# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3421-25/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)（事業税に関する規定の適用） — address `suppl-3421-25/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/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（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3421-25/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に終了する事業年度分の法人の事業税及び同日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の事業税及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3421-25/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation of corporations subject to enterprise tax on liquidation income and corporate enterprise tax to be paid upon distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years ending before that date and corporate enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official **第二項** 新法第七十二条の四十五第二項の規定は、施行日以後に納付される法人の事業税に係る延滞金について適用する。 suppl-3421-25/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-2 The provisions of Article 72-45, paragraph (2) of the New Act apply to delinquency charge on corporate enterprise tax paid on or after the Effective Date. machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中個人の事業税に関する部分は、昭和四十二年度分の個人の事業税から適用し、昭和四十一年度分までの個人の事業税については、なお従前の例による。 suppl-3421-25/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-3 Except as otherwise provided, the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1967, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1966. machine translation, not official --- ## Cites - suppl-3421-25/art-7/par-1: この項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3421-25/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-1 - suppl-3421-25/art-7/par-2: 新法第七十二条の四十五第二項 → 地方税法 第七十二条の四十五第二項 (Article 72-45, paragraph (2)), art-72-45/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四条第一項（延滞金の算定に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4/par-1 - 地方税法 附則第七条第一項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-234, 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