# 地方税法 / Local Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（事業所税に関する経過措置） — address `suppl-4161-17/art-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18 - 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-4161-17/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18 **第一項** 別段の定めがあるものを除き、新法の規定中事業所税に関する部分は、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十六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十六年前の年分の個人の事業及び平成十六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所税については、なお従前の例による。 suppl-4161-17/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-1 Except as otherwise provided, the portion of the provisions of the New Act concerning business office tax applies to business office tax 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 2004 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2004 and the business of individuals for 2004 that was discontinued before the Effective Date. machine translation, not official **第二項** 旧法第七百一条の三十四第三項第二十号に規定する資金の貸付けを受けて設置された施設に係る事業に対して課する事業所税については、なお従前の例による。 suppl-4161-17/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-2 The provisions then in force continue to govern business office tax imposed on business relating to facilities installed with a loan of funds prescribed in Article 701-34, paragraph (3), item (xx) of the Former Act. machine translation, not official **第三項** 旧法第七百一条の三十四第三項第二十号に規定する譲渡しを受けた施設に係る事業のうち、平成十六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十六年分までの個人の事業に対して課すべき事業所税については、なお従前の例による。 suppl-4161-17/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-3 With regard to business office tax to be imposed on the business of corporations up to the first business year ending on or after April 1, 2004 and on the business of individuals up to 2004, among the business relating to facilities that were transferred as prescribed in Article 701-34, paragraph (3), item (xx) 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十項の規定は、平成十六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十六年分までの個人の事業に対して課すべき事業所税については、なおその効力を有する。この場合において、同項中「環境事業団から」とあるのは「独立行政法人環境再生保全機構法（平成十五年法律第四十三号）附則第四条第一項の規定による解散前の環境事業団から」と、「環境事業団法」とあるのは「同法附則第二十条の規定による廃止前の環境事業団法（昭和四十年法律第九十五号）」とする。 suppl-4161-17/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-4 The provisions of Article 32-7, paragraph (10) of the Supplementary Provisions of the Former Act remain in force with regard to business office tax to be imposed on the business of corporations up to the first business year ending on or after April 1, 2004 and on the business of individuals up to 2004. In this case, in that paragraph, the phrase "from the Environment Corporation" is deemed to be replaced with "from the Environment Corporation prior to its dissolution under the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Act on the Environmental Restoration and Conservation Agency, Independent Administrative Agency (Act No. 43 of 2003)", and the phrase "Environment Corporation Act" is deemed to be replaced with "Environment Corporation Act (Act No. 95 of 1965) before its abolition under the provisions of Article 20 of the Supplementary Provisions of that Act". machine translation, not official **第五項** 旧法附則第三十二条の七第十一項に規定する事業のうち、同項に規定する特定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い、平成十四年四月一日から平成十六年三月三十一日までの間に新設されたものに限る。）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当該特定施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第六条に規定する認定事業者が行う事業に対して課すべき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-4161-17/art-18/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-5 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 to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Development of Specified Facilities through the Utilization of the Abilities of Private Business Operators (Act No. 77 of 1986) in connection with a specified facility, 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 specified facility prescribed in Article 32-7, paragraph (11) 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 and limited to one newly established during the period from April 1, 2002 to March 31, 2004) was newly established, among the business prescribed in that paragraph, 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八第二項に規定する事業のうち、施行日から特定農産加工業経営改善臨時措置法の一部を改正する法律（平成十六年法律第九十三号）の施行の日の前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所税に係る同項の規定の適用については、同項中「平成十六年三月三十一日」とあるのは「平成十六年六月三十日」と、「二分の一」とあるのは「三分の一」とする。 suppl-4161-17/art-18/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-18/par-6 With regard to the application of the provisions of Article 32-8, paragraph (2) of the Supplementary Provisions of the Former Act to business office tax to be imposed on the business of corporations for business years ending during the period from the Effective Date to the day preceding the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Industries (Act No. 93 of 2004), among the business prescribed in that paragraph, in that paragraph, the phrase "March 31, 2004" is deemed to be replaced with "June 30, 2004", and the phrase "one-half" is deemed to be replaced with "one-third". machine translation, not official --- ## Cites - suppl-4161-17/art-18/par-5: 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-5 --- ## 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-20261027T214204-270, 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