# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-9. 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 (Supplementary Provisions, Article 9)（事業税に関する経過措置） — address `suppl-3591-7/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9 - 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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3591-7/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9 **第一項** 新法第七十二条の五第一項第四号、第七十二条の十四第一項ただし書（農業協同組合連合会に係る部分に限る。）及び第七十二条の二十二第四項第一号の規定は、施行日以後に終了する事業年度分の法人の事業税及び施行日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この条において同じ。）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税及び施行日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3591-7/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9/par-1 The provisions of Article 72-5, paragraph (1), item (iv), the proviso to Article 72-14, paragraph (1) (limited to the portion concerning federations of agricultural cooperatives) and Article 72-22, paragraph (4), item (i) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger on or after the Effective Date (including corporate enterprise tax for business years in liquidation of corporations subject to enterprise tax on liquidation income and corporate enterprise tax payable by reason of a partial distribution of residual assets; the same applies hereinafter in this Article), and for corporate enterprise tax for business years that ended before the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3591-7/art-9/par-1: 新法第七十二条の五第一項第四号 → 地方税法 第七十二条の五第一項第四号 (Article 72-5, paragraph (1), item (iv)), art-72-5/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-4 - suppl-3591-7/art-9/par-1: 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 - suppl-3591-7/art-9/par-1: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3591-7/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第九条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-9/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-20261027T214204-240, 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