# 地方税法 / Local Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-19. 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: 第十九条 (Supplementary Provisions, Article 19)（事業所税に関する経過措置） — address `suppl-4181-7/art-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19 - 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. --- ### 第十九条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4181-7/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19 **第一項** 別段の定めがあるものを除き、新法の規定中事業所税に関する部分は、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十八年前の年分の個人の事業及び平成十八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所税については、なお従前の例による。 suppl-4181-7/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19/par-1 Except as otherwise specially provided, the provisions of the New Act concerning business office tax apply to business office tax 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 years 2006 and thereafter (excluding the business of an individual abolished before the Effective Date), and, for business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2006, and the business of an individual for 2006 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 障害者自立支援法附則第四十一条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する身体障害者更生援護施設、同法附則第五十八条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する知的障害者援護施設及び同法附則第四十八条の規定によりなお従前の例により運営をすることができることとされた同条に規定する精神障害者社会復帰施設については、これらの施設を同法第五条第十三項に規定する障害者支援施設とみなして、地方税法第七百一条の三十四第三項第十号の四の規定を適用する。 suppl-4181-7/art-19/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19/par-2 For a rehabilitation and support facility for persons with physical disabilities prescribed in Article 41, paragraph (1) of the Supplementary Provisions of the Services and Supports for Persons with Disabilities Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, a support facility for persons with intellectual disabilities prescribed in Article 58, paragraph (1) of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, and a social rehabilitation facility for persons with mental disabilities prescribed in Article 48 of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that Article, Article 701-34, paragraph (3), item (x)-4 of the Local Tax Act is applied by deeming those facilities to be facilities designed to support persons with disabilities prescribed in Article 5, paragraph (13) of the Services and Supports for Persons with Disabilities Act. machine translation, not official **第三項** 旧法附則第三十二条の七第十項に規定する事業（平成十六年四月一日以後に新設された同項に規定する事業所等において行うものに限る。）に対して課すべき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-4181-7/art-19/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-19/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-19/par-3 For the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax to be imposed on the business prescribed in Article 32-7, paragraph (10) of the Supplementary Provisions of the Former Act (limited to that conducted at an office or place of business prescribed in that paragraph that was newly established on or after April 1, 2004), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-7/art-19/par-2: 地方税法第七百一条の三十四第三項第十号の四 → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-3 --- ## 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-20261027T214204-274, 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