# Supplementary Provisions, Article 8, paragraph (9), 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-9. 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 (9) (附則第八条第九項) 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 (9) (附則第八条第九項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-9 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-8/par-9)
- 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:

> 中小企業者等の各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十二第二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、これらの規定中「第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二」とあるのは、「第四十二条の十二の二」とする。

English (Machine translation, not official):

> 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 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2" in those provisions is deemed to be replaced with "Article 42-12-2".

## 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 (13); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002

Japanese:

> 中小企業者等の各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十二第二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、これらの規定中「第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二」とあるのは、「第四十二条の十二の二」とする。

English (Machine translation, not official):

> In the case where there is an amount deducted pursuant to Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2" in those provisions is deemed to be replaced with "Article 42-12-2".

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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)