# Supplementary Provisions, Article 8, paragraph (11), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-8/par-11. 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.

How the wording of Supplementary Provisions, Article 8, paragraph (11) (附則第八条第十一項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Supplementary Provisions, Article 8, paragraph (11) (附則第八条第十一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-11 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-8/par-11)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 中小企業者等の平成三十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の法人の道府県民税及び市町村民税に限り、当該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の五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「第四十二条の十二の五」とあるのは「第四十二条の十二の五第一項及び第三項」と、「除く。）及び」とあるのは「除く。）並びに」とする。

English (Machine translation, not official):

> Limited to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. that begins during the period from April 1, 2018 through March 31, 2027, 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 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (1) and (3)", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).

## 2. Date not yet set — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Moved to paragraph (15); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002

Japanese:

> 中小企業者等の平成三十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の法人の道府県民税及び市町村民税に限り、当該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の五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「第四十二条の十二の五」とあるのは「第四十二条の十二の五第一項及び第三項」と、「除く。）及び」とあるのは「除く。）並びに」とする。

English (Machine translation, not official):

> Only for corporate prefectural inhabitant tax and municipal inhabitant tax for each business year beginning during the period from April 1, 2018 to March 31, 2027 of a small and medium sized enterprise, etc., in the case where there is an amount deducted pursuant to Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (1) and (3)", and "及び" (and) following "excluding)" with "並びに" (and, connecting a larger group).

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270526_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_508AC0000000002)