# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19)

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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: 第十九条 (Supplementary Provisions, Article 19) — address `suppl-3361-74/art-19`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-19
- 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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### 第十九条
<sup>suppl-3361-74/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-19</sup>

**第一項**  新法第七十二条の四十六の規定は、この法律の施行の日以後において同法同条第四項の通知をする過少申告加算金額又は不申告加算金額から適用し、同日前までに当該通知をしたものについては、なお従前の例による。
<sup>suppl-3361-74/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-19/par-1</sup>
The provisions of Article 72-46 of the New Act apply from the amount of additional charge for understatement or amount of additional charge for failure to file for which notice under Article 72-46, paragraph (4) of the New Act is given on or after the date of enforcement of this Act, and the provisions then in force continue to govern those for which that notice was given before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3361-74/art-19/par-1: 新法第七十二条の四十六 → 地方税法 第七十二条の四十六 (Article 72-46), art-72-46 — https://japanlaw.org/ja/local-tax-act/art-72-46 · https://japanlaw.org/l/325AC0000000226/art-72-46
- suppl-3361-74/art-19/par-1: 同条第四項 → 地方税法 第七十二条の四十六第四項 (Article 72-46, paragraph (4)), art-72-46/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-4

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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-20261027T214204-230, 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