# 地方税法 / Local Tax Act — 第八条の三の二 (Supplementary Provisions, Article 8-3-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-2. 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. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八条の三の二 (Supplementary Provisions, Article 8-3-2)（特定寄附信託に係る利子等に係る利子割の課税の特例） — address `suppl-3251-226/art-8-3-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八条の三の二（特定寄附信託に係る利子等に係る利子割の課税の特例） — Special Provisions on Taxation of Interest Levy on Interest, etc. on Specified Donation Trusts caption: machine translation, not official suppl-3251-226/art-8-3-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-2 **第一項** 当分の間、租税特別措置法第四条の五第八項の規定の適用を受ける同条第一項に規定する利子等については、同条第八項に規定する特定寄附信託の受託者が当該利子等を支払つたものとみなして、利子割に関する規定を適用する。 suppl-3251-226/art-8-3-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-2/par-1 For the time being, with regard to interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which paragraph (8) of that Article applies, the provisions concerning interest levy apply on the deeming that the trustee of the specified donation trust prescribed in paragraph (8) of that Article has paid that interest, etc. machine translation, not official --- ## Cites - suppl-3251-226/art-8-3-2/par-1: 租税特別措置法第四条の五第八項 → 租税特別措置法 第四条の五第八項 (Article 4-5, paragraph (8)), art-4-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-8 - suppl-3251-226/art-8-3-2/par-1: 同条第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-241, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27