# 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-4301-3/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) — address `suppl-4301-3/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-4301-3/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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 suppl-4301-3/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8 **第一項** 二年四月新法第七十二条の二第四項、第七十二条の三十二及び第七十二条の三十二の二並びに附則第九条第二十三項の規定は、附則第一条第七号に掲げる規定の施行の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、同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-4301-3/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-1 The provisions of Article 72-2, paragraph (4), Article 72-32 and Article 72-32-2 of the April 2020 New Act and Article 9, paragraph (23) of the Supplementary Provisions of the April 2020 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 二年四月新法第七十二条の二の二第八項、第七十二条の二十五第十五項及び第十六項、第七十二条の二十六第十項及び第十一項、第七十二条の二十八第二項並びに第七十二条の二十九第二項及び第四項の規定は、附則第一条第七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-4301-3/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-2 The provisions of Article 72-2-2, paragraph (8), Article 72-25, paragraphs (15) and (16), Article 72-26, paragraphs (10) and (11), Article 72-28, paragraph (2) and Article 72-29, paragraphs (2) and (4) of the April 2020 New Act apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that ended before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4301-3/art-8/par-1: 二年四月新法第七十二条の二第四項 → 地方税法 第七十二条の二第四項 (Article 72-2, paragraph (4)), art-72-2/par-4 — https://japanlaw.org/en/local-tax-act/art-72-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-4 - suppl-4301-3/art-8/par-1: 第七十二条の三十二 → 地方税法 第七十二条の三十二 (Article 72-32), art-72-32 — https://japanlaw.org/en/local-tax-act/art-72-32 · https://japanlaw.org/l/325AC0000000226/art-72-32 - suppl-4301-3/art-8/par-1: 第七十二条の三十二の二 → 地方税法 第七十二条の三十二の二 (Article 72-32-2), art-72-32-2 — https://japanlaw.org/en/local-tax-act/art-72-32-2 · https://japanlaw.org/l/325AC0000000226/art-72-32-2 - suppl-4301-3/art-8/par-1: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7 - suppl-4301-3/art-8/par-2: 二年四月新法第七十二条の二の二第八項 → 地方税法 第七十二条の二の二第八項 (Article 72-2-2, paragraph (8)), art-72-2-2/par-8 — https://japanlaw.org/en/local-tax-act/art-72-2-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-8 - suppl-4301-3/art-8/par-2: 第七十二条の二十五第十五項 → 地方税法 第七十二条の二十五第十七項 (Article 72-25, paragraph (17)), art-72-25/par-17 — https://japanlaw.org/en/local-tax-act/art-72-25/par-17 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-17 - suppl-4301-3/art-8/par-2: 第七十二条の二十六第十項 → 地方税法 第七十二条の二十六第十項 (Article 72-26, paragraph (10)), art-72-26/par-10 — https://japanlaw.org/en/local-tax-act/art-72-26/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-10 - suppl-4301-3/art-8/par-2: 第七十二条の二十八第二項 → 地方税法 第七十二条の二十八第二項 (Article 72-28, paragraph (2)), art-72-28/par-2 — https://japanlaw.org/en/local-tax-act/art-72-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-2 - suppl-4301-3/art-8/par-2: 第七十二条の二十九第二項 → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/art-72-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-2 - suppl-4301-3/art-8/par-2: 第四項 → 地方税法 第七十二条の二十九第四項 (Article 72-29, paragraph (4)), art-72-29/par-4 — https://japanlaw.org/en/local-tax-act/art-72-29/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-4 - suppl-4301-3/art-8/par-2: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7 - 地方税法 附則第四十条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40/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-20261027T202151-351, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-351, 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