# 地方税法 / Local Tax Act — 第三十二条の四 (Supplementary Provisions, Article 32-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4. 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: 第三十二条の四 (Supplementary Provisions, Article 32-4) — address `suppl-3251-226/art-32-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4 - 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. --- ### 第三十二条の四 suppl-3251-226/art-32-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4 **第一項** 指定都市等は、国際博覧会に関する条約の適用を受けて令和七年に開催される国際博覧会（以下この項において「博覧会」という。）の会場内において設置される公益社団法人二千二十五年日本国際博覧会協会との間に博覧会への出展参加契約を締結した者（博覧会に参加する外国政府、外国の地方公共団体及び国際機関を除く。）が博覧会に関して行う事業で政令で定めるものの用に供する施設に係る事業所等（第七百一条の三十一第一項第五号に規定する事業所等をいう。）において行う事業に対しては、令和九年三月三十一日までに終了する事業年度分に限り、第七百一条の三十二第一項の規定にかかわらず、事業所税を課することができない。この場合においては、第七百一条の三十四第六項の規定を準用する。 suppl-3251-226/art-32-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-1 A designated city, etc. may not impose business office tax, notwithstanding Article 701-32, paragraph (1), on a business conducted by a person who has concluded a contract for participation in the exhibition with the incorporated public interest association Japan Association for the 2025 World Exposition, established within the venue of the international exposition to be held in 2025 under the application of the Convention relating to International Exhibitions (hereinafter in this paragraph referred to as the "Expo") (excluding foreign governments, foreign local governments and international organizations participating in the Expo), in an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v)) relating to a facility used for a business relating to the Expo that is specified by Cabinet Order, solely for business years ending on or before March 31, 2027. In this case, the provisions of Article 701-34, paragraph (6) apply mutatis mutandis. machine translation, not official **第二項** 前項の規定の適用がある場合における第七百一条の四十三第一項及び第二項の規定の適用については、これらの規定中「第七百一条の三十四」とあり、及び「同条」とあるのは、「第七百一条の三十四又は附則第三十二条の四第一項」とする。 suppl-3251-226/art-32-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-2 With regard to the application of Article 701-43, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrases "Article 701-34" and "that Article" in those provisions are deemed to be replaced with "Article 701-34 or Article 32-4, paragraph (1) of the Supplementary Provisions". machine translation, not official **第三項** 前二項に定めるもののほか、第一項の規定の適用がある場合における事業所税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-32-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-3 In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning business office tax in the case where paragraph (1) applies are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-32-4/par-1: この項 → 地方税法 附則第三十二条の四第一項 (Supplementary Provisions, Article 32-4, paragraph (1)), suppl-3251-226/art-32-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-1 - suppl-3251-226/art-32-4/par-1: 第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5 - suppl-3251-226/art-32-4/par-1: 第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-3251-226/art-32-4/par-1: 第七百一条の三十四第六項 → 地方税法 第七百一条の三十四第六項 (Article 701-34, paragraph (6)), art-701-34/par-6 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-6 - suppl-3251-226/art-32-4/par-2: 前項 → 地方税法 附則第三十二条の四第一項 (Supplementary Provisions, Article 32-4, paragraph (1)), suppl-3251-226/art-32-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-1 - suppl-3251-226/art-32-4/par-2: 第七百一条の四十三第一項 → 地方税法 第七百一条の四十三第一項 (Article 701-43, paragraph (1)), art-701-43/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-1 - suppl-3251-226/art-32-4/par-2: 第二項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2 - suppl-3251-226/art-32-4/par-2: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3251-226/art-32-4/par-3: 前二項 → 地方税法 附則第三十二条の四第一項 (Supplementary Provisions, Article 32-4, paragraph (1)), suppl-3251-226/art-32-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-1 - suppl-3251-226/art-32-4/par-3: 前二項 → 地方税法 附則第三十二条の四第二項 (Supplementary Provisions, Article 32-4, paragraph (2)), suppl-3251-226/art-32-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第三十二条の四第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-1 - 地方税法 附則第三十二条の四第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-2 - 地方税法 附則第三十二条の四第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-4/par-3 --- ## 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-20261027T214204-215, 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