# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（事業所税に関する経過措置） — address `suppl-4261-4/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16 - 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. --- ### 第十六条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4261-4/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16 **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二十六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二十六年前の年分の個人の事業及び平成二十六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-4261-4/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-1 Except as otherwise provided, the provisions of the New Act relating to 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 the business of an individual for the year 2014 and subsequent years (excluding the business of an individual abolished before the Effective Date), and with regard to 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 2014, and the business of an individual for the year 2014 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七百一条の三十四第二項の規定は、附則第一条第十六号に掲げる規定の施行の日以後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ついて適用する。 suppl-4261-4/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-2 The provisions of Article 701-34, paragraph (2) of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (xvi) of the Supplementary Provisions. machine translation, not official **第三項** 新法第七百一条の三十四第三項第十号の二及び第十号の四の規定は、附則第一条第十八号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業及び同日の属する年以後の年分の個人の事業（同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する。 suppl-4261-4/art-16/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-3 The provisions of Article 701-34, paragraph (3), items (x)-2 and (x)-4 of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (xviii) of the Supplementary Provisions and the business of an individual for the year that includes that date and subsequent years (excluding the business of an individual abolished before that date). machine translation, not official **第四項** 施行日の前日において沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法（平成十四年法律第十四号。次項において「旧沖縄振興特別措置法」という。）第二十八条第一項の規定により指定されている情報通信産業振興地域は、施行日から施行日以後六月を経過する日（その日までに、沖縄振興特別措置法の一部を改正する法律による改正後の沖縄振興特別措置法（次項において「新沖縄振興特別措置法」という。）第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第二項に規定する情報通信産業振興地域とみなして、同項の規定を適用する。 suppl-4261-4/art-16/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-4 The information and communications industry promotion zone designated, as of the day before the Effective Date, pursuant to the provisions of Article 28, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002; hereinafter in the following paragraph referred to as the "Former Act on Special Measures for the Promotion and Development of Okinawa") prior to amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014) is deemed, from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if the information and communications industry promotion plan prescribed in Article 28, paragraph (1) of that Act is submitted by that day pursuant to Article 28, paragraph (5) of the Act on Special Measures for the Promotion and Development of Okinawa after amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter in the following paragraph referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa"), until the day before the day of that submission), to be the information and communications industry promotion zone prescribed in Article 33, paragraph (2) of the Supplementary Provisions of the New Act, and the provisions of that paragraph apply. machine translation, not official **第五項** 施行日の前日において旧沖縄振興特別措置法第四十二条第一項の規定により指定されている国際物流拠点産業集積地域は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第四項に規定する国際物流拠点産業集積地域とみなして、同項の規定を適用する。 suppl-4261-4/art-16/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-5 The international logistics hub industrial agglomeration zone designated, as of the day before the Effective Date, pursuant to the provisions of Article 42, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa is deemed, from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if the international logistics hub industrial agglomeration plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa is submitted by that day pursuant to Article 41, paragraph (5) of that Act, until the day before the day of that submission), to be the international logistics hub industrial agglomeration zone prescribed in Article 33, paragraph (4) of the Supplementary Provisions of the New Act, and the provisions of that paragraph apply. machine translation, not official **第六項** 旧法附則第四十一条第八項に規定する外国公益法人等の平成二十五年十一月三十日までに開始する事業年度分の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-4261-4/art-16/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-6 With regard to the business office tax imposed on the business for business years that begin by November 30, 2013 of the foreign public interest corporations, etc. prescribed in Article 41, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4261-4/art-16/par-2: 新法第七百一条の三十四第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2 - suppl-4261-4/art-16/par-2: 附則第一条第十六号 → 地方税法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4261-4/art-1/par-1/item-16 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16 - suppl-4261-4/art-16/par-3: 新法第七百一条の三十四第三項第十号の二 → 地方税法 第七百一条の三十四第三項第十号の二 (Article 701-34, paragraph (3), item (x-2)), art-701-34/par-3/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-2 - suppl-4261-4/art-16/par-3: 第十号の四 → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-4 - suppl-4261-4/art-16/par-3: 附則第一条第十八号 → 地方税法 附則第一条第一項第十八号 (Supplementary Provisions, Article 1, paragraph (1), item (xviii)), suppl-4261-4/art-1/par-1/item-18 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18 - suppl-4261-4/art-16/par-4: 次項 → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4261-4/art-16/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-5 - suppl-4261-4/art-16/par-4: 新法附則第三十三条第二項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-3251-226/art-33/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2 - suppl-4261-4/art-16/par-5: 新法附則第三十三条第四項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-3251-226/art-33/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16 - 地方税法 附則第一条第一項第十八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18 - 地方税法 附則第十六条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-4 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-21/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-20261027T214204-287, 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