# Supplementary Provisions, Article 8, paragraph (5), 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-5. 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 (5) (附則第八条第五項) 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 (5) (附則第八条第五項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-5 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-8/par-5)
- 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、中小企業者等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租税特別措置法第四十二条の四の二第一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及び第二百九十二条第一項第四号の規定の適用については、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中「第四十二条の四の二」とあるのは「第四十二条の四の二第二項」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の四の二、第四十二条の十」とあるのは「第四十二条の十」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., in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-4-2" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4-2, paragraph (2)", and the phrase "Article 42-4-2, Article 42-10" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-10".

## 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、中小企業者等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租税特別措置法第四十二条の四の二第一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及び第二百九十二条第一項第四号の規定の適用については、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中「第四十二条の四の二」とあるのは「第四十二条の四の二第二項」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の四の二、第四十二条の五」とあるのは「第四十二条の五」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., in the case where there is an amount deducted pursuant to Article 42-4-2, paragraph (1) 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) and Article 292, paragraph (1), item (iv), the phrase "Article 42-4-2" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4-2, paragraph (2)", and the phrase "Article 42-4-2, Article 42-5" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-5".

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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)