# 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-4051-4/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)（事業所税に関する経過措置） — address `suppl-4051-4/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-4051-4/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4051-4/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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、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五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五年前の年分の個人の事業及び平成五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-4051-4/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-1 The provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1993 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1993, and the business of individuals for 1993 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 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-4051-4/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-2 The provisions of the New Act relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph) carried out on or after the Effective Date, and with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4051-4/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-4051-4/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-4051-4/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-1 - suppl-4051-4/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-4051-4/art-15/par-2: この項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4051-4/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-2 - suppl-4051-4/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 ## 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（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-15/par-1 - 地方税法 附則第十五条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-254, 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