# 地方税法 / Local Tax Act — 第八条の三の三 (Supplementary Provisions, Article 8-3-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3. 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: 第八条の三の三 (Supplementary Provisions, Article 8-3-3)（事業税の納税義務者等の特例） — address `suppl-3251-226/art-8-3-3` - 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-8-3-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3 - 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. --- ### 第八条の三の三（事業税の納税義務者等の特例） — Special Provisions on Persons Liable for Enterprise Tax, etc. caption: machine translation, not official suppl-3251-226/art-8-3-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3 **第一項** 第七十二条の二第一項及び第二項の規定の適用については、当分の間、同条第一項第一号ロ中「一億円以下のもの」とあるのは「一億円以下のもの（前事業年度の事業税についてイに掲げる法人に該当したものであつて、払込資本の額（法人が株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者から出資を受けた金額として政令で定める金額をいう。次項第一号において同じ。）が十億円を超えるものを除く。）」と、同条第二項第一号中「一億円以下の法人であるかどうか」とあるのは「一億円以下の法人であるかどうか、払込資本の額が十億円を超える法人であるかどうか」とする。 suppl-3251-226/art-8-3-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3/par-1 With regard to the application of Article 72-2, paragraphs (1) and (2), for the time being, in paragraph (1), item (i), (b) of that Article, the phrase "whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions" is deemed to be replaced with "whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions (excluding those that fell under the corporations listed in (a) with respect to the enterprise tax for the previous business year and whose amount of paid-in capital (meaning the amount specified by Cabinet Order as the amount of capital contributed to the corporation by its shareholders, or by members of a general partnership company, limited partnership company or limited liability company, or other investors in the corporation; the same applies in item (i) of the following paragraph) exceeds 1 billion yen)", and in paragraph (2), item (i) of that Article, the phrase "whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions" is deemed to be replaced with "whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions, and whether it is a corporation whose amount of paid-in capital exceeds 1 billion yen". machine translation, not official --- ## Cites - suppl-3251-226/art-8-3-3/par-1: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1 - suppl-3251-226/art-8-3-3/par-1: 第二項 → 地方税法 第七十二条の二第二項 (Article 72-2, paragraph (2)), art-72-2/par-2 — https://japanlaw.org/en/local-tax-act/art-72-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-2 - suppl-3251-226/art-8-3-3/par-1: 同条第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1 - suppl-3251-226/art-8-3-3/par-1: 次項第一号 → 地方税法 第七十二条の二第二項第一号 (Article 72-2, paragraph (2), item (i)), art-72-2/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-2/item-1 ## Cited by 5 provisions cite 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 - 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-1 - 地方税法 附則第七条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-2 - 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-1 - 地方税法 附則第八条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-2 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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