# 地方税法 / Local Tax Act — 第八条の四 (Supplementary Provisions, Article 8-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-4. 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: 第八条の四 (Supplementary Provisions, Article 8-4)（事業税の非課税） — address `suppl-3251-226/art-8-4` - 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-8-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-4 - 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. --- ### 第八条の四（事業税の非課税） — Exemption from Enterprise Tax caption: machine translation, not official suppl-3251-226/art-8-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-4 **第一項** 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものに対する第七十二条の五第一項及び第七十二条の二十四の七第七項の規定の適用については、第七十二条の五第一項第五号中「に限る。第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）」とあるのは「（第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）及び農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの（同項において「特定組織変更後農業協同組合連合会」という。）に限る。）」と、第七十二条の二十四の七第七項第一号中「特定農業協同組合連合会」とあるのは「特定農業協同組合連合会及び特定組織変更後農業協同組合連合会」とする。 suppl-3251-226/art-8-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-4/par-1 With regard to the application of Article 72-5, paragraph (1) and Article 72-24-7, paragraph (7) to a federation of agricultural cooperatives that has undergone an entity conversion pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from the surviving prefectural central union prescribed in that Article and that continues to use the words "Central Union of Agricultural Cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act, in Article 72-5, paragraph (1), item (v), the phrase "limited to those; referred to as the 'specified federation of agricultural cooperatives' in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7))" is deemed to be replaced with "(referred to as the 'specified federation of agricultural cooperatives' in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7)) and a federation of agricultural cooperatives that has undergone an entity conversion pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from the surviving prefectural central union prescribed in that Article and that continues to use the words 'Central Union of Agricultural Cooperatives' in its name pursuant to Article 18 of the Supplementary Provisions of that Act (referred to as the 'specified federation of agricultural cooperatives after entity conversion' in that paragraph); limited to those)", and in Article 72-24-7, paragraph (7), item (i), the phrase "specified federation of agricultural cooperatives" is deemed to be replaced with "specified federation of agricultural cooperatives and specified federation of agricultural cooperatives after entity conversion". machine translation, not official --- ## Cites - suppl-3251-226/art-8-4/par-1: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1 - suppl-3251-226/art-8-4/par-1: 第七十二条の五第一項第五号 → 地方税法 第七十二条の五第一項第五号 (Article 72-5, paragraph (1), item (v)), art-72-5/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5 - suppl-3251-226/art-8-4/par-1: 第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/en/local-tax-act/art-72-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-2 ## Cited by 2 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 附則第五条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-5/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