Local Tax Act
Supplementary Provisions, Article 8, paragraph (9)
附則第八条第九項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2" in those provisions is deemed to be replaced with "Article 42-12-2".
中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の十二第二項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二」とあるのは、「第四十二条の十二の二」とする。
- Date not yet set Not yet in force Act No. 2 of 2026 Moved to paragraph (13); its words stay the same