# 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-5061-47/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)（地方税法の一部改正に伴う経過措置） — address `suppl-5061-47/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-5061-47/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-47/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（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-5061-47/art-8 · https://japanlaw.org/en/local-tax-act/suppl-5061-47/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-8 **第一項** 第五条の規定による改正後の地方税法第七百三条の四及び第七百三条の五の規定は、令和八年度以後の年度分の国民健康保険税について適用し、令和七年度分までの国民健康保険税については、なお従前の例による。 suppl-5061-47/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-47/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-8/par-1 The provisions of Article 703-4 and Article 703-5 of the Local Tax Act as amended by the provisions of Article 5 apply to national health insurance tax for fiscal year 2026 and thereafter, and for national health insurance tax for fiscal year 2025 and earlier, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5061-47/art-8/par-1: 地方税法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-5061-47/art-8/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/en/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5 ## 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五号ニ（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5061-47/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-47/art-1/par-1/item-5/sub-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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, 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