# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（事業所税に関する経過措置） — address `suppl-4111-15/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13 - 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. --- ### 第十三条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4111-15/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13 **第一項** 第三項に定めるものを除き、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。以下この項及び第三項において同じ。）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十一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十一年前の年分の個人の事業及び平成十一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-4111-15/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-1 Except as provided for in paragraph (3), the provisions of the New Act concerning business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (3)) apply to business office tax on business to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 1999 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of a corporation for business years ending before the Effective Date, on the business of an individual for years before 1999, and on the business of an individual for 1999 that was discontinued before the Effective Date. machine translation, not official **第二項** 次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。以下この項及び次項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（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をいう。以下この項及び次項において同じ。）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-4111-15/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-2 Except as provided for in the following paragraph, the provisions of the New Act concerning business office tax on new construction or expansion (meaning business office tax on new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) apply to business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building (meaning a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date. machine translation, not official **第三項** 施行日前に中小企業経営革新支援法附則第二条の規定による廃止前の中小企業近代化促進法第四条第一項又は第二項の規定による承認を受けた構造改善計画に従って実施される構造改善事業の用に供する施設に係る事業に対して課すべき事業に係る事業所税及び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、旧法第七百一条の三十四第三項第十九号の規定（中小企業近代化促進法に係る部分に限る。）は、なおその効力を有する。この場合において、同号中「中小企業近代化促進法」とあるのは、「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法」とする。 suppl-4111-15/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-3 With regard to business office tax on business to be imposed on the business relating to facilities used for a structural improvement project implemented in accordance with a structural improvement plan approved, before the Effective Date, under Article 4, paragraph (1) or (2) of the Small and Medium Enterprise Modernization Promotion Act prior to repeal under Article 2 of the Supplementary Provisions of the Act on Support for Small and Medium Enterprise Management Innovation, and business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building, the provisions of Article 701-34, paragraph (3), item (xix) of the Former Act (limited to the part concerning the Small and Medium Enterprise Modernization Promotion Act) remain in force. In this case, "Small and Medium Enterprise Modernization Promotion Act" in that item is deemed to be replaced with "Small and Medium Enterprise Modernization Promotion Act prior to repeal under Article 2 of the Supplementary Provisions of the Act on Support for Small and Medium Enterprise Management Innovation (Act No. 18 of 1999)". machine translation, not official --- ## Cites - suppl-4111-15/art-13/par-1: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4111-15/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-3 - suppl-4111-15/art-13/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-4111-15/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4111-15/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-1 - suppl-4111-15/art-13/par-2: 次項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4111-15/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-3 - suppl-4111-15/art-13/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-4111-15/art-13/par-2: この項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4111-15/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-2 - suppl-4111-15/art-13/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 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-4 - 地方税法 附則第十三条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-1 - 地方税法 附則第十三条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-2 - 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-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-261, 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