# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-8. 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 (Supplementary Provisions, Article 8)（都の特例に関する規定の適用） — address `suppl-3401-35/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-8 - 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（都の特例に関する規定の適用） — Application of Provisions on Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-3401-35/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-8 **第一項** 新法第七百三十四条第三項の規定は、施行日の属する事業年度分の法人の都民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の都民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の都民税を含む。以下同じ。）から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の都民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の都民税については、なお従前の例による。 suppl-3401-35/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3401-35/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-8/par-1 The provisions of Article 734, paragraph (3) of the New Act apply from corporate Tokyo inhabitant tax for the business year that includes the Effective Date and corporate Tokyo inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including corporate Tokyo inhabitant tax relating to corporation tax amounts for business years in liquidation of corporations on which corporation tax on liquidation income is imposed and corporation tax amounts to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate Tokyo inhabitant tax for each business year up to the business year immediately preceding the business year that includes that date and corporate Tokyo inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3401-35/art-8/par-1: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/en/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 --- ## 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-20261027T202151-276, 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