# 地方税法 / Local Tax Act — 第八条の三の四 (Supplementary Provisions, Article 8-3-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4. 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. - 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: 第八条の三の四 (Supplementary Provisions, Article 8-3-4) — address `suppl-3251-226/art-8-3-4` - 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-8-3-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4 - 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. --- ### 第八条の三の四 suppl-3251-226/art-8-3-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4 **第一項** 新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間に産業競争力強化法（平成二十五年法律第九十八号）第二十四条の二第一項に規定する特別事業再編計画（以下この項において「特別事業再編計画」という。）について同条第一項の認定を受けた同法第二十四条の三第一項に規定する認定特別事業再編事業者である法人（以下この項において「認定特別事業再編事業者」という。）が、当該認定に係る特別事業再編計画（同条第一項の規定による変更の認定があつたときは、その変更後のもの）に従つて行う同法第二条第十八項に規定する特別事業再編（生産性の向上及び需要の開拓に特に資するものとして総務大臣が定める基準に適合するものに限る。以下この項において「特別事業再編」という。）のための措置（同条第十八項第三号、第四号及び第六号に掲げる措置に限る。）として他の法人の株式若しくは出資（以下この項において「株式等」という。）の取得をし、又は他の法人の株式を譲り受け、これをその取得又は譲受けの日（以下この項において「取得等の日」という。）以後引き続き有しており、かつ、取得等の日以後継続して当該他の法人との間に完全支配関係（法人税法第二条第十二号の七の六に規定する完全支配関係をいう。以下この項において同じ。）がある場合（その取得又は譲受けに係る対価の額が百億円を超える金額又は一億円に満たない金額である場合を除く。）において、当該他の法人（以下この項において「対象法人」という。）及び当該認定特別事業再編事業者が産業競争力強化法第二十四条の二第一項の認定の申請の日前五年以内に他の法人の株式等の取得をし、又は他の法人の株式を譲り受け、これをその取得又は譲受けの日以後引き続き有しており、かつ、同日以後継続して当該他の法人との間に完全支配関係がある場合における当該他の法人（当該他の法人が当該特別事業再編のための措置を行う場合における当該他の法人のうち総務省令で定めるものに限る。以下この項において「五年以内株式等取得等法人」という。）の行う事業に対する第七十二条の二第一項の規定の適用については、対象法人又は五年以内株式等取得等法人の取得等の日を含む事業年度から当該取得等の日以後五年を経過する日を含む事業年度（同法第二十四条の三第二項又は第三項の規定により同法第二十四条の二第一項の認定が取り消された場合には、その取り消された日を含む事業年度の前事業年度）までの各事業年度分の事業税に限り、第七十二条の二第一項第一号ロ（１）及び（２）中「二億円を超えるもの」とあるのは、「二億円を超えるもの（附則第八条の三の四第一項に規定する対象法人及び同項に規定する五年以内株式等取得等法人を除く。）」とする。 suppl-3251-226/art-8-3-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4/par-1 If a corporation that is a certified special business restructuring operator prescribed in Article 24-3, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) and that has received the certification under Article 24-2, paragraph (1) of that Act for a special business restructuring plan prescribed in that paragraph (hereinafter in this paragraph referred to as a "special business restructuring plan") during the period from the effective date of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) through March 31, 2027 (hereinafter in this paragraph referred to as a "certified special business restructuring operator") acquires shares of or capital contributions to another corporation (hereinafter in this paragraph referred to as "shares, etc."), or takes transfer of shares of another corporation, as a measure (limited to the measures set forth in Article 2, paragraph (18), items (iii), (iv) and (vi) of that Act) for the special business restructuring prescribed in Article 2, paragraph (18) of that Act (limited to special business restructuring that conforms to the criteria determined by the Minister for Internal Affairs and Communications as particularly contributing to the improvement of productivity and the development of demand; hereinafter in this paragraph referred to as "special business restructuring") carried out in accordance with the special business restructuring plan pertaining to that certification (where the change has been certified under paragraph (1) of that Article, the plan as changed), and has continued to hold them from the day of that acquisition or transfer (hereinafter in this paragraph referred to as the "date of acquisition, etc.") onward, and has had a full controlling interest (meaning the full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that other corporation continuously on and after the date of acquisition, etc. (excluding where the amount of consideration for that acquisition or transfer exceeds 10 billion yen or is less than 100,000,000 yen), then, with regard to the application of Article 72-2, paragraph (1) to the business carried out by that other corporation (hereinafter in this paragraph referred to as the "covered corporation") and by the other corporation in the case where the covered corporation and that certified special business restructuring operator have, within five years before the date of the application for the certification under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness, acquired shares, etc. of another corporation or taken transfer of shares of another corporation, have continued to hold them from the day of that acquisition or transfer onward, and have had a full controlling interest with that other corporation continuously on and after that day (limited to those specified by Order of the Ministry of Internal Affairs and Communications among the other corporations in the case where that other corporation takes the measures for that special business restructuring; hereinafter in this paragraph referred to as a "corporation whose shares were acquired within five years"), solely for the enterprise tax for each business year from the business year that includes the date of acquisition, etc. of the covered corporation or the corporation whose shares were acquired within five years through the business year that includes the day on which five years have elapsed from that date of acquisition, etc. (where the certification under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness has been rescinded pursuant to Article 24-3, paragraph (2) or (3) of that Act, the business year preceding the business year that includes the day of the rescission), the phrase "those exceeding 200,000,000 yen" in Article 72-2, paragraph (1), item (i), (b), (1) and (2) is deemed to be replaced with "those exceeding 200,000,000 yen (excluding the covered corporation prescribed in Article 8-3-4, paragraph (1) of the Supplementary Provisions and the corporation whose shares were acquired within five years prescribed in that paragraph)". machine translation, not official **第二項** 前項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-8-3-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4/par-2 Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-3251-226/art-8-3-4/par-1: 産業競争力強化法（平成二十五年法律第九十八号）第二十四条の二第一項 → e-Gov law 425AC0000000098, 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — not held in this collection - suppl-3251-226/art-8-3-4/par-1: この項 → 地方税法 附則第八条の三の四第一項 (Supplementary Provisions, Article 8-3-4, paragraph (1)), suppl-3251-226/art-8-3-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4/par-1 - suppl-3251-226/art-8-3-4/par-1: 同法第二十四条の三第一項 → e-Gov law 425AC0000000098, 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — not held in this collection - suppl-3251-226/art-8-3-4/par-1: 同法第二条第十八項 → e-Gov law 425AC0000000098, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection - suppl-3251-226/art-8-3-4/par-1: 同条第十八項第三号 → e-Gov law 425AC0000000098, 第二条第十八項第三号 (Article 2, paragraph (18), item (iii)), art-2/par-18/item-3 — not held in this collection - suppl-3251-226/art-8-3-4/par-1: 第四号 → e-Gov law 425AC0000000098, 第二条第十八項第四号 (Article 2, paragraph (18), item (iv)), art-2/par-18/item-4 — not held in this collection - suppl-3251-226/art-8-3-4/par-1: 第六号 → e-Gov law 425AC0000000098, 第二条第十八項第六号 (Article 2, paragraph (18), item (vi)), art-2/par-18/item-6 — not held in this collection - suppl-3251-226/art-8-3-4/par-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6 - suppl-3251-226/art-8-3-4/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-8-3-4/par-1: 同法第二十四条の三第二項 → e-Gov law 425AC0000000098, 第二十四条の三第二項 (Article 24-3, paragraph (2)), art-24-3/par-2 — not held in this collection - suppl-3251-226/art-8-3-4/par-1: 第三項 → e-Gov law 425AC0000000098, 第二十四条の三第三項 (Article 24-3, paragraph (3)), art-24-3/par-3 — not held in this collection - suppl-3251-226/art-8-3-4/par-1: 第七十二条の二第一項第一号 → 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-8-3-4/par-2: 前項 → 地方税法 附則第八条の三の四第一項 (Supplementary Provisions, Article 8-3-4, paragraph (1)), suppl-3251-226/art-8-3-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4/par-1 ## Cited by 4 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 附則第八条の三の四第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4/par-1 - 地方税法 附則第八条の三の四第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-4/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 --- ## 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