# 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-4141-17/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)（事業所税に関する経過措置） — address `suppl-4141-17/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-4141-17/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-17/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（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4141-17/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8 **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、第三項及び第四項並びに附則第十条第三項において同じ。）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十四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十四年前の年分の個人の事業及び平成十四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-4141-17/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-1 Except where otherwise specially provided, the portion of 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, paragraphs (3) and (4), and Article 10, paragraph (3) of the Supplementary Provisions) applies to business office tax on business to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 2002 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2002 and the business of individuals for 2002 that was discontinued before the Effective Date. 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-4141-17/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-2 The portion of 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) applies 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) 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三第一項に規定する事業のうち、平成十四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十四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-4141-17/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-3 With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business of corporations up to the first business year ending on or after April 1, 2002 and on the business of individuals up to 2002, among the business prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第三十二条の七第八項に規定する事業のうち、同項に規定する施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいう。以下この項において同じ。）が新設された日から五年を経過する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当該施設に係る事業所等が新設された日から五年を経過する日の属する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-4141-17/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-4 With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business of corporations up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the facilities prescribed in Article 32-7, paragraph (8) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act; the same applies hereinafter in this paragraph) was newly established, and on the business of individuals up to the year that includes the day on which five years have elapsed from the day on which the office or place of business relating to those facilities was newly established, among the business prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4141-17/art-8/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-4141-17/art-8/par-1: この項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4141-17/art-8/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-1 - suppl-4141-17/art-8/par-1: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4141-17/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-3 - suppl-4141-17/art-8/par-1: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4141-17/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-4 - suppl-4141-17/art-8/par-1: 附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4141-17/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-10/par-3 - suppl-4141-17/art-8/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-4141-17/art-8/par-2: この項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4141-17/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-2 - suppl-4141-17/art-8/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 - suppl-4141-17/art-8/par-4: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5 - suppl-4141-17/art-8/par-4: この項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4141-17/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第八条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-1 - 地方税法 附則第八条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-2 - 地方税法 附則第八条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-8/par-4 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/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-20261027T214204-265, 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