# 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-4271-2/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)（事業税に関する経過措置） — address `suppl-4271-2/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-4271-2/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-2/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8</sup>

**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については、なお従前の例による。
<sup>suppl-4271-2/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第七十二条の二第一項第一号イに掲げる法人（三以上の道府県において事務所又は事業所を設けて事業を行う法人を除く。次項において同じ。）で、施行日から平成二十八年三月三十一日までの間に開始する事業年度の新法第七十二条の十二第一号イに規定する付加価値額（当該事業年度が一年に満たない場合にあっては、当該事業年度の付加価値額に十二を乗じて得た額を当該事業年度の月数（当該月数は、暦に従い計算し、一月に満たない端数を生じたときは、これを一月とする。以下この条において同じ。）で除して計算した金額。以下この条において「調整後付加価値額」という。）が三十億円以下であるものについては、第六条の規定による改正後の地方法人特別税等に関する暫定措置法（第四項及び附則第二十五条において「新暫定措置法」という。）第二条の規定により読み替えられた新法第七十二条の二十四の七第一項第一号に規定する合計額（次項において「基準法人事業税額」という。）が次の各号に掲げる金額の合計額を超える場合には、当該超える額の二分の一に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る付加価値額、資本金等の額又は所得について新法第七十二条の二十五の規定によって納付すべき事業税額、新法第七十二条の二十八の規定によって納付すべき事業税額又は新法第七十二条の二十九の規定によって納付すべき事業税額（以下この条において「事業税額」という。）から控除するものとする。
<sup>suppl-4271-2/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2</sup>
With regard to a corporation set forth in Article 72-2, paragraph (1), item (i), (a) of the New Act (excluding a corporation that conducts business by establishing offices or places of business in three or more prefectures; the same applies in the following paragraph) for which the value added prescribed in Article 72-12, item (i), (a) of the New Act of a business year beginning during the period from the Effective Date to March 31, 2016 (where that business year is less than one year, the amount calculated by multiplying the value added of that business year by 12 and dividing the result by the number of months in that business year (the number of months is calculated according to the calendar, and where a fraction of less than one month arises, it is counted as one month; the same applies hereinafter in this Article); hereinafter in this Article referred to as the "adjusted value added") is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (1), item (i) of the New Act as replaced pursuant to Article 2 of the Act on Temporary Measures concerning Special Local Corporation Tax after amendment by the provisions of Article 6 (referred to as the "New Act on Temporary Measures concerning Special Local Corporation Tax" in paragraph (4) and Article 25 of the Supplementary Provisions) (referred to as the "standard corporate enterprise tax amount" in the following paragraph) exceeds the total of the amounts set forth in the following items, an amount equivalent to one-half of the excess (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or whole amount) is to be deducted from the enterprise tax amount to be paid pursuant to Article 72-25 of the New Act, the enterprise tax amount to be paid pursuant to Article 72-28 of the New Act, or the enterprise tax amount to be paid pursuant to Article 72-29 of the New Act on the value added, the amount of stated capital, etc., or the income of that business year (hereinafter in this Article referred to as the "enterprise tax amount").
<sup>machine translation, not official</sup>

  **一**  当該事業年度の新法第七十二条の十二第一号イに規定する付加価値額（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により関係道府県に分割された後の付加価値額とし、当該付加価値額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額とする。第四項において「課税標準付加価値額」という。）に、平成二十七年三月三十一日現在における旧法第七十二条の二十四の七第一項第一号イに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
  <sup>suppl-4271-2/art-8/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-1</sup>
  the amount obtained by multiplying the value added of that business year prescribed in Article 72-12, item (i), (a) of the New Act (for a corporation that conducts business by establishing offices or places of business in two or more prefectures, the value added after division among the relevant prefectures pursuant to Article 72-48 of the New Act, and where that amount has a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by discarding that fractional amount or whole amount; referred to as the "taxable value added" in paragraph (4)) by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (1), item (i), (a) of the Former Act as of March 31, 2015 (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by discarding that fractional amount or whole amount);
  <sup>machine translation, not official</sup>

  **二**  当該事業年度の新法第七十二条の十二第一号ロに規定する資本金等の額（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により関係道府県に分割された後の資本金等の額とし、当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた額とする。第四項において「課税標準資本金等の額」という。）に、平成二十七年三月三十一日現在における旧法第七十二条の二十四の七第一項第一号ロに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
  <sup>suppl-4271-2/art-8/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-2</sup>
  the amount obtained by multiplying the amount of stated capital, etc. of that business year prescribed in Article 72-12, item (i), (b) of the New Act (for a corporation that conducts business by establishing offices or places of business in two or more prefectures, the amount of stated capital, etc. after division among the relevant prefectures pursuant to Article 72-48 of the New Act, and where that amount has a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by discarding that fractional amount or whole amount; referred to as the "capital, etc. tax base" in paragraph (4)) by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (1), item (i), (b) of the Former Act as of March 31, 2015 (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by discarding that fractional amount or whole amount);
  <sup>machine translation, not official</sup>

  **三**  当該事業年度の新法第七十二条の十二第一号ハに規定する所得を新法第七十二条の二十四の七第一項第一号ハの表の上欄に掲げる金額の区分によって区分した金額（二の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により区分し、関係道府県に分割された後の金額とし、当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額とする。）に、平成二十七年三月三十一日現在における当該区分に応ずる第六条の規定による改正前の地方法人特別税等に関する暫定措置法（第四項第三号において「旧暫定措置法」という。）第二条の規定により読み替えられた旧法第七十二条の二十四の七第一項第一号ハの表の下欄に掲げる標準税率によって定めた率を乗じて得た金額を合計した金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
  <sup>suppl-4271-2/art-8/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-3</sup>
  the total of the amounts obtained by multiplying the amounts obtained by dividing the income of that business year prescribed in Article 72-12, item (i), (c) of the New Act according to the categories of amounts set forth in the left-hand column of the table in Article 72-24-7, paragraph (1), item (i), (c) of the New Act (for a corporation that conducts business by establishing offices or places of business in two prefectures, the amount after division by category pursuant to Article 72-48 of the New Act and division among the relevant prefectures, and where that amount has a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by discarding that fractional amount or whole amount) by the rate determined by the standard tax rate set forth in the right-hand column of the table in Article 72-24-7, paragraph (1), item (i), (c) of the Former Act as replaced pursuant to Article 2 of the Act on Temporary Measures concerning Special Local Corporation Tax prior to amendment by the provisions of Article 6 (referred to as the "Former Act on Temporary Measures Concerning Special Local Corporation Tax" in paragraph (4), item (iii)) that corresponds to that category as of March 31, 2015 (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by discarding that fractional amount or whole amount).
  <sup>machine translation, not official</sup>

**第三項**  新法第七十二条の二第一項第一号イに掲げる法人で、調整後付加価値額が三十億円を超え四十億円未満であるものについては、基準法人事業税額が前項各号に掲げる金額の合計額を超える場合には、当該超える額に四十億円から調整後付加価値額を控除した額を乗じて得た額を二十億円で除して得た額に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る事業税額から控除するものとする。
<sup>suppl-4271-2/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3</sup>
With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the standard corporate enterprise tax amount exceeds the total of the amounts listed in the items of the preceding paragraph, the amount equivalent to the amount obtained by dividing, by 2,000,000,000 yen, the amount obtained by multiplying that excess by the amount obtained by deducting the adjusted value added from 4,000,000,000 yen (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.
<sup>machine translation, not official</sup>

**第四項**  新法第七十二条の二第一項第一号イに掲げる法人（三以上の道府県において事務所又は事業所を設けて事業を行う法人に限る。次項において同じ。）で、調整後付加価値額が三十億円以下であるものについては、新暫定措置法第二条の規定により読み替えられた新法第七十二条の二十四の七第三項第一号に規定する合計額（次項において「基準法人事業税額」という。）が次の各号に掲げる金額の合計額を超える場合には、当該超える額の二分の一に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る事業税額から控除するものとする。
<sup>suppl-4271-2/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4</sup>
With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act (limited to a corporation that conducts business with offices or places of business in three or more prefectures; the same applies in the following paragraph) whose adjusted value added is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (3), item (i) of the New Act, as deemed to be replaced pursuant to Article 2 of the New Act on Temporary Measures concerning Special Local Corporation Tax (referred to as the "standard corporate enterprise tax amount" in the following paragraph), exceeds the total of the amounts listed in the following items, the amount equivalent to one-half of that excess (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.
<sup>machine translation, not official</sup>

  **一**  当該事業年度の課税標準付加価値額に、平成二十七年三月三十一日現在における旧法第七十二条の二十四の七第三項第一号イに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
  <sup>suppl-4271-2/art-8/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4/item-1</sup>
  the amount obtained by multiplying the taxable value added for the business year concerned by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (a) of the Former Act as of March 31, 2015 (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
  <sup>machine translation, not official</sup>

  **二**  当該事業年度の課税標準資本金等の額に、平成二十七年三月三十一日現在における旧法第七十二条の二十四の七第三項第一号ロに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
  <sup>suppl-4271-2/art-8/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4/item-2</sup>
  the amount obtained by multiplying the capital, etc. tax base for the business year concerned by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (b) of the Former Act as of March 31, 2015 (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
  <sup>machine translation, not official</sup>

  **三**  当該事業年度の新法第七十二条の十二第一号ハに規定する所得を新法第七十二条の四十八の規定により関係道府県に分割した後の金額（当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）に、平成二十七年三月三十一日現在における旧暫定措置法第二条の規定により読み替えられた旧法第七十二条の二十四の七第三項第一号ハに規定する標準税率によって定めた率を乗じて得た金額を合計した金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
  <sup>suppl-4271-2/art-8/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4/item-3</sup>
  the total of the amounts obtained by multiplying the amount of the income prescribed in Article 72-12, item (i), (c) of the New Act for the business year concerned, after its apportionment among the relevant prefectures pursuant to Article 72-48 of the New Act (or, where that amount has a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or that whole amount), by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (c) of the Former Act, as deemed to be replaced pursuant to Article 2 of the Former Act on Temporary Measures Concerning Special Local Corporation Tax, as of March 31, 2015 (or, where that total has a fractional amount of less than 100 yen or the whole of that total is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
  <sup>machine translation, not official</sup>

**第五項**  新法第七十二条の二第一項第一号イに掲げる法人で、調整後付加価値額が三十億円を超え四十億円未満であるものについては、基準法人事業税額が前項各号に掲げる金額の合計額を超える場合には、当該超える額に四十億円から調整後付加価値額を控除した額を乗じて得た額を二十億円で除して得た額に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る事業税額から控除するものとする。
<sup>suppl-4271-2/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5</sup>
With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the standard corporate enterprise tax amount exceeds the total of the amounts listed in the items of the preceding paragraph, the amount equivalent to the amount obtained by dividing, by 2,000,000,000 yen, the amount obtained by multiplying that excess by the amount obtained by deducting the adjusted value added from 4,000,000,000 yen (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.
<sup>machine translation, not official</sup>

**第六項**  第二項から前項までの規定の適用がある法人に対する新法第七十二条の二十四の十一第五項の規定の適用については、同項中「前条第一項」とあるのは「地方税法等の一部を改正する法律（平成二十七年法律第二号）附則第八条第二項から第五項までの規定並びに前条第一項」と、「まず同条第一項の規定による控除をし、次に」とあるのは「まず同法附則第八条第二項から第五項までの規定による控除をし、次に前条第一項の規定による控除をした後において、」とする。
<sup>suppl-4271-2/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-6</sup>
With respect to the application of Article 72-24-11, paragraph (5) of the New Act to a corporation to which the provisions of paragraph (2) through the preceding paragraph apply, the words "paragraph (1) of the preceding Article" in Article 72-24-11, paragraph (5) of the New Act are deemed to be replaced with "Article 8, paragraphs (2) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) and paragraph (1) of the preceding Article", and the words "the deduction under paragraph (1) of that Article is to be made first, and then" are deemed to be replaced with "the deduction under Article 8, paragraphs (2) through (5) of the Supplementary Provisions of that Act is to be made first, then the deduction under paragraph (1) of the preceding Article is to be made, and after that,".
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4271-2/art-8/par-2: 新法第七十二条の二第一項第一号 → 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-4271-2/art-8/par-2: 次項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4271-2/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- suppl-4271-2/art-8/par-2: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-2: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4271-2/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8
- suppl-4271-2/art-8/par-2: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-2: 第二条 → e-Gov law 420AC0000000025, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4271-2/art-8/par-2: 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-4271-2/art-8/par-2: 新法第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/ja/local-tax-act/art-72-25 · https://japanlaw.org/l/325AC0000000226/art-72-25
- suppl-4271-2/art-8/par-2: 新法第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/ja/local-tax-act/art-72-28 · https://japanlaw.org/l/325AC0000000226/art-72-28
- suppl-4271-2/art-8/par-2: 新法第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/ja/local-tax-act/art-72-29 · https://japanlaw.org/l/325AC0000000226/art-72-29
- suppl-4271-2/art-8/par-2/item-1: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-2/item-1: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4271-2/art-8/par-2/item-1: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-2/item-2: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-2/item-2: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4271-2/art-8/par-2/item-2: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-2/item-3: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-2/item-3: 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-4271-2/art-8/par-2/item-3: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4271-2/art-8/par-2/item-3: 第四項第三号 → 地方税法 附則第八条第四項第三号 (Supplementary Provisions, Article 8, paragraph (4), item (iii)), suppl-4271-2/art-8/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4/item-3
- suppl-4271-2/art-8/par-3: 新法第七十二条の二第一項第一号 → 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-4271-2/art-8/par-3: 前項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4271-2/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2
- suppl-4271-2/art-8/par-4: 新法第七十二条の二第一項第一号 → 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-4271-2/art-8/par-4: 次項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4271-2/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- suppl-4271-2/art-8/par-4/item-3: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-4/item-3: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4271-2/art-8/par-5: 新法第七十二条の二第一項第一号 → 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-4271-2/art-8/par-5: 前項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-6: 第二項から前項まで → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4271-2/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2
- suppl-4271-2/art-8/par-6: 第二項から前項まで → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4271-2/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- suppl-4271-2/art-8/par-6: 第二項から前項まで → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-6: 第二項から前項まで → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4271-2/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- suppl-4271-2/art-8/par-6: 新法第七十二条の二十四の十一第五項 → 地方税法 第七十二条の二十四の十一第五項 (Article 72-24-11, paragraph (5)), art-72-24-11/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-5
- suppl-4271-2/art-8/par-6: 前条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第六条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-8
- 地方税法 附則第八条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2
- 地方税法 附則第八条第二項第一号（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-1
- 地方税法 附則第八条第二項第二号（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-2
- 地方税法 附則第八条第二項第三号（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-3
- 地方税法 附則第八条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- 地方税法 附則第八条第四項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- 地方税法 附則第八条第五項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- 地方税法 附則第八条第六項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-6
- 地方税法 附則第十五条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7
- 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T214204-288, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-289, 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