# Supplementary Provisions, Article 8, paragraph (4), 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-4. 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 (4) (附則第八条第四項) 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 (4) (附則第八条第四項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-8/par-4) - 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: > 当分の間、租税特別措置法第四十二条の十二の五第二項に規定する中小企業者等（次項から第十一項まで及び第十三項から第十五項までにおいて「中小企業者等」という。）の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について同法第四十二条の四第十四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イ及び第二百九十二条第一項第四号イの規定の適用については、これらの規定中「第四十二条の四、」とあるのは「第四十二条の四第一項、第四項、第七項並びに第八項第六号ロ及び第七号、」と、「除く。）及び」とあるのは「除く。）並びに」とする。 English (Machine translation, not official): > For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. prescribed in Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation (referred to as "small and medium-sized enterprises, etc." in the following paragraph through paragraph (11) and paragraphs (13) through (15)), in the application of Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) in the case where there is an amount deducted pursuant to Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-4," in those provisions is deemed to be replaced with "Article 42-4, paragraphs (1), (4) and (7), and paragraph (8), item (vi), (b) and item (vii),", 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: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002 Japanese: > 当分の間、租税特別措置法第四十二条の十二の五第二項に規定する中小企業者等（次項から第十五項まで及び第十七項から第十九項までにおいて「中小企業者等」という。）の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について同法第四十二条の四第十四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イ及び第二百九十二条第一項第四号イの規定の適用については、これらの規定中「第四十二条の四、」とあるのは「第四十二条の四第一項、第四項、第七項並びに第八項第六号ロ及び第七号、」と、「除く。）及び」とあるのは「除く。）並びに」とする。 English (Machine translation, not official): > For the time being, with regard to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. (meaning a small and medium sized enterprise, etc. prescribed in Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation; hereinafter in the following paragraph through paragraph (15) and paragraphs (17) through (19) referred to as "small and medium sized enterprise, etc."), in the case where there is an amount deducted pursuant to Article 42-4, paragraph (14) 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), (a) and Article 292, paragraph (1), item (iv), (a), the phrase "Article 42-4," in those provisions is deemed to be replaced with "Article 42-4, paragraphs (1), (4) and (7), and paragraph (8), item (vi), (b) and item (vii),", and "及び" (and) following "excluding)" with "並びに" (and, connecting a larger group). --- ## 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)