# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（事業所税に関する規定の適用） — address `suppl-3501-18/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15 - 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. --- ### 第十五条（事業所税に関する規定の適用） — Application of Provisions on Business Office Tax caption: machine translation, not official suppl-3501-18/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15 **第一項** 新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項において同じ。）に関する部分は、昭和五十年十月一日以後に終了する事業年度分の法人の事業及び同年以後の年分の個人の事業について適用する。この場合において、同日以後に最初に終了する事業年度分の法人の事業又は同年分の個人の事業に対して課する事業に係る事業所税については、新法第七百一条の四十第二項中「次の各号に掲げる事業所等」とあるのは「次の各号に掲げる事業所等（昭和五十年十月一日前に廃止された事業所等を除く。）」と、新法第七百一条の四十六第二項及び第七百一条の四十七第二項中「各事業所等」とあるのは「各事業所等（昭和五十年十月一日前に廃止された事業所等を除く。）」とする。 suppl-3501-18/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-1 The provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to the business of corporations for business years ending on or after October 1, 1975 and to the business of individuals for the year 1975 and thereafter. In this case, with regard to business office tax relating to business imposed on the business of a corporation for the business year first ending on or after that date or on the business of an individual for that year, the phrase "an office or place of business listed in the following items" in Article 701-40, paragraph (2) of the New Act is deemed to be replaced with "an office or place of business listed in the following items (excluding offices or places of business abolished before October 1, 1975)", and the phrase "each office or place of business" in Article 701-46, paragraph (2) and Article 701-47, paragraph (2) of the New Act with "each office or place of business (excluding offices or places of business abolished before October 1, 1975)". machine translation, not official **第二項** 次項及び第四項に規定するものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。）に関する部分は、昭和五十年十月一日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。次項において同じ。）の新築又は増築について適用する。 suppl-3501-18/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-2 Except as provided in the following paragraph and paragraph (4), the provisions of the New Act relating to business office tax on new construction and extension (meaning business office tax on new construction and extension prescribed in Article 701-32, paragraph (2) of the New Act) apply to new construction or extension of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies in the following paragraph) carried out on or after October 1, 1975. machine translation, not official **第三項** 新法第七百一条の三十二第二項及び第七百一条の四十三第三項後段の規定は、事業所用家屋につき増築があつた場合において、当該増築に係るこれらの規定に規定する前の新増築が昭和五十年十月一日以後に行われたものであるときについて適用する。 suppl-3501-18/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-3 The provisions of Article 701-32, paragraph (2) and the latter part of Article 701-43, paragraph (3) of the New Act apply where a business premises building has been extended and the prior new construction or extension prescribed in those provisions relating to that extension was carried out on or after October 1, 1975. machine translation, not official **第四項** 新法第七百一条の三十二第三項の規定は、昭和五十年十月一日以後に新築又は増築をされた家屋の全部又は一部につき同項に規定する譲渡又は用途の変更があつた場合について適用する。 suppl-3501-18/art-15/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-4 The provisions of Article 701-32, paragraph (3) of the New Act apply where a transfer or change of use prescribed in that paragraph occurs with respect to all or part of a house newly constructed or extended on or after October 1, 1975. machine translation, not official --- ## Cites - suppl-3501-18/art-15/par-1: 新法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-3501-18/art-15/par-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3501-18/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-1 - suppl-3501-18/art-15/par-1: 新法第七百一条の四十第二項 → 地方税法 第七百一条の四十第二項 (Article 701-40, paragraph (2)), art-701-40/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-40/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2 - suppl-3501-18/art-15/par-1: 新法第七百一条の四十六第二項 → 地方税法 第七百一条の四十六第二項 (Article 701-46, paragraph (2)), art-701-46/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-2 - suppl-3501-18/art-15/par-1: 第七百一条の四十七第二項 → 地方税法 第七百一条の四十七第二項 (Article 701-47, paragraph (2)), art-701-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-47/par-2 - suppl-3501-18/art-15/par-2: 次項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-3501-18/art-15/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-3 - suppl-3501-18/art-15/par-2: 第四項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3501-18/art-15/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-4 - suppl-3501-18/art-15/par-2: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-3501-18/art-15/par-2: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7 - suppl-3501-18/art-15/par-3: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-3501-18/art-15/par-3: 第七百一条の四十三第三項 → 地方税法 第七百一条の四十三第三項 (Article 701-43, paragraph (3)), art-701-43/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-43/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-3 - suppl-3501-18/art-15/par-4: 新法第七百一条の三十二第三項 → 地方税法 第七百一条の三十二第三項 (Article 701-32, paragraph (3)), art-701-32/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-32/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（事業所税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-1 - 地方税法 附則第十五条第二項（事業所税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/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-20261027T214204-238, 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