# 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-4061-111/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) — address `suppl-4061-111/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-4061-111/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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 suppl-4061-111/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-8 **第一項** 新法第二章第三節第三款及び附則第九条の四から第九条の十六までの規定により国が地方消費税の貨物割及び譲渡割の賦課徴収等を消費税の賦課徴収等と併せて行うことに伴い、平成八年度において必要となる電子計算機による情報処理システムの整備その他の準備に要する経費で政令で定めるものについては、政令で定めるところにより、道府県が負担する。 suppl-4061-111/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-8/par-1 Expenses specified by Cabinet Order that are required in fiscal year 1996 for the development of computer-based information processing systems and other preparations accompanying the State's carrying out of the assessment and collection, etc. of the cargo levy and transfer levy of local consumption tax together with the assessment and collection, etc. of consumption tax pursuant to the provisions of Chapter II, Section 3, Subsection 3 of the New Act and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act are to be borne by the prefectures as provided by Cabinet Order. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-2 - 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9/par-1 - 地方税法 附則第十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-11/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-20261027T214204-256, 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