# Supplementary Provisions, Article 8, paragraph (16), 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-16. 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 (16) (附則第八条第十六項) 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 (16) (附則第八条第十六項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-16 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-8/par-16) - 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: > 第五十三条第三項又は第三百二十一条の八第三項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する最初通算事業年度終了の日において、特定医療法人（租税特別措置法第六十七条の二第一項の承認を受けている同項に規定する医療法人をいう。以下この条において同じ。）である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第四項第一号及び第三百二十一条の八第四項第一号の規定の適用については、これらの規定中「同法第六十六条第一項に規定する」とあるのは、「租税特別措置法第六十七条の二第一項に規定する」とする。 English (Machine translation, not official): > Where a corporation to which Article 53, paragraph (3) or Article 321-8, paragraph (3) applies is, as of the last day of its first group tax sharing business year prescribed in those provisions, a specified medical care corporation (meaning a medical care corporation prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation that has received the approval under that paragraph; the same applies hereinafter in this Article), with respect to the application of Article 53, paragraph (4), item (i) and Article 321-8, paragraph (4), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in Article 66, paragraph (1) of that Act" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation". ## 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 (20); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002 Japanese: > 第五十三条第三項又は第三百二十一条の八第三項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する最初通算事業年度終了の日において、特定医療法人（租税特別措置法第六十七条の二第一項の承認を受けている同項に規定する医療法人をいう。以下この条において同じ。）である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第四項第一号及び第三百二十一条の八第四項第一号の規定の適用については、これらの規定中「同法第六十六条第一項に規定する」とあるのは、「租税特別措置法第六十七条の二第一項に規定する」とする。 English (Machine translation, not official): > Where a corporation to which Article 53, paragraph (3) or Article 321-8, paragraph (3) applies is, as of the last day of its first group tax sharing business year prescribed in those provisions, a specified medical care corporation (meaning a medical care corporation prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation that has received the approval under that paragraph; the same applies hereinafter in this Article), with respect to the application of Article 53, paragraph (4), item (i) and Article 321-8, paragraph (4), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in Article 66, paragraph (1) of that Act" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation". --- ## 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)