# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8)

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- 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)（ゴルフ場利用税に関する経過措置） — address `suppl-4151-9/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-4151-9/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/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.

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### 第八条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-9/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-8</sup>

**第一項**  新法第七十五条の二及び第七十五条の三の規定は、施行日以後におけるゴルフ場の利用に対して課すべきゴルフ場利用税について適用し、施行日前におけるゴルフ場の利用に対して課するゴルフ場利用税については、なお従前の例による。
<sup>suppl-4151-9/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-8/par-1</sup>
The provisions of Articles 75-2 and 75-3 of the New Act apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date, and the provisions then in force continue to govern golf course use tax imposed on the use of golf courses before the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4151-9/art-8/par-1: 新法第七十五条の二 → 地方税法 第七十五条の二 (Article 75-2), art-75-2 — https://japanlaw.org/en/local-tax-act/art-75-2 · https://japanlaw.org/l/325AC0000000226/art-75-2
- suppl-4151-9/art-8/par-1: 第七十五条の三 → 地方税法 第七十五条の三 (Article 75-3), art-75-3 — https://japanlaw.org/en/local-tax-act/art-75-3 · https://japanlaw.org/l/325AC0000000226/art-75-3

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## 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 — Machine translation, batch local-tax-act-20261027T214204-267, 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