# 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-4131-8/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-4131-8/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-4131-8/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-4131-8/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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。以下この項及び第四項から第六項までにおいて同じ。）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十三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十三年前の年分の個人の事業及び平成十三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-4131-8/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-1 Except as otherwise specially provided, the provisions of the New Act concerning business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraphs (4) through (6)) apply to business office tax on business to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 2001 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of a corporation for business years ending before the Effective Date, on the business of an individual for years before 2001, and on the business of an individual for 2001 that was discontinued before the Effective Date. machine translation, not official **第二項** 次項に定めるものを除き、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-4131-8/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-2 Except as provided for in the following paragraph, the provisions of the New Act concerning business office tax on new construction or expansion (meaning business office tax on new construction or expansion 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 expansion to be imposed on the new construction or extension of a business premises building (meaning a 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 the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date. machine translation, not official **第三項** 旧法附則第三十二条の四第十一項に規定する承認を受けた日から同日後五年を経過する日までの間に行われる同項に規定する高度化等施設に係る事業所用家屋の新築若しくは増築又は同項に規定する特定分野への進出が開始された日から同日後同項に規定する政令で定める期間を経過する日までの間に行われる同項に規定する進出施設に係る事業所用家屋の新築若しく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-4131-8/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-3 The provisions then in force continue to govern business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building relating to an advanced facility, etc. prescribed in Article 32-4, paragraph (11) of the Supplementary Provisions of the Former Act carried out during the period from the date of the approval prescribed in that paragraph until the day on which five years elapse from that date, or on the new construction or extension of a business premises building relating to an entry facility prescribed in that paragraph carried out during the period from the day on which entry into the specified field prescribed in that paragraph begins until the day on which the period specified by Cabinet Order prescribed in that paragraph elapses from that day. machine translation, not official **第四項** 旧法附則第三十二条の七第七項に規定する事業のうち、同項に規定する政令で定める期間を経過する日以後に最初に終了する事業年度分までの組合等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-4131-8/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-4 The provisions then in force continue to govern 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 business to be imposed on the business of a cooperative, etc. among the business prescribed in Article 32-7, paragraph (7) of the Supplementary Provisions of the Former Act, for business years up to the first business year to end on or after the day on which the period specified by Cabinet Order prescribed in that paragraph elapses. machine translation, not official **第五項** 旧法附則第三十二条の八第二項に規定する事業のうち、平成十三年分までの個人の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-4131-8/art-13/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-5 The provisions then in force continue to govern business office tax on business to be imposed on the business of an individual up to the year 2001, among the business prescribed in Article 32-8, paragraph (2) of the Supplementary Provisions of the Former Act. machine translation, not official **第六項** 旧法附則第三十二条の八第三項に規定する事業のうち、平成十三年四月一日以後に最初に終了する事業年度分までの法人の事業及び平成十三年分までの個人の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-4131-8/art-13/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-6 The provisions then in force continue to govern business office tax on business to be imposed on the business of a corporation for business years up to the first business year to end on or after April 1, 2001 and on the business of an individual up to the year 2001, among the business prescribed in Article 32-8, paragraph (3) of the Supplementary Provisions of the Former Act. machine translation, not official --- ## Cites - suppl-4131-8/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-4131-8/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-4131-8/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-1 - suppl-4131-8/art-13/par-1: 第四項から第六項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4131-8/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-4 - suppl-4131-8/art-13/par-1: 第四項から第六項まで → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4131-8/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-5 - suppl-4131-8/art-13/par-1: 第四項から第六項まで → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4131-8/art-13/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-6 - suppl-4131-8/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-4131-8/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-3 - suppl-4131-8/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-4131-8/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-4131-8/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-2 - suppl-4131-8/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 ## 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-4131-8/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-4131-8/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-13/par-2 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-17/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-20261027T214204-264, 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