# Supplementary Provisions, Article 8, paragraph (21), 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-21. 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 (21) (附則第八条第二十一項) 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 (21) (附則第八条第二十一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-21 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-8/par-21)
- 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:

> 第五十三条第十九項又は第三百二十一条の八第十九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配賦欠損金控除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二十項及び第三百二十一条の八第二十項の規定の適用については、これらの規定中「第十四項各号」とあるのは、「附則第八条第十九項の規定により読み替えられた第十四項各号」とする。

English (Machine translation, not official):

> Where a corporation to which Article 53, paragraph (19) or Article 321-8, paragraph (19) applies is, as of the last day of the first business year after the business year in which the allocated deficit deduction amount prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (20) and Article 321-8, paragraph (20) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (14)" in those provisions is deemed to be replaced with "each item of paragraph (14) as the terms are replaced pursuant to Article 8, paragraph (19) of the Supplementary Provisions".

## 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 (25) and reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002

Japanese:

> 第五十三条第十九項又は第三百二十一条の八第十九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配賦欠損金控除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二十項及び第三百二十一条の八第二十項の規定の適用については、これらの規定中「第十四項各号」とあるのは、「附則第八条第二十三項の規定により読み替えられた第十四項各号」とする。

English (Machine translation, not official):

> Where a corporation to which Article 53, paragraph (19) or Article 321-8, paragraph (19) applies is, as of the last day of the first business year after the business year in which the allocated deficit deduction amount prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (20) and Article 321-8, paragraph (20) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (14)" in those provisions is deemed to be replaced with "each item of paragraph (14) as the terms are replaced pursuant to Article 8, paragraph (23) of the Supplementary Provisions".

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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)