# 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-3631-110/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)（特別地方消費税に関する経過措置） — address `suppl-3631-110/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-3631-110/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/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（特別地方消費税に関する経過措置） — Transitional Measures Concerning Special Local Consumption Tax caption: machine translation, not official suppl-3631-110/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8 **第一項** 新法の規定中特別地方消費税に関する部分は、施行日以後における遊興、飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき特別地方消費税について適用する。 suppl-3631-110/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-1 The provisions of the New Act relating to special local consumption tax apply to special local consumption tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after the Effective Date. machine translation, not official **第二項** 施行日前における遊興、飲食及び宿泊並びにその他の利用行為（旧法第百十三条第一項に規定するその他の利用行為をいう。）に対して課する料理飲食等消費税については、なお従前の例による。 suppl-3631-110/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-2 With respect to consumption tax on meals, drinks, etc. imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Former Act) before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前に料理飲食等消費税の特別徴収義務者が行つた旧法第百二十条第一項の規定による登録の申請は、当該場所に係る新法第百二十条第一項の規定による登録の申請とみなす。 suppl-3631-110/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-3 An application for registration made under the provisions of Article 120, paragraph (1) of the Former Act, before the Effective Date, by a special collection agent of consumption tax on meals, drinks, etc. is deemed to be an application for registration under the provisions of Article 120, paragraph (1) of the New Act with respect to the place concerned. machine translation, not official **第四項** この法律の施行の際現に旧法第百二十条第二項の規定により料理飲食等消費税の特別徴収義務者に係る証票の交付を受けている者は、当該場所について新法第百二十条第二項の規定により証票の交付を受けている者とみなす。 suppl-3631-110/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-4 A person who, at the time of enforcement of this Act, is actually in receipt of an identification card for a special collection agent of consumption tax on meals, drinks, etc. pursuant to the provisions of Article 120, paragraph (2) of the Former Act is deemed to be a person who has received an identification card with respect to the place concerned pursuant to the provisions of Article 120, paragraph (2) of the New Act. machine translation, not official **第五項** この法律の施行の際現に旧法第百二十条第二項の規定により交付を受けている料理飲食等消費税の特別徴収義務者に係る証票は、条例の定めるところにより新法第百二十条第二項の規定に基づく特別地方消費税の特別徴収義務者に係る証票として新たな証票が交付されるまでの間、当該場所について同項の規定により交付された証票とみなす。 suppl-3631-110/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-5 An identification card for a special collection agent of consumption tax on meals, drinks, etc. that, at the time of enforcement of this Act, has actually been issued pursuant to the provisions of Article 120, paragraph (2) of the Former Act is deemed, as provided by Prefectural Ordinance, until a new identification card is issued as an identification card for a special collection agent of special local consumption tax pursuant to the provisions of Article 120, paragraph (2) of the New Act, to be an identification card issued with respect to the place concerned pursuant to the provisions of that paragraph. machine translation, not official **第六項** 道府県知事は、条例の定めるところにより、料理飲食等消費税の特別徴収義務者が施行日の前日において交付を受け、又は所持している旧法第百二十条第二項の証票及び旧法第百二十九条第四項本文の規定により道府県が交付した用紙を返納させるものとする。 suppl-3631-110/art-8/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-6 The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of consumption tax on meals, drinks, etc. return the identification card under Article 120, paragraph (2) of the Former Act, and the form issued by the prefecture under the provisions of the main clause of Article 129, paragraph (4) of the Former Act, that were issued to or held by it on the day preceding the Effective Date. machine translation, not official **第七項** 旧法第百二十九条第一項、第二項及び第七項の規定は、施行日前に作成された同条第一項又は第二項の領収証の写し又は領収証となるべき書類の写しの保管については、なおその効力を有する。 suppl-3631-110/art-8/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-7 The provisions of Article 129, paragraphs (1), (2) and (7) of the Former Act remain in force with respect to the retention of copies of receipts under paragraph (1) or (2) of that Article, or copies of documents to become receipts, prepared before the Effective Date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-251, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27