# Supplementary Provisions, Article 8, paragraph (19), 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-19. 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 (19) (附則第八条第十九項) 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 (19) (附則第八条第十九項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-19 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-8/par-19)
- 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:

> 第五十三条第十三項又は第三百二十一条の八第十三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当該通算対象所得金額の生じた事業年度後最初の事業年度終了の日において、特定医療法人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十四項第一号及び第三百二十一条の八第十四項第一号の規定の適用については、これらの規定中「同項に規定する」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 (13) or Article 321-8, paragraph (13) applies is, as of the last day of the first business year after the business year in which the amount of income subject to group tax sharing prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (14), item (i) and Article 321-8, paragraph (14), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in that paragraph" 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 (23); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002

Japanese:

> 第五十三条第十三項又は第三百二十一条の八第十三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当該通算対象所得金額の生じた事業年度後最初の事業年度終了の日において、特定医療法人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十四項第一号及び第三百二十一条の八第十四項第一号の規定の適用については、これらの規定中「同項に規定する」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 (13) or Article 321-8, paragraph (13) applies is, as of the last day of the first business year after the business year in which the amount of income subject to group tax sharing prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (14), item (i) and Article 321-8, paragraph (14), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in that paragraph" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation".

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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)