# 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-4291-2/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-4291-2/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-4291-2/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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-4291-2/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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-4291-2/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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** 新法第七十二条の二十六第七項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十二条の二十六第一項の規定により申告納付の義務が発生する法人の事業税について適用する。 suppl-4291-2/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-2 The provisions of Article 72-26, paragraph (7) of the New Act apply to corporate enterprise tax for which the obligation of filing and payment arises under the provisions of Article 72-26, paragraph (1) of the New Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions. machine translation, not official **第三項** 新法第七十二条の四十三第四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に行われる同項に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。 suppl-4291-2/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-3 The provisions of Article 72-43, paragraph (4) of the New Act apply to a share exchange, etc. prescribed in that paragraph that takes place on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern a share exchange that took place before that date. machine translation, not official **第四項** 新法第七十二条の四十四第四項及び第七十二条の四十五第三項の規定は、平成二十九年一月一日以後に新法第七十二条の四十四第二項に規定する法人の事業税の納期限が到来する法人の事業税に係る延滞金について適用する。 suppl-4291-2/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-4 The provisions of Article 72-44, paragraph (4) and Article 72-45, paragraph (3) of the New Act apply to delinquency charges pertaining to corporate enterprise tax for which the due date for payment of corporate enterprise tax prescribed in Article 72-44, paragraph (2) of the New Act arrives on or after January 1, 2017. machine translation, not official **第五項** 新法第七十二条の四十八の規定は、附則第一条第一号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了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-4291-2/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-5 The provisions of Article 72-48 of the New Act apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. machine translation, not official **第六項** 新法附則第九条第十八項及び第九条の二の二第二項の規定は、法人が施行日以後に提出する新法第七十二条の三十三第二項若しくは第三項の規定による修正申告書若しくは新法第二十条の九の三第三項の規定による更正請求書に係る法人の事業税又は施行日以後にされる新法第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正（施行日前に提出された旧法第二十条の九の三の規定による更正請求書に係るものを除く。）に係る事業年度分の法人の事業税について適用し、法人が施行日前に提出した旧法第七十二条の三十三第二項若しくは第三項の規定による修正申告書若しくは旧法第二十条の九の三の規定による更正請求書に係る法人の事業税又は施行日前にされた旧法第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正に係る事業年度分の法人の事業税については、なお従前の例による。 suppl-4291-2/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-6 The provisions of Article 9, paragraph (18) and Article 9-2-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax pertaining to an amended return under the provisions of Article 72-33, paragraph (2) or (3) of the New Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the New Act that a corporation files on or after the Effective Date, or corporate enterprise tax for business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 72-39, Article 72-41 or Article 72-41-2 of the New Act (excluding those pertaining to a written request for reassessment under the provisions of Article 20-9-3 of the Former Act filed before the Effective Date), and the provisions then in force continue to govern corporate enterprise tax pertaining to an amended return under the provisions of Article 72-33, paragraph (2) or (3) of the Former Act or a written request for reassessment under the provisions of Article 20-9-3 of the Former Act that a corporation filed before the Effective Date, or corporate enterprise tax for business years pertaining to a reassessment made before the Effective Date under the provisions of Article 72-39, Article 72-41 or Article 72-41-2 of the Former Act. machine translation, not official **第七項** 附則第一条第一号に掲げる規定の施行の日前に終了した事業年度に係る法人の事業税についての旧法附則第九条の三の規定の適用については、なお従前の例による。 suppl-4291-2/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-7 With regard to the application of the provisions of Article 9-3 of the Supplementary Provisions of the Former Act to corporate enterprise tax for business years that ended before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第七十二条の五十七の二第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に同項の申請が行われる場合について適用する。 suppl-4291-2/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-8 The provisions of Article 72-57-2, paragraph (1) of the New Act apply to cases where the application under that paragraph is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions. machine translation, not official **第九項** 新法第七十二条の五十七の三第一項から第三項までの規定は、附則第一条第三号に掲げる規定の施行の日以後に新法第七十二条の五十七の二第一項の申立てが行われる場合について適用する。 suppl-4291-2/art-7/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-9 The provisions of Article 72-57-3, paragraphs (1) through (3) of the New Act apply to cases where the petition under Article 72-57-2, paragraph (1) of the New Act is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4291-2/art-7/par-2: 新法第七十二条の二十六第七項 → 地方税法 第七十二条の二十六第七項 (Article 72-26, paragraph (7)), art-72-26/par-7 — https://japanlaw.org/en/local-tax-act/art-72-26/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-7 - suppl-4291-2/art-7/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4291-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-2 - suppl-4291-2/art-7/par-2: 新法第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-4291-2/art-7/par-3: 新法第七十二条の四十三第四項 → 地方税法 第七十二条の四十三第四項 (Article 72-43, paragraph (4)), art-72-43/par-4 — https://japanlaw.org/en/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4 - suppl-4291-2/art-7/par-3: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4291-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-2 - suppl-4291-2/art-7/par-4: 新法第七十二条の四十四第四項 → 地方税法 第七十二条の四十四第四項 (Article 72-44, paragraph (4)), art-72-44/par-4 — https://japanlaw.org/en/local-tax-act/art-72-44/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-4 - suppl-4291-2/art-7/par-4: 第七十二条の四十五第三項 → 地方税法 第七十二条の四十五第三項 (Article 72-45, paragraph (3)), art-72-45/par-3 — https://japanlaw.org/en/local-tax-act/art-72-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3 - suppl-4291-2/art-7/par-4: 新法第七十二条の四十四第二項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/en/local-tax-act/art-72-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-2 - suppl-4291-2/art-7/par-5: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48 - suppl-4291-2/art-7/par-5: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4291-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-1 - suppl-4291-2/art-7/par-6: 新法附則第九条第十八項 → 地方税法 附則第九条第十六項 (Supplementary Provisions, Article 9, paragraph (16)), suppl-3251-226/art-9/par-16 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-16 - suppl-4291-2/art-7/par-6: 第九条の二の二第二項 → 地方税法 附則第九条の二の二第二項 (Supplementary Provisions, Article 9-2-2, paragraph (2)), suppl-3251-226/art-9-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-2 - suppl-4291-2/art-7/par-6: 新法第七十二条の三十三第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2 - suppl-4291-2/art-7/par-6: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/art-72-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-3 - suppl-4291-2/art-7/par-6: 新法第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 - suppl-4291-2/art-7/par-6: 新法第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/art-72-39 · https://japanlaw.org/l/325AC0000000226/art-72-39 - suppl-4291-2/art-7/par-6: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/art-72-41 · https://japanlaw.org/l/325AC0000000226/art-72-41 - suppl-4291-2/art-7/par-6: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/art-72-41-2 · https://japanlaw.org/l/325AC0000000226/art-72-41-2 - suppl-4291-2/art-7/par-7: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4291-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-1 - suppl-4291-2/art-7/par-8: 新法第七十二条の五十七の二第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1 - suppl-4291-2/art-7/par-8: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3 - suppl-4291-2/art-7/par-9: 新法第七十二条の五十七の三第一項から第三項まで → 地方税法 第七十二条の五十七の三第一項 (Article 72-57-3, paragraph (1)), art-72-57-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-57-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-3/par-1 - suppl-4291-2/art-7/par-9: 新法第七十二条の五十七の三第一項から第三項まで → 地方税法 第七十二条の五十七の三第二項 (Article 72-57-3, paragraph (2)), art-72-57-3/par-2 — https://japanlaw.org/en/local-tax-act/art-72-57-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-57-3/par-2 - suppl-4291-2/art-7/par-9: 新法第七十二条の五十七の三第一項から第三項まで → 地方税法 第七十二条の五十七の三第三項 (Article 72-57-3, paragraph (3)), art-72-57-3/par-3 — https://japanlaw.org/en/local-tax-act/art-72-57-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-57-3/par-3 - suppl-4291-2/art-7/par-9: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4291-2/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3 - suppl-4291-2/art-7/par-9: 新法第七十二条の五十七の二第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1 ## 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一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-2 - 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-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-295, 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