# 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-5051-1/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)（道府県たばこ税に関する経過措置） — address `suppl-5051-1/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-5051-1/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax caption: machine translation, not official suppl-5051-1/art-8 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-8 **第一項** 新法第七十四条の二十三第二項から第八項まで及び第七十四条の二十四第三項の規定は、一号施行日以後に地方税法第七十四条の二十第一項に規定する申告書の提出期限が到来する道府県たばこ税について適用し、一号施行日前に当該提出期限が到来した道府県たばこ税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県たばこ税に係る旧法第七十四条の二十三の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十四条の二十四の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十四条の二十三第五項第二号に規定する特定不申告加算金等とみなす。 suppl-5051-1/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-8/par-1 The provisions of Article 74-23, paragraphs (2) through (8) and Article 74-24, paragraph (3) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-20, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern prefectural tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 74-23 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 74-24 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to prefectural tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 74-23, paragraph (5), item (ii) of the New Act. machine translation, not official --- ## Cites - suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第二項 (Article 74-23, paragraph (2)), art-74-23/par-2 — https://japanlaw.org/en/local-tax-act/art-74-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-2 - suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第三項 (Article 74-23, paragraph (3)), art-74-23/par-3 — https://japanlaw.org/en/local-tax-act/art-74-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-3 - suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第四項 (Article 74-23, paragraph (4)), art-74-23/par-4 — https://japanlaw.org/en/local-tax-act/art-74-23/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-4 - suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第五項 (Article 74-23, paragraph (5)), art-74-23/par-5 — https://japanlaw.org/en/local-tax-act/art-74-23/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-5 - suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第六項 (Article 74-23, paragraph (6)), art-74-23/par-6 — https://japanlaw.org/en/local-tax-act/art-74-23/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-6 - suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第七項 (Article 74-23, paragraph (7)), art-74-23/par-7 — https://japanlaw.org/en/local-tax-act/art-74-23/par-7 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-7 - suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第八項 (Article 74-23, paragraph (8)), art-74-23/par-8 — https://japanlaw.org/en/local-tax-act/art-74-23/par-8 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-8 - suppl-5051-1/art-8/par-1: 第七十四条の二十四第三項 → 地方税法 第七十四条の二十四第三項 (Article 74-24, paragraph (3)), art-74-24/par-3 — https://japanlaw.org/en/local-tax-act/art-74-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3 - suppl-5051-1/art-8/par-1: 地方税法第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1 - suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第五項第二号 → 地方税法 第七十四条の二十三第五項第二号 (Article 74-23, paragraph (5), item (ii)), art-74-23/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-74-23/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-5/item-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一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-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-20261027T214204-250, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-306, 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