# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（事業所税に関する経過措置） — address `suppl-4171-5/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9 - 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. --- ### 第九条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4171-5/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9 **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十七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十七年前の年分の個人の事業及び平成十七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-4171-5/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act concerning business office tax apply to business office tax 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 years 2005 and thereafter (excluding the business of an individual abolished before the Effective Date), and, for business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2005, and the business of an individual for 2005 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七百一条の三十一第一項第五号及び第二項の規定は、平成十八年四月一日以後に開始する事業年度分の法人の事業及び平成十八年以後の年分の個人の事業で同日以後に開始するものに対して課すべき事業所税について適用し、同日前に開始した事業年度分の法人の事業及び平成十八年分の個人の事業で同日前に開始したもの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-4171-5/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2 The provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act apply to business office tax to be imposed on the business of a corporation for business years beginning on or after April 1, 2006 and on the business of an individual for the years 2006 and thereafter that begins on or after that date, and, for business office tax to be imposed on the business of a corporation for business years that began before that date and on the business of an individual for 2006 that began before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、平成十八年四月一日から平成十九年三月三十一日までの間に開始する事業年度分の法人の事業並びに平成十八年分の個人の事業で平成十八年四月一日以後に開始するもの及び平成十九年分の個人の事業で平成十九年三月三十一日以前に開始するものに係る新法第七百一条の三十一第一項第五号及び第二項の規定の適用については、「六十五歳」とあるのは、「六十二歳」とする。 suppl-4171-5/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-3 Notwithstanding the preceding paragraph, in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2006 to March 31, 2007, the business of an individual for 2006 that begins on or after April 1, 2006, and the business of an individual for 2007 that begins on or before March 31, 2007, the phrase "65 years of age" is deemed to be replaced with "62 years of age". machine translation, not official **第四項** 第二項の規定にかかわらず、平成十九年四月一日から平成二十二年三月三十一日までの間に開始する事業年度分の法人の事業並びに平成十九年分の個人の事業で平成十九年四月一日以後に開始するもの、平成二十年分の個人の事業、平成二十一年分の個人の事業及び平成二十二年分の個人の事業で平成二十二年三月三十一日以前に開始するものに係る新法第七百一条の三十一第一項第五号及び第二項の規定の適用については、「六十五歳」とあるのは、「六十三歳」とする。 suppl-4171-5/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-4 Notwithstanding paragraph (2), in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2007 to March 31, 2010, the business of an individual for 2007 that begins on or after April 1, 2007, the business of an individual for 2008, the business of an individual for 2009, and the business of an individual for 2010 that begins on or before March 31, 2010, the phrase "65 years of age" is deemed to be replaced with "63 years of age". machine translation, not official **第五項** 第二項の規定にかかわらず、平成二十二年四月一日から平成二十五年三月三十一日までの間に開始する事業年度分の法人の事業並びに平成二十二年分の個人の事業で平成二十二年四月一日以後に開始するもの、平成二十三年分の個人の事業、平成二十四年分の個人の事業及び平成二十五年分の個人の事業で平成二十五年三月三十一日以前に開始するものに係る新法第七百一条の三十一第一項第五号及び第二項の規定の適用については、「六十五歳」とあるのは、「六十四歳」とする。 suppl-4171-5/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-5 Notwithstanding paragraph (2), in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2010 to March 31, 2013, the business of an individual for 2010 that begins on or after April 1, 2010, the business of an individual for 2011, the business of an individual for 2012, and the business of an individual for 2013 that begins on or before March 31, 2013, the phrase "65 years of age" is deemed to be replaced with "64 years of age". machine translation, not official **第六項** 旧法第七百一条の三十四第三項第一号に掲げ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。次項において同じ。）において行う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-4171-5/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-6 For business office tax imposed on business conducted at an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act; the same applies in the following paragraph) relating to the facilities listed in Article 701-34, paragraph (3), item (i) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第七項** 旧法附則第三十二条の七第二項に規定する事業のうち、同項に規定する中核的民間施設に係る事業所等（平成十一年四月三日から平成十七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中核的民間施設に係る同項に規定する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-4171-5/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-7 Among the businesses prescribed in Article 32-7, paragraph (2) of the Supplementary Provisions of the Former Act, for the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax to be imposed on the business conducted by a person prescribed in that paragraph in relation to a core private facility prescribed in that paragraph, for the business years up to the first business year to end on or after the day on which five years elapse from the day on which the office or place of business relating to that core private facility (limited to one newly established during the period from April 3, 1999 to March 31, 2005) was newly established, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-5/art-9/par-2: 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-4171-5/art-9/par-2: 第二項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-2 - suppl-4171-5/art-9/par-3: 前項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4171-5/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2 - suppl-4171-5/art-9/par-3: 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-4171-5/art-9/par-3: 第二項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-2 - suppl-4171-5/art-9/par-4: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4171-5/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2 - suppl-4171-5/art-9/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-4171-5/art-9/par-4: 第二項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-2 - suppl-4171-5/art-9/par-5: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4171-5/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2 - suppl-4171-5/art-9/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 - suppl-4171-5/art-9/par-5: 第二項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-2 - suppl-4171-5/art-9/par-6: 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-4171-5/art-9/par-6: 次項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4171-5/art-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-7 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-1 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-3 - 地方税法 附則第九条第三項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-3 - 地方税法 附則第九条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-4 - 地方税法 附則第九条第五項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-5 - 地方税法 附則第九条第六項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-6 --- ## 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-20261027T214204-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-272, 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