# 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-5061-4/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) — address `suppl-5061-4/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-5061-4/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/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 suppl-5061-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7 **第一項** 第二条の規定による改正後の地方税法（次項及び附則第十五条において「七年新法」という。）附則第八条の三の三及び第九条第十四項の規定は、附則第一条第三号に掲げる規定の施行の日（以下この条及び附則第十五条において「三号施行日」という。）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、三号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-5061-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-1 The provisions of Article 8-3-3 and Article 9, paragraph (14) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 (referred to as the "2025 New Act" in the following paragraph and Article 15 of the Supplementary Provisions) apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article and Article 15 of the Supplementary Provisions referred to as the "Item 3 Effective Date"), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Item 3 Effective Date. machine translation, not official **第二項** 三号施行日以後最初に開始する事業年度（以下この項において「最初事業年度」という。）の事業税（この法律の公布の日（以下この項において「公布日」という。）を含む事業年度の前事業年度の事業税について第二条の規定による改正前の地方税法第七十二条の二第一項第一号イに掲げる法人に該当したものであって、公布日の前日の現況により資本金の額又は出資金の額が一億円以下であると判定され、かつ、公布日から最初事業年度の開始の日の前日までの間に終了した各事業年度分の事業税について同号ロに掲げる法人に該当したものの行う事業に対する事業税を除く。）に係る七年新法附則第八条の三の三第一項の規定の適用については、同項中「前事業年度」とあるのは、「地方税法等の一部を改正する法律（令和六年法律第四号）の公布の日を含む事業年度の開始の日の前日から同法附則第七条第二項に規定する最初事業年度の開始の日の前日までの間に終了したいずれかの事業年度分」とする。 suppl-5061-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-2 With regard to the application of Article 8-3-3, paragraph (1) of the Supplementary Provisions of the 2025 New Act to the enterprise tax for the first business year beginning on or after the Item 3 Effective Date (hereinafter in this paragraph referred to as the "first business year") (excluding enterprise tax on the business conducted by a corporation that fell under the corporations listed in Article 72-2, paragraph (1), item (i), (a) of the Local Tax Act prior to amendment by the provisions of Article 2 with respect to the enterprise tax for the business year preceding the business year that includes the Date of Promulgation of this Act (hereinafter in this paragraph referred to as the "Date of Promulgation"), that was determined, on the basis of its status as of the day before the Date of Promulgation, to have an amount of stated capital or capital contributions of 100,000,000 yen or less, and that fell under the corporations listed in (b) of that item with respect to the enterprise tax for each business year ending during the period from the Date of Promulgation to the day before the start date of the first business year), the phrase "previous business year" in that paragraph is deemed to be replaced with "any business year ending during the period from the day before the start date of the business year that includes the Date of Promulgation of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024) to the day before the start date of the first business year prescribed in Article 7, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-5061-4/art-7/par-1: 次項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5061-4/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-2 - suppl-5061-4/art-7/par-1: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5061-4/art-15 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-15 - suppl-5061-4/art-7/par-1: 附則第八条の三の三 → 地方税法 附則第八条の三の三 (Supplementary Provisions, Article 8-3-3), suppl-3251-226/art-8-3-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3 - suppl-5061-4/art-7/par-1: 第九条第十四項 → 地方税法 附則第九条第十三項 (Supplementary Provisions, Article 9, paragraph (13)), suppl-3251-226/art-9/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-13 - suppl-5061-4/art-7/par-1: 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-5061-4/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-3 - suppl-5061-4/art-7/par-1: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5061-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7 - suppl-5061-4/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5061-4/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-2 - suppl-5061-4/art-7/par-2: 七年新法附則第八条の三の三第一項 → 地方税法 附則第八条の三の三第一項 (Supplementary Provisions, Article 8-3-3, paragraph (1)), suppl-3251-226/art-8-3-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3-3/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三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-3 - 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/par-1 - 地方税法 附則第七条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-7/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-20261027T202151-361, 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