# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3591-88/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)（事業所税に関する経過措置） — address `suppl-3591-88/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-88/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（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3591-88/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8 **第一項** 新法第七百一条の三十四第三項（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（以下この項において「事業に係る事業所税」という。）に関する部分に限る。）及び新法附則第三十二条の三の二第一項の規定は、施行日以後に終了する事業年度分の法人の事業に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法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、なお従前の例による。 suppl-3591-88/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8/par-1 The provisions of Article 701-34, paragraph (3) of the New Act (limited to the portion relating to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph referred to as "business office tax on businesses")) and Article 32-3-2, paragraph (1) of the Supplementary Provisions of the New Act apply to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date, and for business office tax on businesses imposed on the businesses of corporations for business years ending before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七百一条の三十四第三項（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（以下この項において「新増設に係る事業所税」という。）に関する部分に限る。）の規定は、施行日以後に行われる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（以下この項において「事業所用家屋」という。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-3591-88/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8/par-2 The provisions of Article 701-34, paragraph (3) of the New Act (limited to the portion relating to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this paragraph referred to as "business office tax on new construction or extension")) apply to business office tax on new construction or extension to be imposed on the new construction or extension, taking place on or after the Effective Date, of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as a "business premises building"), and for business office tax on new construction or extension imposed on the new construction or extension of a business premises building that took place before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3591-88/art-8/par-1: 新法第七百一条の三十四第三項 → 地方税法 第七百一条の三十四第三項 (Article 701-34, paragraph (3)), art-701-34/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3 - suppl-3591-88/art-8/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-3591-88/art-8/par-1: この項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3591-88/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8/par-1 - suppl-3591-88/art-8/par-2: 新法第七百一条の三十四第三項 → 地方税法 第七百一条の三十四第三項 (Article 701-34, paragraph (3)), art-701-34/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3 - suppl-3591-88/art-8/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-3591-88/art-8/par-2: この項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3591-88/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8/par-2 - suppl-3591-88/art-8/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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第八条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8/par-1 - 地方税法 附則第八条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-8/par-2 - 地方税法 附則第十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-10/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-20261027T202151-291, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27