# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（事業税に関する経過措置） — address `suppl-4231-115/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7 - 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. --- ### 第七条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4231-115/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。 suppl-4231-115/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条の二十三第三項の規定は、平成二十年四月一日以後に終了した事業年度（連結事業年度（法人税法（昭和四十年法律第三十四号）第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）に該当する期間を除く。）において生じた新法第七十二条の二十三第三項の欠損金額又は同日以後に終了した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額について適用し、同日前に終了した事業年度（連結事業年度に該当する期間を除く。）において生じた旧法第七十二条の二十三第三項の欠損金額又は同日前に終了した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額については、なお従前の例による。 suppl-4231-115/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2 The provisions of Article 72-23, paragraph (3) of the New Act apply to the loss amount referred to in Article 72-23, paragraph (3) of the New Act that arose in a business year ending on or after April 1, 2008 (excluding a period that falls under a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph)) or the individual loss amount referred to in that paragraph that arose in a business year ending on or after that date (limited to a period that falls under a consolidated business year), and with regard to the loss amount referred to in Article 72-23, paragraph (3) of the Former Act that arose in a business year ending before that date (excluding a period that falls under a consolidated business year) or the individual loss amount referred to in that paragraph that arose in a business year ending before that date (limited to a period that falls under a consolidated business year), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4231-115/art-7/par-2: 新法第七十二条の二十三第三項 → 地方税法 第七十二条の二十三第三項 (Article 72-23, paragraph (3)), art-72-23/par-3 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3 - suppl-4231-115/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4231-115/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2 ## Cited by 3 provisions cite 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-4231-115/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-3 - 地方税法 附則第七条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-12/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-20261027T202151-336, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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