# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（事業税に関する経過措置） — address `suppl-4181-7/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7 - 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. --- ### 第七条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4181-7/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後に開始する計算期間に係る法人の事業税並びに施行日以後の解散（合併による解散を除く。以下この項及び第四項において同じ。）による清算所得に対する事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項及び第四項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前に開始した計算期間に係る法人の事業税並びに施行日前の解散による清算所得に対する事業税については、なお従前の例による。 suppl-4181-7/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act concerning corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph and paragraph (4)) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph and paragraph (4)), and, for corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 保険業法等の一部を改正する法律（平成十七年法律第三十八号）附則第二条に規定する特定保険業についての新法第七十二条の二第一項の規定の適用については、当分の間、当該特定保険業は、同項第三号の規定にかかわらず、同項第一号に掲げる事業とみなす。 suppl-4181-7/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-2 With respect to the application of the provisions of Article 72-2, paragraph (1) of the New Act to specified insurance business prescribed in Article 2 of the Supplementary Provisions of the Act Partially Amending the Insurance Business Act, etc. (Act No. 38 of 2005), for the time being, that specified insurance business is deemed to be a business listed in item (i) of that paragraph, notwithstanding the provisions of item (iii) of that paragraph. machine translation, not official **第三項** 新法第七十二条の二十三第一項及び第七十二条の四十九の八第一項の規定は、施行日以後に行われるこれらの規定に規定する社会保険診療について適用し、施行日前に行われた旧法第七十二条の二十三第一項又は第七十二条の四十九の八第一項に規定する給付又は医療、介護、助産若しくはサービスについては、なお従前の例による。 suppl-4181-7/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-3 The provisions of Article 72-23, paragraph (1) and Article 72-49-8, paragraph (1) of the New Act apply to the social insurance medical services prescribed in those provisions that are provided on or after the Effective Date, and, for the benefits or medical care, nursing care, midwifery or services prescribed in Article 72-23, paragraph (1) or Article 72-49-8, paragraph (1) of the Former Act that were provided before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十二条の二十四の七第一項第一号ハ、第二号及び第三号並びに第二項の規定、同条第三項の規定（税率に係る部分に限る。）並びに同条第四項第一号ハ及びニ、第二号並びに第三号の規定並びに新法附則第九条の二の規定は、平成十九年四月一日以後に開始する事業年度に係る法人の事業税及び同日以後に開始する計算期間に係る法人の事業税並びに同日以後の解散による清算所得に対する事業税について適用し、同日前に開始した事業年度に係る法人の事業税及び同日前に開始した計算期間に係る法人の事業税並びに同日前の解散による清算所得に対する事業税については、なお従前の例による。 suppl-4181-7/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-4 The provisions of Article 72-24-7, paragraph (1), item (i), (c) and items (ii) and (iii) and paragraph (2) of the New Act, the provisions of Article 72-24-7, paragraph (3) of the New Act (limited to the part relating to tax rates), the provisions of Article 72-24-7, paragraph (4), item (i), (c) and (d), item (ii) and item (iii) of the New Act, and the provisions of Article 9-2 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after April 1, 2007, corporate enterprise tax for calculation periods beginning on or after that date, and enterprise tax on liquidation income arising from dissolution on or after that date, and, for corporate enterprise tax for business years that began before that date, corporate enterprise tax for calculation periods that began before that date, and enterprise tax on liquidation income arising from dissolution before that date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第七十二条の四十三第四項の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。 suppl-4181-7/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-5 The provisions of Article 72-43, paragraph (4) of the New Act apply to acts or calculations carried out by a corporation on or after October 1, 2006, and, for acts or calculations carried out by a corporation before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-7/art-7/par-1: この項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4181-7/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-1 - suppl-4181-7/art-7/par-1: 第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4181-7/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-4 - suppl-4181-7/art-7/par-2: 新法第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1 - suppl-4181-7/art-7/par-2: 同項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-3 - suppl-4181-7/art-7/par-2: 同項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1 - suppl-4181-7/art-7/par-3: 新法第七十二条の二十三第一項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1 - suppl-4181-7/art-7/par-3: 第七十二条の四十九の八第一項 → 地方税法 第七十二条の四十九の八第一項 (Article 72-49-8, paragraph (1)), art-72-49-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-1 - suppl-4181-7/art-7/par-4: 新法第七十二条の二十四の七第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1 - suppl-4181-7/art-7/par-4: 第二号 → 地方税法 第七十二条の二十四の七第一項第二号 (Article 72-24-7, paragraph (1), item (ii)), art-72-24-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-2 - suppl-4181-7/art-7/par-4: 第三号 → 地方税法 第七十二条の二十四の七第一項第三号 (Article 72-24-7, paragraph (1), item (iii)), art-72-24-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-3 - suppl-4181-7/art-7/par-4: 第二項 → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-2 - suppl-4181-7/art-7/par-4: 同条第三項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-5 - suppl-4181-7/art-7/par-4: 新法附則第九条の二 → 地方税法 附則第九条の二 (Supplementary Provisions, Article 9-2), suppl-3251-226/art-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2 - suppl-4181-7/art-7/par-5: 新法第七十二条の四十三第四項 → 地方税法 第七十二条の四十三第四項 (Article 72-43, paragraph (4)), art-72-43/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4 ## 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三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-3 - 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-4181-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-5 - 地方税法 附則第七条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-273, 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