# 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-4191-4/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)（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — address `suppl-4191-4/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-4191-4/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-4/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（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — Transitional Measures concerning Fixed Assets Tax or City Planning Tax on Credit Cooperatives, etc. caption: machine translation, not official suppl-4191-4/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8 **第一項** 信用協同組合及び信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号に規定する事業を行う協同組合連合会をいう。）、労働金庫及び労働金庫連合会並びに信用金庫及び信用金庫連合会（以下この項から第三項までにおいて「信用協同組合等」という。）のうち施行日において事業規模が大きいものとして政令で定めるもの（当該政令で定める信用協同組合等を全部又は一部の当事者とする合併により設立される信用協同組合等及び当該合併により設立される信用協同組合等を全部又は一部の当事者とする合併により設立される信用協同組合等を含む。次項及び第三項において「特定信用協同組合等」という。）が所有し、かつ、使用する事務所及び倉庫（第三項の規定の適用を受けるものを除く。）に対して課する平成十九年度分及び平成二十年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成十九年度にあっては六十分の五十三を、平成二十年度にあっては六十分の五十六を、それぞれ乗じて得た額とする。 suppl-4191-4/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1 Of the credit cooperatives and federations of credit cooperatives (meaning federations of cooperatives that carry out the business prescribed in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)), labor banks and federations of labor banks, and shinkin banks and federations of shinkin banks (hereinafter in this paragraph through paragraph (3) referred to as "credit cooperatives, etc."), those specified by Cabinet Order as having a large business scale as of the Effective Date (including credit cooperatives, etc. established by a merger in which credit cooperatives, etc. so specified by Cabinet Order are all or some of the parties, and credit cooperatives, etc. established by a merger in which credit cooperatives, etc. established by that merger are all or some of the parties; hereinafter in the following paragraph and paragraph (3) referred to as "specified credit cooperatives, etc."), the tax base of fixed assets tax or city planning tax for fiscal years 2007 and 2008 imposed on offices and warehouses owned and used by them (excluding those subject to the application of paragraph (3)) is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 53/60 for fiscal year 2007 and by 56/60 for fiscal year 2008, respectively. machine translation, not official **第二項** 特定信用協同組合等以外の信用協同組合等が所有し、かつ、使用する事務所及び倉庫に対して課する平成十九年度から平成二十二年度までの各年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成十九年度にあっては六十分の五十二を、平成二十年度にあっては六十分の五十四を、平成二十一年度にあっては六十分の五十六を、平成二十二年度にあっては六十分の五十八を、それぞれ乗じて得た額とする。 suppl-4191-4/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-2 The tax base of fixed assets tax or city planning tax for each fiscal year of fiscal years 2007 through 2010 imposed on offices and warehouses owned and used by credit cooperatives, etc. other than specified credit cooperatives, etc. is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 52/60 for fiscal year 2007, by 54/60 for fiscal year 2008, by 56/60 for fiscal year 2009 and by 58/60 for fiscal year 2010, respectively. machine translation, not official **第三項** 特定信用協同組合等が平成十九年一月二日から平成二十二年一月一日までの間に取得した事務所及び倉庫で当該特定信用協同組合等が所有し、かつ、使用するもののうち、当該取得の日の属する年の一月一日（当該取得の日が一月一日である場合には、同日の属する年の前年の一月一日）において特定信用協同組合等以外の信用協同組合等が所有し、かつ、使用していたものに対して課する平成二十年度から平成二十二年度までの各年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成二十年度にあっては六十分の五十四を、平成二十一年度にあっては六十分の五十六を、平成二十二年度にあっては六十分の五十八を、それぞれ乗じて得た額とする。 suppl-4191-4/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-3 The tax base of fixed assets tax or city planning tax for each fiscal year of fiscal years 2008 through 2010 imposed on those, among the offices and warehouses acquired by a specified credit cooperative, etc. during the period from January 2, 2007 to January 1, 2010 and owned and used by that specified credit cooperative, etc., that were owned and used by a credit cooperative, etc. other than specified credit cooperatives, etc. on January 1 of the year that includes the day of that acquisition (where the day of that acquisition is January 1, on January 1 of the year preceding the year that includes that day) is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 54/60 for fiscal year 2008, by 56/60 for fiscal year 2009 and by 58/60 for fiscal year 2010, respectively. machine translation, not official **第四項** 市町村は、新法第三百六十四条第四項の規定にかかわらず、前三項の規定の適用を受ける家屋については、同条第三項各号に定める事項のほか、前三項の規定により固定資産税の課税標準とされる額を同条第三項に規定する課税明細書に記載しなければならない。 suppl-4191-4/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-4 Notwithstanding Article 364, paragraph (4) of the New Act, a municipality must, with respect to houses subject to the application of the preceding three paragraphs, state in the tax details statement prescribed in Article 364, paragraph (3) of the New Act, in addition to the particulars specified in the items of Article 364, paragraph (3) of the New Act, the amount that constitutes the tax base of fixed assets tax pursuant to the preceding three paragraphs. machine translation, not official **第五項** 市町村長は、新法第三百八十一条第三項から第六項までに定めるもののほか、第一項から第三項までの規定の適用を受ける固定資産については、これらの規定により固定資産税の課税標準とされる額を固定資産課税台帳に登録しなければならない。 suppl-4191-4/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-5 In addition to what is provided in Article 381, paragraphs (3) through (6) of the New Act, the mayor of the municipality must, for fixed assets subject to the application of paragraphs (1) through (3), register the amount that constitutes the tax base of fixed assets tax pursuant to those provisions in the fixed assets tax ledger. machine translation, not official --- ## Cites - suppl-4191-4/art-8/par-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection - suppl-4191-4/art-8/par-1: この項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4191-4/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1 - suppl-4191-4/art-8/par-1: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4191-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-3 - suppl-4191-4/art-8/par-1: 次項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4191-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-2 - suppl-4191-4/art-8/par-1: 新法第三百四十九条の三第三十項 → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4191-4/art-8/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-4191-4/art-8/par-2: 新法第三百四十九条の三第三十項 → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4191-4/art-8/par-2: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-4191-4/art-8/par-3: 新法第三百四十九条の三第三十項 → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4191-4/art-8/par-3: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-4191-4/art-8/par-4: 新法第三百六十四条第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/en/local-tax-act/art-364/par-4 · https://japanlaw.org/l/325AC0000000226/art-364/par-4 - suppl-4191-4/art-8/par-4: 前三項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4191-4/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1 - suppl-4191-4/art-8/par-4: 前三項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4191-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-2 - suppl-4191-4/art-8/par-4: 前三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4191-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-3 - suppl-4191-4/art-8/par-4: 同条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/en/local-tax-act/art-364/par-3 · https://japanlaw.org/l/325AC0000000226/art-364/par-3 - suppl-4191-4/art-8/par-5: 新法第三百八十一条第三項から第六項まで → 地方税法 第三百八十一条第三項 (Article 381, paragraph (3)), art-381/par-3 — https://japanlaw.org/en/local-tax-act/art-381/par-3 · https://japanlaw.org/l/325AC0000000226/art-381/par-3 - suppl-4191-4/art-8/par-5: 新法第三百八十一条第三項から第六項まで → 地方税法 第三百八十一条第四項 (Article 381, paragraph (4)), art-381/par-4 — https://japanlaw.org/en/local-tax-act/art-381/par-4 · https://japanlaw.org/l/325AC0000000226/art-381/par-4 - suppl-4191-4/art-8/par-5: 新法第三百八十一条第三項から第六項まで → 地方税法 第三百八十一条第五項 (Article 381, paragraph (5)), art-381/par-5 — https://japanlaw.org/en/local-tax-act/art-381/par-5 · https://japanlaw.org/l/325AC0000000226/art-381/par-5 - suppl-4191-4/art-8/par-5: 新法第三百八十一条第三項から第六項まで → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/en/local-tax-act/art-381/par-6 · https://japanlaw.org/l/325AC0000000226/art-381/par-6 - suppl-4191-4/art-8/par-5: 第一項から第三項まで → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4191-4/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1 - suppl-4191-4/art-8/par-5: 第一項から第三項まで → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4191-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-2 - suppl-4191-4/art-8/par-5: 第一項から第三項まで → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4191-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第八条第一項（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1 - 地方税法 附則第八条第四項（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-4 - 地方税法 附則第八条第五項（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-5 - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/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-20261027T214204-275, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-276, 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