# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（事業所税に関する経過措置） — address `suppl-4081-12/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10 - 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-4081-12/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10 **第一項** 別段の定めがあるものを除き、新法の規定中事業に係る事業所税（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をいう。以下この項、第三項及び第六項並びに附則第十三条第二項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成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平成八年前の年分の個人の事業及び平成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-4081-12/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-1 Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph, paragraphs (3) and (6), and Article 13, paragraph (2) of the Supplementary Provisions) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1996 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1996, and the business of individuals for 1996 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 第四項に定めるものを除き、新法の規定中新増設に係る事業所税（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をいう。以下この項及び第四項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋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-4081-12/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-2 Except as provided in paragraph (4), the provisions of the New Act relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and paragraph (4)) apply to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings carried out on or after the Effective Date, and with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法第七百一条の三十四第四項第一号に掲げる施設に係る事業のうち、施行日以後に最初に終了する事業年度分までの法人の事業（施行日以後に事業を開始する法人の事業を除く。）及び平成八年以前の年分の個人の事業（施行日以後に事業を開始する個人の事業を除く。）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-4081-12/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-3 With regard to business office tax relating to business imposed on the business of corporations (excluding the business of corporations that start business on or after the Effective Date) up to the business year that first ends on or after the Effective Date, and on the business of individuals for years up to and including 1996 (excluding the business of individuals that start business on or after the Effective Date), among the business relating to the facilities listed in Article 701-34, paragraph (4), item (i) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第三十二条の三第十一項に規定する施設に係る事業所用家屋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は、同項の規定は、なおその効力を有する。この場合において、同項中「地域産業の高度化に寄与する特定事業の集積の促進に関する法律」とあるのは「新事業創出促進法（平成十年法律第百五十二号）附則第九条の規定による廃止前の地域産業の高度化に寄与する特定事業の集積の促進に関する法律」と、「七年」とあるのは「十一年」とする。 suppl-4081-12/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-4 The provisions of Article 32-3, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with regard to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings relating to the facilities prescribed in that paragraph. In this case, in Article 32-3, paragraph (11) of the Supplementary Provisions of the Former Act, "Act on Promotion of Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries" is deemed to be replaced with "Act on Promotion of Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries prior to abolition pursuant to Article 9 of the Supplementary Provisions of the Act on Promotion of New Business Creation (Act No. 152 of 1998)", and "seven years" is deemed to be replaced with "11 years". machine translation, not official **第五項** 前項の規定の適用がある場合における地方税法等の一部を改正する法律（平成十年法律第二十七号）第一条の規定による改正後の地方税法附則第三十二条の五の規定の適用については、同条の表中「又は附則第三十二条の四の規定」とあるのは「若しくは附則第三十二条の四の規定又は地方税法等の一部を改正する法律（平成八年法律第十二号）附則第十条第四項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第三十二条の三第十一項の規定」と、「）又は附則第三十二条の四」とあるのは「）若しくは附則第三十二条の四の規定又は地方税法等の一部を改正する法律（平成八年法律第十二号）附則第十条第四項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第三十二条の三第十一項」とする。 suppl-4081-12/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-5 In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 32-5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 27 of 1998), in the table of Article 32-5 of the Supplementary Provisions of the Local Tax Act, "or the provisions of Article 32-4 of the Supplementary Provisions" is deemed to be replaced with "or the provisions of Article 32-4 of the Supplementary Provisions, or the provisions of Article 32-3, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996), as applied with the replacement of terms as remaining in force pursuant to Article 10, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996)", and "or Article 32-4 of the Supplementary Provisions" is deemed to be replaced with "or the provisions of Article 32-4 of the Supplementary Provisions, or Article 32-3, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996), as applied with the replacement of terms as remaining in force pursuant to Article 10, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996)". machine translation, not official **第六項** 旧法附則第三十二条の三の二第七項に規定する事業のうち、同項に規定する進出実施期間終了日以後に最初に終了する事業年度分までの法人の事業及び同項に規定する進出実施期間終了日の属する年分までの個人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。 suppl-4081-12/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-6 With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business of corporations up to the business year that first ends on or after the final day of the entry implementation period prescribed in Article 32-3-2, paragraph (7) of the Supplementary Provisions of the Former Act, and on the business of individuals up to the year that includes the final day of the entry implementation period prescribed in that paragraph, among the business prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4081-12/art-10/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-4081-12/art-10/par-1: この項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4081-12/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-1 - suppl-4081-12/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4081-12/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-3 - suppl-4081-12/art-10/par-1: 第六項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4081-12/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-6 - suppl-4081-12/art-10/par-1: 附則第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4081-12/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13/par-2 - suppl-4081-12/art-10/par-2: 第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4081-12/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-4 - suppl-4081-12/art-10/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-4081-12/art-10/par-2: この項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4081-12/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-2 - suppl-4081-12/art-10/par-5: 前項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4081-12/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-1 - 地方税法 附則第十条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-2 - 地方税法 附則第十条第五項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-5 --- ## 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-20261027T214204-257, 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