# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（事業所税に関する経過措置） — address `suppl-3611-14/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13 - 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. --- ### 第十三条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3611-14/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13 **第一項** 別段の定めがあるものを除き、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、第三項及び第四項において同じ。）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及び昭和六十一年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）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並びに同年前の年分の個人の事業及び昭和六十一年分の個人の事業で施行日前に廃止されたもの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-3611-14/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-1 Except as otherwise specially provided, the provisions of the New Act concerning business office tax on businesses (meaning the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (4)) 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 on the businesses of individuals for the year 1986 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1986 that were abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 別段の定めがあるものを除き、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。以下この項及び次項において同じ。）に関する部分は、施行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。以下この項及び次項において同じ。）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-3611-14/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-2 Except as otherwise specially provided, the provisions of the New Act concerning business office tax on new construction or extension (meaning the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) apply to business office tax on new construction or extension to be imposed on new construction or extension of a business premises building (meaning the business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) carried out on or after the Effective Date, and for business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法第七百一条の三十四第三項第二十三号の二の規定は、施行日前に同号に規定する承認を受けた振興計画に従つて実施する振興事業の用に供する施設に係る事務所又は事業所において行う事業のうち産地中小企業対策臨時措置法が効力を失う日（以下この項において「効力を失う日」という。）の前日までに終了した事業年度分の法人の事業並びに効力を失う日の属する年前の年分の個人の事業及び効力を失う日の前日までに廃止された個人の事業に対して課する事業に係る事業所税並びに効力を失う日の前日までに行われた当該施設に係る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、なおその効力を有する。 suppl-3611-14/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3 The provisions of Article 701-34, paragraph (3), item (xxiii)-2 of the Former Act remain in force with respect to business office tax on businesses imposed on, among the businesses carried on at offices or places of business relating to facilities used for promotion projects carried out in accordance with a promotion plan that received the approval prescribed in that item before the Effective Date, the businesses of corporations for business years that ended by the day before the date on which the Act on Temporary Measures for Small and Medium Enterprises in Production Areas ceases to be effective (hereinafter in this paragraph referred to as the "date of expiry"), the businesses of individuals for years before the year including the date of expiry, and the businesses of individuals abolished by the day before the date of expiry, and with respect to business office tax on new construction or extension imposed on new construction or extension of a business premises building relating to those facilities carried out by the day before the date of expiry. machine translation, not official **第四項** 新法附則第三十二条の三第一項及び第八項（同条第一項に係る部分に限る。）の規定は、同条第一項に規定する施設に係る事務所又は事業所において行う事業のうち施行日以後に最初に終了する事業年度後の事業年度分の法人の事業（施行日以後に事業を開始する法人の施行日以後に最初に終了する事業年度分の事業を含む。）及び昭和六十二年以後の年分の個人の事業に対して課すべき新法第七百一条の三十一第一項第二号に規定する資産割について適用し、旧法附則第三十二条の三第一項に規定する施設に係る事務所又は事業所において行う事業のうち施行日以後に最初に終了する事業年度分までの法人の事業（施行日以後に事業を開始する法人の事業を除く。）及び昭和六十一年以前の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、なお従前の例による。 suppl-3611-14/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-4 The provisions of Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act and paragraph (8) of that Article (limited to the portion relating to paragraph (1) of that Article) apply to the asset levy prescribed in Article 701-31, paragraph (1), item (ii) of the New Act to be imposed on, among the businesses carried on at offices or places of business relating to facilities prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act, the businesses of corporations for business years after the first business year ending on or after the Effective Date (including the business of a corporation that commences business on or after the Effective Date for its first business year ending on or after the Effective Date) and the businesses of individuals for the year 1987 and subsequent years, and for business office tax on businesses imposed on, among the businesses carried on at offices or places of business relating to facilities prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the Former Act, the businesses of corporations up to and including the first business year ending on or after the Effective Date (excluding businesses of corporations that commence business on or after the Effective Date) and the businesses of individuals for 1986 and earlier years, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3611-14/art-13/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-3611-14/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3611-14/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-1 - suppl-3611-14/art-13/par-1: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3611-14/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3 - suppl-3611-14/art-13/par-1: 第四項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-3611-14/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-4 - suppl-3611-14/art-13/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-3611-14/art-13/par-2: この項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3611-14/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-2 - suppl-3611-14/art-13/par-2: 次項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3611-14/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3 - suppl-3611-14/art-13/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-3611-14/art-13/par-3: この項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3611-14/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3 - suppl-3611-14/art-13/par-4: 新法附則第三十二条の三第一項 → 地方税法 附則第三十二条の三第一項 (Supplementary Provisions, Article 32-3, paragraph (1)), suppl-3251-226/art-32-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3/par-1 - suppl-3611-14/art-13/par-4: 新法第七百一条の三十一第一項第二号 → 地方税法 第七百一条の三十一第一項第二号 (Article 701-31, paragraph (1), item (ii)), art-701-31/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-1 - 地方税法 附則第十三条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-2 - 地方税法 附則第十三条第三項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-246, 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