# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（事業所税に関する規定の適用） — address `suppl-3511-7/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14 - 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. --- ### 第十四条（事業所税に関する規定の適用） — Application of Provisions on Business Office Tax caption: machine translation, not official suppl-3511-7/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14 **第一項** 新法第七百一条の三十四（第三項第二十三号を除く。次項において同じ。）及び第七百一条の四十一（新法第七百一条の三十二第一項に規定する事業に係る事業所税に関する部分に限る。）の規定は、昭和五十一年十月一日以後に終了する事業年度分の法人の事業及び同年以後の年分の個人の事業について適用する。 suppl-3511-7/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-1 The provisions of Article 701-34 of the New Act (excluding paragraph (3), item (xxiii); the same applies in the following paragraph) and Article 701-41 of the New Act (limited to the part relating to business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act) apply to the business of corporations for business years ending on or after October 1, 1976 and to the business of individuals for the year 1976 and thereafter. machine translation, not official **第二項** 新法第七百一条の三十四及び第七百一条の四十一（新法第七百一条の三十二第二項に規定する新増設に係る事業所税に関する部分に限る。）並びに新法第七百一条の五十の規定は、昭和五十一年十月一日以後に行われる新法第七百一条の三十一第一項第七号に規定する事業所用家屋の新築又は増築について適用する。 suppl-3511-7/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-2 The provisions of Article 701-34 and Article 701-41 of the New Act (limited to the part relating to business office tax on new construction and extension prescribed in Article 701-32, paragraph (2) of the New Act) and Article 701-50 of the New Act apply to the new construction or extension of business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act carried out on or after October 1, 1976. machine translation, not official --- ## Cites - suppl-3511-7/art-14/par-1: 新法第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/en/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3511-7/art-14/par-1: 第三項第二十三号 → 地方税法 第七百一条の三十四第三項第二十三号 (Article 701-34, paragraph (3), item (xxiii)), art-701-34/par-3/item-23 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-23 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-23 - suppl-3511-7/art-14/par-1: 次項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3511-7/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-2 - suppl-3511-7/art-14/par-1: 第七百一条の四十一 → 地方税法 第七百一条の四十一 (Article 701-41), art-701-41 — https://japanlaw.org/en/local-tax-act/art-701-41 · https://japanlaw.org/l/325AC0000000226/art-701-41 - suppl-3511-7/art-14/par-1: 新法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/en/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-3511-7/art-14/par-2: 新法第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/en/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3511-7/art-14/par-2: 第七百一条の四十一 → 地方税法 第七百一条の四十一 (Article 701-41), art-701-41 — https://japanlaw.org/en/local-tax-act/art-701-41 · https://japanlaw.org/l/325AC0000000226/art-701-41 - suppl-3511-7/art-14/par-2: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-3511-7/art-14/par-2: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十四条第一項（事業所税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-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-20261027T214204-238, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-239, 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