# 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-4241-69/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)（第二条の規定による地方税法の一部改正に伴う経過措置） — address `suppl-4241-69/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-4241-69/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/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（第二条の規定による地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Local Tax Act by the Provisions of Article 2 caption: machine translation, not official suppl-4241-69/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-8 **第一項** 別段の定めがあるものを除き、第二条の規定による改正後の地方税法（以下「元年新地方税法」という。）の規定中地方消費税に関する部分は、附則第一条第三号に定める日（以下「一部施行日」という。）以後に事業者が行う課税資産の譲渡等及び特定課税仕入れ並びに一部施行日以後に保税地域から引き取られる課税貨物に係る地方消費税について適用し、施行日から一部施行日の前日までの間に事業者が行った課税資産の譲渡等及び特定課税仕入れ並びに施行日から一部施行日の前日までの間に保税地域から引き取った課税貨物に係る地方消費税については、なお従前の例による。 suppl-4241-69/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-8/par-1 Except as otherwise provided, the provisions of the Local Tax Act after amendment by the provisions of Article 2 (hereinafter referred to as the "2019 New Local Tax Act") relating to local consumption tax apply to local consumption tax on taxable transfers, etc. of assets and specified taxable purchases made by a business operator on or after the date specified in Article 1, item (iii) of the Supplementary Provisions (hereinafter referred to as the "Partial Effective Date") and taxable goods taken from a bonded area on or after the Partial Effective Date, and with regard to local consumption tax on taxable transfers, etc. of assets and specified taxable purchases made by a business operator during the period from the Effective Date to the day before the Partial Effective Date and taxable goods taken from a bonded area during the period from the Effective Date to the day before the Partial Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4241-69/art-8/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4241-69/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-3 ## Cited by 2 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-4241-69/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-3 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/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-20261027T214204-285, 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