# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（事業所税に関する経過措置） — address `suppl-3581-13/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15 - 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. --- ### 第十五条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3581-13/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15 **第一項** 次項に定めるものを除き、新法第七百一条の三十四第三項第二十三号及び第七百一条の四十一第二項（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（以下この項及び次項において「事業に係る事業所税」という。）に関する部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の事業及び昭和五十八年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに同年前の年分の個人の事業及び昭和五十八年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。 suppl-3581-13/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-1 Except as provided in the following paragraph, the provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) of the New Act (limited to the portion concerning business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph and the following paragraph referred to as "business office tax on businesses")) apply to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date and on the businesses of individuals for the year 1983 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1983 that were abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第七百一条の四十一第二項（事業に係る事業所税に関する部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の事業で昭和五十三年四月一日から昭和五十八年三月三十一日までの間に終了した事業年度分の事業について同項の規定の適用を受けた事業所等において行われるもの及び同年以後の年分の個人の事業で昭和五十三年分から昭和五十七年分までの事業について同項の規定の適用を受けた事業所等において行われるものに対して課すべき事業に係る事業所税については、なおその効力を有する。 suppl-3581-13/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-2 The provisions of Article 701-41, paragraph (2) of the Former Act (limited to the portion concerning business office tax on businesses) remain in force with respect to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date that are carried on at places of business, etc. to which that paragraph was applied for business years that ended during the period from April 1, 1978 through March 31, 1983, and on the businesses of individuals for 1983 and subsequent years that are carried on at places of business, etc. to which that paragraph was applied for the businesses for 1978 through 1982. machine translation, not official **第三項** 新法第七百一条の三十四第三項第二十三号及び第七百一条の四十一第二項（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（以下この項において「新増設に係る事業所税」という。）に関する部分に限る。）並びに第七百一条の四十八の規定は、施行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（以下この項において「事業所用家屋」という。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-3581-13/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-3 The provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) (limited to the portion concerning business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this paragraph referred to as "business office tax on new construction or extension")) and Article 701-48 of the New Act apply to business office tax on new construction or extension to be imposed on new construction or extension of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as a "business premises building") carried out on or after the Effective Date, and for business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3581-13/art-15/par-1: 次項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3581-13/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-2 - suppl-3581-13/art-15/par-1: 新法第七百一条の三十四第三項第二十三号 → 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-3581-13/art-15/par-1: 第七百一条の四十一第二項 → 地方税法 第七百一条の四十一第二項 (Article 701-41, paragraph (2)), art-701-41/par-2 — https://japanlaw.org/en/local-tax-act/art-701-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-2 - suppl-3581-13/art-15/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-3581-13/art-15/par-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3581-13/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-1 - suppl-3581-13/art-15/par-3: 新法第七百一条の三十四第三項第二十三号 → 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-3581-13/art-15/par-3: 第七百一条の四十一第二項 → 地方税法 第七百一条の四十一第二項 (Article 701-41, paragraph (2)), art-701-41/par-2 — https://japanlaw.org/en/local-tax-act/art-701-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-2 - suppl-3581-13/art-15/par-3: 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-3581-13/art-15/par-3: この項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-3581-13/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-3 - suppl-3581-13/art-15/par-3: 第七百一条の四十八 → 地方税法 第七百一条の四十八 (Article 701-48), art-701-48 — https://japanlaw.org/en/local-tax-act/art-701-48 · https://japanlaw.org/l/325AC0000000226/art-701-48 - suppl-3581-13/art-15/par-3: 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 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/par-1 - 地方税法 附則第十五条第三項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-15/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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-244, 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