# 地方税法 / Local Tax Act — 第八条の二 (Supplementary Provisions, Article 8-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2. 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: 第八条の二 (Supplementary Provisions, Article 8-2) — address `suppl-3251-226/art-8-2` - 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-8-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2 - 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. --- ### 第八条の二 suppl-3251-226/art-8-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2 **第一項** 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりその例によることとされる同法第十三条の規定による改正前の租税特別措置法第四十二条の十一第十一項、所得税法等の一部を改正する法律（平成十九年法律第六号）附則第八十九条、第九十条第六項、第九十一条若しくは第九十二条の規定によりその例によることとされる同法第十二条の規定による改正前の租税特別措置法第四十二条の六第六項、第四十二条の七第六項、第四十二条の十第六項若しくは第四十二条の十一第六項又は租税特別措置法の一部を改正する法律（平成八年法律第十七号）附則第十五条の規定によりその例によることとされる同法による改正前の租税特別措置法第六十二条の三第一項若しくは第八項若しくは第六十三条第一項の規定により加算された金額がある場合における第五十三条第三項、第八項、第十三項、第十九項、第二十三項及び第二十六項並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項及び第二十六項の規定の適用については、これらの規定中「又は第六十三条第一項」とあるのは、「（租税特別措置法の一部を改正する法律（平成八年法律第十七号。以下この項において「平成八年租税特別措置法改正法」という。）附則第十五条第一項の規定によりその例によることとされる平成八年租税特別措置法改正法による改正前の租税特別措置法第六十二条の三第一項又は第八項を含む。）、第六十三条第一項（平成八年租税特別措置法改正法附則第十五条第二項の規定によりその例によることとされる平成八年租税特別措置法改正法による改正前の租税特別措置法第六十三条第一項を含む。）、所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりその例によることとされる同法第十三条の規定による改正前の租税特別措置法第四十二条の十一第十一項又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第八十九条、第九十条第六項、第九十一条若しくは第九十二条の規定によりその例によることとされる同法第十二条の規定による改正前の租税特別措置法第四十二条の六第六項、第四十二条の七第六項、第四十二条の十第六項若しくは第四十二条の十一第六項」とする。 suppl-3251-226/art-8-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2/par-1 Where there is an amount added pursuant to Article 42-11, paragraph (11) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), as governed by the rules thereof pursuant to Article 106 of the Supplementary Provisions of that Act; Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 42-10, paragraph (6) or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as governed by the rules thereof pursuant to Article 89, Article 90, paragraph (6), Article 91 or Article 92 of the Supplementary Provisions of that Act; or Article 62-3, paragraph (1) or (8) or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996), as governed by the rules thereof pursuant to Article 15 of the Supplementary Provisions of that Act, in the application of Article 53, paragraphs (3), (8), (13), (19), (23) and (26) and Article 321-8, paragraphs (3), (8), (13), (19), (23) and (26), "or Article 63, paragraph (1)" in those provisions is deemed to be replaced with "(including Article 62-3, paragraph (1) or (8) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996) (hereinafter in this paragraph referred to as the "1996 Special Taxation Measures Amendment Act"), as governed by the rules thereof pursuant to Article 15, paragraph (1) of the Supplementary Provisions of the 1996 Special Taxation Measures Amendment Act), Article 63, paragraph (1) (including Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the 1996 Special Taxation Measures Amendment Act, as governed by the rules thereof pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 1996 Special Taxation Measures Amendment Act), Article 42-11, paragraph (11) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), as governed by the rules thereof pursuant to Article 106 of the Supplementary Provisions of that Act, or Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 42-10, paragraph (6) or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as governed by the rules thereof pursuant to Article 89, Article 90, paragraph (6), Article 91 or Article 92 of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-3251-226/art-8-2/par-1: 第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3 - suppl-3251-226/art-8-2/par-1: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/art-53/par-8 · https://japanlaw.org/l/325AC0000000226/art-53/par-8 - suppl-3251-226/art-8-2/par-1: 第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/art-53/par-23 · https://japanlaw.org/l/325AC0000000226/art-53/par-23 - suppl-3251-226/art-8-2/par-1: 第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3 - suppl-3251-226/art-8-2/par-1: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-8 - suppl-3251-226/art-8-2/par-1: 第二十三項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-23 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-23 - suppl-3251-226/art-8-2/par-1: 第六十三条第一項 → 地方税法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/local-tax-act/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-63/par-1 ## Cited by 1 provision cites 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 --- ## 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-20261027T214204-196, 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