# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（事業所税に関する経過措置） — address `suppl-4021-14/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-11 - 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. --- ### 第十一条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4021-14/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-11 **第一項** 平成元年四月一日以後に最初に終了する事業年度分までの旧法附則第三十二条の三の二第一項に規定する事業に対して課する事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。 suppl-4021-14/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-11/par-1 With respect to the calculation of the floor area of the place of business that is to be the tax base of the asset levy, among the business office tax on businesses imposed on the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, for business years up to the first business year ending on or after April 1, 1989, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4021-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-13/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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-252, 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