# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（事業所税に関する経過措置） — address `suppl-5021-5/art-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17 - 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. --- ### 第十七条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-5021-5/art-17 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17 **第一項** 附則第一条第十号に掲げる規定による改正後の地方税法第七百一条の三十四第二項の規定は、同号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業に対して課すべき事業所税について適用する。 suppl-5021-5/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17/par-1 The provisions of Article 701-34, paragraph (2) of the Local Tax Act as amended by the provisions listed in Article 1, item (x) of the Supplementary Provisions apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions listed in that item. machine translation, not official --- ## Cites - suppl-5021-5/art-17/par-1: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5021-5/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-10 - suppl-5021-5/art-17/par-1: 地方税法第七百一条の三十四第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/en/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2 ## 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十号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-10 --- ## 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-20261027T202151-356, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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