# 地方税法 / Local Tax Act — 第九条の二 (Supplementary Provisions, Article 9-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2. 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: 第九条の二 (Supplementary Provisions, Article 9-2)（法人の事業税の税率の特例） — address `suppl-3251-226/art-9-2` - 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-9-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2 - 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. --- ### 第九条の二（法人の事業税の税率の特例） — Special Provisions on the Tax Rate of Corporate Enterprise Tax caption: machine translation, not official suppl-3251-226/art-9-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2 **第一項** 租税特別措置法第六十八条第一項の規定に該当する法人の同項の規定に該当する各事業年度に係る所得割については、第七十二条の二十四の七第一項第二号中「各事業年度の所得のうち年四百万円を超える金額百分の四・九」とあるのは「各事業年度の所得のうち年四百万円を超え年十億円以下の金額百分の四・九各事業年度の所得のうち年十億円を超える金額百分の五・七」と、同条第五項第一号中「百分の四・九」とあるのは「百分の四・九（各事業年度の所得のうち年十億円を超える金額については、百分の五・七）」と、同条第六項中「第一項」とあるのは「第一項又は前項」と、「同項」とあるのは「第一項」と、「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と」とあるのは「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「年十億円」とあるのは「十億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、前項第一号中「年十億円」とあるのは「十億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と」と、第七十二条の四十八第一項中「第七十二条の二十四の七第一項第三号」とあるのは「第七十二条の二十四の七第一項第二号」と、「年八百万円」とあるのは「年十億円」と、「もの又は同条第一項第二号に掲げる法人で各事業年度の所得の総額が年四百万円を超えるもの」とあるのは「もの」と、「同項第三号に掲げる」とあるのは「当該」とする。 suppl-3251-226/art-9-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2/par-1 With respect to the income levy relating to each business year that falls under Article 68, paragraph (1) of the Act on Special Measures Concerning Taxation of a corporation that falls under that paragraph, "the portion of the income for each business year that exceeds annual 4,000,000 yen 4.9/100" in Article 72-24-7, paragraph (1), item (ii) is deemed to be replaced with "the portion of the income for each business year that exceeds annual 4,000,000 yen but is annual 1,000,000,000 yen or less 4.9/100 the portion of the income for each business year that exceeds annual 1,000,000,000 yen 5.7/100"; "4.9/100" in paragraph (5), item (i) of that Article with "4.9/100 (5.7/100 for the portion of the income for each business year that exceeds annual 1,000,000,000 yen)"; in paragraph (6) of that Article, "paragraph (1)" with "paragraph (1) or the preceding paragraph", "that paragraph" with "paragraph (1)", "8,000,000 yen by the number of months in that business year and dividing by 12'" with "8,000,000 yen by the number of months in that business year and dividing by 12', and 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12', and in item (i) of the preceding paragraph 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12"; and in Article 72-48, paragraph (1), "Article 72-24-7, paragraph (1), item (iii)" with "Article 72-24-7, paragraph (1), item (ii)", "annual 8,000,000 yen" with "annual 1,000,000,000 yen", "or a corporation listed in item (ii) of that paragraph whose total income for each business year exceeds annual 4,000,000 yen" is deleted, and "listed in item (iii) of that paragraph" is replaced with "that". machine translation, not official --- ## Cites - suppl-3251-226/art-9-2/par-1: 租税特別措置法第六十八条第一項 → 租税特別措置法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1 - suppl-3251-226/art-9-2/par-1: 第七十二条の二十四の七第一項第二号 → 地方税法 第七十二条の二十四の七第一項第二号 (Article 72-24-7, paragraph (1), item (ii)), art-72-24-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-2 - suppl-3251-226/art-9-2/par-1: 第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1 - suppl-3251-226/art-9-2/par-1: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-1 - suppl-3251-226/art-9-2/par-1: 第七十二条の二十四の七第一項第三号 → 地方税法 第七十二条の二十四の七第一項第三号 (Article 72-24-7, paragraph (1), item (iii)), art-72-24-7/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-3 ## Cited by 3 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 附則第七条第四項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-4 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-6/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-20261027T214204-197, 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