# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（事業所税に関する経過措置） — address `suppl-4031-7/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14 - 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. --- ### 第十四条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4031-7/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14 **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、第三項及び第六項において同じ。）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平成三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平成三年前の年分の個人の事業及び平成三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-4031-7/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-1 Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to business (meaning the business office tax pertaining to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraphs (3) and (6)) apply to business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or after the Effective Date and the business of an individual for calendar year 1991 and thereafter (excluding the business of an individual abolished before the Effective Date), and for business office tax pertaining to business imposed on the business of a corporation for business years that ended before the Effective Date, and on the business of an individual for calendar years before 1991 and the business of an individual for calendar year 1991 that was 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、第四項及び第五項において同じ。）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、第四項及び第五項において同じ。）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-4031-7/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-2 Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to new construction or expansion (meaning the business office tax pertaining to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) apply to business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings (meaning the business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) carried out on or after the Effective Date, and for business office tax pertaining to new construction or expansion imposed on new construction or extension of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 平成三年十二月四日までに終了する事業年度分までの旧法附則第三十二条の三第二項に規定する事業に対して課すべき事業に係る事業所税については、なお従前の例による。 suppl-4031-7/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-3 For business office tax pertaining to business to be imposed on the business prescribed in Article 32-3, paragraph (2) of the Supplementary Provisions of the Former Act for business years ending on or before December 4, 1991, the provisions then in force continue to govern. machine translation, not official **第四項** 平成三年十一月十二日までに行われる旧法附則第三十二条の三第四項に規定する施設に係る事業所用家屋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は、なお従前の例による。 suppl-4031-7/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-4 For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (4) of the Supplementary Provisions of the Former Act that is carried out on or before November 12, 1991, the provisions then in force continue to govern. machine translation, not official **第五項** 平成三年十二月四日までに行われる旧法附則第三十二条の三第八項に規定する施設に係る事業所用家屋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は、なお従前の例による。 suppl-4031-7/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-5 For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (8) of the Supplementary Provisions of the Former Act that is carried out on or before December 4, 1991, the provisions then in force continue to govern. machine translation, not official **第六項** 旧法附則第三十二条の三の二第三項に規定する事業のうち平成三年十二月四日まで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-4031-7/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-6 For the calculation of the floor area of places of business that is to be the tax base of the asset levy, within the business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or before December 4, 1991, among the business prescribed in Article 32-3-2, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4031-7/art-14/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-4031-7/art-14/par-1: この項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4031-7/art-14/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-1 - suppl-4031-7/art-14/par-1: 第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4031-7/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-3 - suppl-4031-7/art-14/par-1: 第六項 → 地方税法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4031-7/art-14/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-6 - suppl-4031-7/art-14/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-4031-7/art-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4031-7/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-2 - suppl-4031-7/art-14/par-2: 第四項 → 地方税法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4031-7/art-14/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-4 - suppl-4031-7/art-14/par-2: 第五項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4031-7/art-14/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-5 - suppl-4031-7/art-14/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 附則第十四条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-1 - 地方税法 附則第十四条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-2 - 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/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-20261027T202151-301, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-301, 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 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27