# 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-3441-16/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)（事業税に関する規定の適用） — address `suppl-3441-16/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-3441-16/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-16/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（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3441-16/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-8 **第一項** 新法第七十二条の十四第一項ただし書の規定は、昭和四十四年四月一日以後に終了する事業年度分の各事業年度の所得の計算について適用し、同日前に終了した事業年度分の各事業年度の所得の計算については、なお従前の例による。ただし、租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第十二条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（昭和三十二年法律第二十六号）第五十五条第三項の規定の適用を受ける事業年度分の各事業年度の所得の計算については、旧法第七十二条の十四第一項ただし書の規定は、なおその効力を有する。 suppl-3441-16/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-8/par-1 The provisions of Article 72-14, paragraph (1), proviso of the New Act apply to the calculation of income for each business year for business years ending on or after April 1, 1969, and the provisions then in force continue to govern the calculation of income for each business year for business years that ended before that date; provided, however, that the provisions of Article 72-14, paragraph (1), proviso of the Former Act remain in force with respect to the calculation of income for each business year for business years to which the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969), which are to remain in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that amending Act, apply. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定中個人の事業税に関する部分は、昭和四十四年度分の個人の事業税から適用し、昭和四十三年度分までの個人の事業税については、なお従前の例による。 suppl-3441-16/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-8/par-2 Except as otherwise specially provided, the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1969, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1968. machine translation, not official **第三項** 新法第七十二条の十七第六項及び第十項の規定は、昭和四十三年以後の各年において生じた損失の金額について適用し、昭和四十二年以前の各年において生じた損失の金額については、なお従前の例による。 suppl-3441-16/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-8/par-3 The provisions of Article 72-17, paragraphs (6) and (10) of the New Act apply to the amount of loss arising in each year on or after 1968, and the provisions then in force continue to govern the amount of loss arising in each year on or before 1967. machine translation, not official --- ## Cites - suppl-3441-16/art-8/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28 - This site's parser, version 222 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27