# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（事業所税に関する経過措置） — address `suppl-5041-1/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16 - 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. --- ### 第十六条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-5041-1/art-16 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16 **第一項** 旧法附則第三十三条第一項から第四項までに規定する事業に対して課する事業所税については、なお従前の例による。 suppl-5041-1/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-1 The provisions then in force continue to govern business office tax imposed on the business prescribed in Article 33, paragraphs (1) through (4) of the Supplementary Provisions of the Former Act. machine translation, not official **第二項** 施行日の前日において沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号）第一条の規定による改正前の沖縄振興特別措置法（平成十四年法律第十四号。次項から第五項までにおいて「旧沖縄振興特別措置法」という。）第七条第一項に規定する提出観光地形成促進計画に定められている沖縄振興特別措置法第六条第二項第二号に規定する観光地形成促進地域は、施行日から起算して六月を経過する日（その日までに、沖縄振興特別措置法等の一部を改正する法律第一条の規定による改正後の沖縄振興特別措置法（次項から第五項までにおいて「新沖縄振興特別措置法」という。）第六条第四項の規定による観光地形成促進計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第一項に規定する観光地形成促進地域とみなして、同項の規定を適用する。 suppl-5041-1/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-2 The tourist destination formation promotion zone prescribed in Article 6, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted tourist destination formation promotion plan prescribed in Article 7, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to amendment by Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022) (referred to as the "Former Act on Special Measures for the Promotion and Development of Okinawa" in the following paragraph through paragraph (5)) as of the day preceding the Effective Date is deemed to be the tourist destination formation promotion zone prescribed in Article 33, paragraph (1) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where a tourist destination formation promotion plan has been submitted by that day pursuant to Article 6, paragraph (4) of the Act on Special Measures for the Promotion and Development of Okinawa as amended by Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa" in the following paragraph through paragraph (5)), the day preceding the day of that submission), and that paragraph applies accordingly. machine translation, not official **第三項** 施行日の前日において旧沖縄振興特別措置法第二十九条第一項に規定する提出情報通信産業振興計画に定められている沖縄振興特別措置法第二十八条第二項第二号に規定する情報通信産業振興地域は、施行日から起算して六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第四項の規定による情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第二項に規定する情報通信産業振興地域とみなして、同項の規定を適用する。 suppl-5041-1/art-16/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-3 The information and communications industry promotion zone prescribed in Article 28, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the information and communications industry promotion zone prescribed in Article 33, paragraph (2) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an information and communications industry promotion plan has been submitted by that day pursuant to Article 28, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly. machine translation, not official **第四項** 施行日の前日において旧沖縄振興特別措置法第三十五条の二第一項に規定する提出産業高度化・事業革新促進計画に定められている旧沖縄振興特別措置法第三十五条第二項第二号に規定する産業高度化・事業革新促進地域は、施行日から起算して六月を経過する日（その日までに、新沖縄振興特別措置法第三十五条第四項の規定による産業イノベーション促進計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第三項に規定する産業イノベーション促進地域とみなして、同項の規定を適用する。 suppl-5041-1/art-16/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-4 The industrial advancement and business innovation promotion zone prescribed in Article 35, paragraph (2), item (ii) of the Former Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted industrial advancement and business innovation promotion plan prescribed in Article 35-2, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the industrial innovation promotion zone prescribed in Article 33, paragraph (3) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an industrial innovation promotion plan has been submitted by that day pursuant to Article 35, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly. machine translation, not official **第五項** 施行日の前日において旧沖縄振興特別措置法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められている沖縄振興特別措置法第四十一条第二項第二号に規定する国際物流拠点産業集積地域は、施行日から起算して六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第四項の規定による国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第四項に規定する国際物流拠点産業集積地域とみなして、同項の規定を適用する。 suppl-5041-1/art-16/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-5 The international logistics hub industry agglomeration zone prescribed in Article 41, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted international logistics hub industry agglomeration plan prescribed in Article 42, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the international logistics hub industry agglomeration zone prescribed in Article 33, paragraph (4) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an international logistics hub industry agglomeration plan has been submitted by that day pursuant to Article 41, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly. machine translation, not official --- ## Cites - suppl-5041-1/art-16/par-2: 沖縄振興特別措置法等の一部を改正する法律（令和四年法律第七号）第一条 → e-Gov law 504AC0000000007, 第一条 (Article 1), art-1 — not held in this collection - suppl-5041-1/art-16/par-2: 次項から第五項まで → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-5041-1/art-16/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-3 - suppl-5041-1/art-16/par-2: 次項から第五項まで → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-5041-1/art-16/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-4 - suppl-5041-1/art-16/par-2: 次項から第五項まで → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-5041-1/art-16/par-5 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-5 - suppl-5041-1/art-16/par-2: 沖縄振興特別措置法第六条第二項第二号 → e-Gov law 414AC0000000014, 第六条第二項第二号 (Article 6, paragraph (2), item (ii)), art-6/par-2/item-2 — not held in this collection - suppl-5041-1/art-16/par-2: 新法附則第三十三条第一項 → 地方税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-3251-226/art-33/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-1 - suppl-5041-1/art-16/par-3: 沖縄振興特別措置法第二十八条第二項第二号 → e-Gov law 414AC0000000014, 第二十八条第二項第二号 (Article 28, paragraph (2), item (ii)), art-28/par-2/item-2 — not held in this collection - suppl-5041-1/art-16/par-3: 新法附則第三十三条第二項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-3251-226/art-33/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2 - suppl-5041-1/art-16/par-4: 新法附則第三十三条第三項 → 地方税法 附則第三十三条第三項 (Supplementary Provisions, Article 33, paragraph (3)), suppl-3251-226/art-33/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-3 - suppl-5041-1/art-16/par-5: 沖縄振興特別措置法第四十一条第二項第二号 → e-Gov law 414AC0000000014, 第四十一条第二項第二号 (Article 41, paragraph (2), item (ii)), art-41/par-2/item-2 — not held in this collection - suppl-5041-1/art-16/par-5: 新法附則第三十三条第四項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-3251-226/art-33/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十六条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-16/par-2 --- ## 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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-305, 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