections, etc. Relating to Delinquent Tax Collection Procedures caption: machine translation, not official suppl-3341-149/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-15 **第一項** 滞納処分に関する異議の申立等の期限の特例に関する新法の規定の適用については、これらの規定中「当該各号に掲げる期限」とあるのは、この法律の施行前にしたこれらの規定に掲げる処分に相当する処分のうちこの法律の施行の際現にされているものにあつては「当該各号に掲げる期限又は地方税法の一部を改正する法律（昭和三十四年法律第百四十九号）の施行の日から三十日を経過する日のうちいずれか遅い日」とし、その他のものにあつては「地方税法の一部を改正する法律（昭和三十四年法律第百四十九号）による改正前の地方税法の規定により滞納処分に関する異議の申立をすることができる日」とする。 suppl-3341-149/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-15/par-1 In applying the provisions of the New Act concerning special provisions on time limits for filing objections, etc. relating to delinquent tax collection procedures, the phrase "the time limit listed in the relevant item" in those provisions is deemed to be replaced with "the time limit listed in the relevant item or the day on which 30 days have elapsed from the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 149 of 1959), whichever is later" in the case of dispositions that are equivalent to the dispositions listed in those provisions, were made before the enforcement of this Act, and are actually in effect at the time of enforcement of this Act, and with "the day on which a filing of an objection relating to delinquent tax collection procedure can be made under the provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 149 of 1959)" in the case of others. machine translation, not official --- ## 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-20261027T214204-230, 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