Supplementary Provisions, Article 8
第八条
The provisions of Article 72-2, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (2), Article 72-26, paragraph (9), and Articles 8-3-3 and 8-3-4 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 3 (referred to as the "2026 New Act" in the following paragraph through paragraph (4)) apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
第三条の規定による改正後の地方税法（次項から第四項までにおいて「八年新法」という。）第七十二条の二第一項（第一号に係る部分に限る。）及び第二項並びに第七十二条の二十六第九項並びに附則第八条の三の三及び第八条の三の四の規定は、附則第一条第四号に掲げる規定の施行の日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
Where the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act (hereinafter in this paragraph referred to as the "fiscal 2026 standard corporate enterprise tax") for the enterprise tax for each business year beginning during the period from April 1, 2026 to March 31, 2027 on the business conducted by a corporation that falls under the corporations listed in Article 72-2, paragraph (1), item (i), (b), (1) or (2) of the 2026 New Act, among a corporation, other than a corporation taxed on income, etc. prescribed in Article 72-2, paragraph (1), item (i), (b) of the 2026 New Act (including where applied with terms replaced pursuant to Article 8-3-3 of the Supplementary Provisions of the 2026 New Act), whose amount of stated capital or capital contributions is 100,000,000 yen or less, a corporation, other than a corporation taxed on income, etc. prescribed in (b) of that item, that has no capital or capital contributions, or a corporation that was subject to the application of this paragraph in the previous business year (limited to a corporation, other than a corporation taxed on income, etc. prescribed in Article 72-2, paragraph (1), item (i), (b) of the 2026 New Act (excluding where applied with terms replaced pursuant to Article 8-3-3 of the Supplementary Provisions of the 2026 New Act), whose amount of stated capital or capital contributions is 100,000,000 yen or less, or a corporation, other than a corporation taxed on income, etc. prescribed in (b) of that item, that has no capital or capital contributions) exceeds the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act for the enterprise tax for that business year on the business conducted by that corporation if that corporation were deemed to be a corporation listed in (b) of that item (hereinafter in this paragraph referred to as the "comparison corporate enterprise tax amount"), the amount equivalent to two-thirds of the excess (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the fiscal 2026 standard corporate enterprise tax, and where the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act for the enterprise tax for each business year beginning during the period from April 1, 2027 to March 31, 2028 on the business conducted by that corporation (hereinafter in this paragraph referred to as the "fiscal 2027 standard corporate enterprise tax") exceeds the comparison corporate enterprise tax amount, the amount equivalent to one-third of the excess (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the fiscal 2027 standard corporate enterprise tax.
八年新法第七十二条の二第一項第一号ロ（八年新法附則第八条の三の三の規定により読み替えて適用する場合を含む。）に規定する所得等課税法人以外の法人で資本金の額若しくは出資金の額が一億円以下のもの若しくは同号ロに規定する所得等課税法人以外の法人で資本若しくは出資を有しないもの又は前事業年度にこの項の規定の適用を受けた法人（八年新法第七十二条の二第一項第一号ロ（八年新法附則第八条の三の三の規定により読み替えて適用する場合を除く。）に規定する所得等課税法人以外の法人で資本金の額若しくは出資金の額が一億円以下のもの又は同号ロに規定する所得等課税法人以外の法人で資本若しくは出資を有しないものに限る。）のうち同号ロ（１）又は（２）に掲げる法人に該当するものが行う事業に対する令和八年四月一日から令和九年三月三十一日までの間に開始する各事業年度分の事業税について八年新法第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付すべき事業税額（以下この項において「令和八年度分基準法人事業税額」という。）が、当該法人が行う事業に対する当該事業年度の事業税について当該法人を同号ロに掲げる法人とみなした場合に八年新法第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付すべき事業税額（以下この項において「比較法人事業税額」という。）を超える場合には、当該超える金額の三分の二に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、令和八年度分基準法人事業税額から控除するものとし、当該法人が行う事業に対する令和九年四月一日から令和十年三月三十一日までの間に開始する各事業年度分の事業税について八年新法第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付すべき事業税額（以下この項において「令和九年度分基準法人事業税額」という。）が、比較法人事業税額を超える場合には、当該超える金額の三分の一に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、令和九年度分基準法人事業税額から控除するものとする。
With regard to the application of Article 72-24-11, paragraph (5) of the 2026 New Act to a corporation to which the provisions of the preceding paragraph apply (excluding a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) (referred to as the "Local Tax Act After the 2025 Amendment" in the following paragraph) applies), the phrase "the amount of enterprise tax under paragraph (1) of the preceding Article and paragraph (1)" in Article 72-24-11, paragraph (5) of the 2026 New Act is deemed to be replaced with "the amount of enterprise tax under paragraph (1) of the preceding Article and paragraph (1), and Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024)", "paragraph (1) of that Article" with "that paragraph", and "then the deduction under paragraph (1)" with "then, in the order of the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) of this Article".
前項の規定の適用がある法人（地方税法及び地方税法等の一部を改正する法律の一部を改正する法律（令和七年法律第七号）第一条の規定による改正後の地方税法（次項において「令和七年改正後の地方税法」という。）附則第九条の二の二第一項の規定の適用がある法人を除く。）に対する八年新法第七十二条の二十四の十一第五項の規定の適用については、同項中「による事業税額」とあるのは「並びに地方税法等の一部を改正する法律（令和六年法律第四号）附則第八条第二項の規定による事業税額」と、「同条第一項」とあるのは「同項」と、「次に第一項の規定による」とあるのは「次に前条第一項の規定による控除及び第一項の規定による控除の順序に」とする。
With regard to the application of Article 72-24-11, paragraph (5) of the 2026 New Act to a corporation to which the provisions of paragraph (2) apply (limited to a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act After the 2025 Amendment applies), notwithstanding Article 9-2-2, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2025 Amendment, the phrase "and paragraph (1)" in Article 72-24-11, paragraph (5) of the 2026 New Act is deemed to be replaced with ", paragraph (1) and Article 9-2-2, paragraph (1) of the Supplementary Provisions, and Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024)", "paragraph (1) of that Article" with "that paragraph", and "then the deduction under paragraph (1)" with "then, in the order of the deduction under Article 9-2-2, paragraph (1) of the Supplementary Provisions, the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) of this Article".
第二項の規定の適用がある法人（令和七年改正後の地方税法附則第九条の二の二第一項の規定の適用がある法人に限る。）に対する八年新法第七十二条の二十四の十一第五項の規定の適用については、令和七年改正後の地方税法附則第九条の二の二第三項の規定にかかわらず、八年新法第七十二条の二十四の十一第五項中「及び第一項」とあるのは「、第一項及び附則第九条の二の二第一項の規定並びに地方税法等の一部を改正する法律（令和六年法律第四号）附則第八条第二項」と、「同条第一項」とあるのは「同項」と、「次に第一項の規定による」とあるのは「次に附則第九条の二の二第一項の規定による控除、前条第一項の規定による控除及び第一項の規定による控除の順序に」とする。
The provisions of the proviso to Article 72-3, paragraph (1) and paragraph (3) of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to a public interest trust prescribed in Article 12, paragraph (4), item (ii) of the Corporation Tax Act (Act No. 34 of 1965) as amended by Article 2 of the Income Tax Act Amendment Act that takes effect on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions (hereinafter in this paragraph and Article 10 of the Supplementary Provisions referred to as the "Item 10 Effective Date") (including a trust that has received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (hereinafter in this paragraph and Article 10 of the Supplementary Provisions referred to as "transition authorization")), and the provisions then in force continue to govern a public interest trust prescribed in Article 1 of the Act on Charitable Trust (Act No. 62 of 1922) prior to amendment by the Act on Public Interest Trusts that took effect before the Item 10 Effective Date (excluding a trust that has received transition authorization).
附則第一条第十号に掲げる規定による改正後の地方税法第七十二条の三第一項ただし書及び第三項の規定は、同号に掲げる規定の施行の日（以下この項及び附則第十条において「十号施行日」という。）以後に効力が生ずる所得税法等改正法第二条の規定による改正後の法人税法（昭和四十年法律第三十四号）第十二条第四項第二号に規定する公益信託（公益信託に関する法律附則第四条第一項に規定する移行認可（以下この項及び附則第十条において「移行認可」という。）を受けた信託を含む。）について適用し、十号施行日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律（大正十一年法律第六十二号）第一条に規定する公益信託（移行認可を受けたものを除く。）については、なお従前の例による。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
the 2026 New Actmachine translation
「八年新法」
The Local Tax Act as amended by Article 3 of Act No. 4 of 2024.
Short name set inSupplementary Provisions, Article 8, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 8, paragraphs (2) to (4)
fiscal 2027 standard corporate enterprise taxmachine translation
「令和九年度分基準法人事業税額」
For a corporation covered by Article 8, paragraph 2 of the supplementary provisions (附則) of Act No. 4 of 2024, the enterprise tax (事業税) it must return and pay under Article 72-25, 72-28 or 72-29 of the Local Tax Act as amended by Article 3 of that Act for each business year beginning from 1 April 2027 to 31 March 2028; where it exceeds the enterprise tax the corporation would pay if it were a corporation of Article 72-2, paragraph 1, item 1(b) (比較法人事業税額), one third of the excess is deducted from it.
Short name set inSupplementary Provisions, Article 8, paragraph (2)· applies only in this paragraph
fiscal 2026 standard corporate enterprise taxmachine translation
「令和八年度分基準法人事業税額」
For a corporation covered by Article 8, paragraph 2 of the supplementary provisions (附則) of Act No. 4 of 2024, the enterprise tax (事業税) it must return and pay under Article 72-25, 72-28 or 72-29 of the Local Tax Act as amended by Article 3 of that Act for each business year beginning from 1 April 2026 to 31 March 2027; where it exceeds the enterprise tax the corporation would pay if it were a corporation of Article 72-2, paragraph 1, item 1(b) (比較法人事業税額), two thirds of the excess is deducted from it.
Short name set inSupplementary Provisions, Article 8, paragraph (2)· applies only in this paragraph
comparison corporate enterprise tax amountmachine translation
「比較法人事業税額」
In Article 8, paragraph 2 of the supplementary provisions (附則) of Act No. 4 of 2024, the enterprise tax (事業税) for a business year that a corporation which item 1(b)(1) or (2) of Article 72-2, paragraph 1 of the Local Tax Act as amended by Article 3 of that Act brings under the size-based tax would have to file and pay under Article 72-25, 72-28 or 72-29 of that Act if it were treated as a corporation listed in item 1(b), which pays the income levy (所得割) alone; where its actual enterprise tax for business years beginning from 1 April 2026 to 31 March 2028 exceeds this amount, part of the excess is deducted.
Short name set inSupplementary Provisions, Article 8, paragraph (2)· applies only in this paragraph
Local Tax Act After the 2025 Amendmentmachine translation
「令和七年改正後の地方税法」
The Local Tax Act as amended by Article 1 of the Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025).
Short name set inSupplementary Provisions, Article 8, paragraph (3)· applies only in this provision and in Supplementary Provisions, Article 8, paragraph (4)
Item 10 Effective Datemachine translation
「十号施行日」
The date the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect, on which the provisions listed in Article 1, item 10 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect.
Short name set inSupplementary Provisions, Article 8, paragraph (5)· applies only in this paragraph and in Supplementary Provisions, Article 10
transition authorisationmachine translation
「移行認可」
Authorisation under Article 4, paragraph (1) of the supplementary provisions of the law on public-interest trusts (公益信託に関する法律) for a trust set up under the earlier Act on Charitable Trust; a trust that has it is treated as a public-interest trust under the new rules.
Short name set inSupplementary Provisions, Article 8, paragraph (5)· applies only in this paragraph and in Supplementary Provisions, Article 10