# Supplementary Provisions, Article 8, paragraph (22), 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-22. 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 (22) (附則第八条第二十二項) 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 (22) (附則第八条第二十二項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-22 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-8/par-22)
- 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:

> 第五十三条第二十六項又は第三百二十一条の八第二十六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還付対象欠損金額の生じた事業年度又は中間期間（法人税法第八十条第五項に規定する中間期間をいう。）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二十七項及び第三百二十一条の八第二十七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 (26) or Article 321-8, paragraph (26) applies is, as of the last day of the first business year after the business year or interim period (meaning the interim period prescribed in Article 80, paragraph (5) of the Corporation Tax Act) in which the deficit eligible for a refund prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (27) and Article 321-8, paragraph (27) 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 (26) and reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002

Japanese:

> 第五十三条第二十六項又は第三百二十一条の八第二十六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還付対象欠損金額の生じた事業年度又は中間期間（法人税法第八十条第五項に規定する中間期間をいう。）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二十七項及び第三百二十一条の八第二十七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 (26) or Article 321-8, paragraph (26) applies is, as of the last day of the first business year after the business year or interim period (meaning the interim period prescribed in Article 80, paragraph (5) of the Corporation Tax Act) in which the deficit eligible for a refund prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (27) and Article 321-8, paragraph (27) 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)