# 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-4271-2/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) — address `suppl-4271-2/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-4271-2/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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 suppl-4271-2/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9 **第一項** 別段の定めがあるものを除き、二十八年新法の規定中法人の事業税に関する部分は、附則第一条第六号に掲げる規定の施行の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、同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。 suppl-4271-2/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-1 Except as otherwise specially provided, the provisions of the 2016 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date. machine translation, not official **第二項** 三十年四月新法第七十二条の二十三第四項の規定は、附則第一条第九号の二に掲げる規定の施行の日以後に開始した事業年度（連結事業年度（法人税法第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）に該当する期間を除く。）において生じた三十年四月新法第七十二条の二十三第四項に規定する欠損金額又は同日以後に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項に規定する個別欠損金額について適用し、同日前に開始した事業年度（連結事業年度に該当する期間を除く。）において生じた三十年四月旧法第七十二条の二十三第四項に規定する欠損金額又は同日前に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項に規定する個別欠損金額については、なお従前の例による。 suppl-4271-2/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2 The provisions of Article 72-23, paragraph (4) of the April 2018 New Act apply to the deficit prescribed in Article 72-23, paragraph (4) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ix)-2 of the Supplementary Provisions (excluding a period that falls within a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph)) or to the individual deficit prescribed in that paragraph that arose in a business year beginning on or after that date (limited to a period that falls within a consolidated business year), and the provisions then in force continue to govern the deficit prescribed in Article 72-23, paragraph (4) of the April 2018 Former Act that arose in a business year beginning before that date (excluding a period that falls within a consolidated business year) or the individual deficit prescribed in that paragraph that arose in a business year beginning before that date (limited to a period that falls within a consolidated business year). machine translation, not official **第三項** 二十八年新法第七十二条の三十九の二第二項及び第四項並びに第七十二条の三十九の四第二項及び第四項の規定は、附則第一条第六号に掲げる規定の施行の日以後に申請される二十八年新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の規定による徴収の猶予について適用し、同日前に申請された二十八年旧法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の規定による徴収の猶予については、なお従前の例による。 suppl-4271-2/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-3 The provisions of Article 72-39-2, paragraphs (2) and (4) and Article 72-39-4, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the deferral of collection under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the 2016 Former Act applied for before that date. machine translation, not official **第四項** 三十年一月新法第七十二条の五十七の二の規定は、附則第一条第九号に掲げる規定の施行の日以後に三十年一月新法第七十二条の五十七の二第一項の申請が行われる場合について適用する。 suppl-4271-2/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-4 The provisions of Article 72-57-2 of the January 2018 New Act apply where an application under Article 72-57-2, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions. machine translation, not official **第五項** 三十年一月新法第七十二条の五十七の三の規定は、附則第一条第九号に掲げる規定の施行の日以後に三十年一月新法第七十二条の五十七の二第一項の申立てが行われる場合について適用する。 suppl-4271-2/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-5 The provisions of Article 72-57-3 of the January 2018 New Act apply where a petition under Article 72-57-2, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions. machine translation, not official **第六項** 附則第一条第十五号に掲げる規定による改正後の地方税法附則第九条第十九項の規定は、同号に掲げる規定の施行の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する。 suppl-4271-2/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-6 The provisions of Article 9, paragraph (19) of the Supplementary Provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (xv) of the Supplementary Provisions, apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in that item. machine translation, not official --- ## Cites - suppl-4271-2/art-9/par-1: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - suppl-4271-2/art-9/par-2: 附則第一条第九号の二 → 地方税法 附則第一条第一項第九号の二 (Supplementary Provisions, Article 1, paragraph (1), item (ix-2)), suppl-4271-2/art-1/par-1/item-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2 - suppl-4271-2/art-9/par-2: この項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4271-2/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2 - suppl-4271-2/art-9/par-3: 二十八年新法第七十二条の三十九の二第二項 → 地方税法 第七十二条の三十九の二第二項 (Article 72-39-2, paragraph (2)), art-72-39-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-2 - suppl-4271-2/art-9/par-3: 第四項 → 地方税法 第七十二条の三十九の二第四項 (Article 72-39-2, paragraph (4)), art-72-39-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4 - suppl-4271-2/art-9/par-3: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - suppl-4271-2/art-9/par-3: 二十八年新法第七十二条の三十九の二第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1 - suppl-4271-2/art-9/par-4: 三十年一月新法第七十二条の五十七の二 → 地方税法 第七十二条の五十七の二 (Article 72-57-2), art-72-57-2 — https://japanlaw.org/ja/local-tax-act/art-72-57-2 · https://japanlaw.org/l/325AC0000000226/art-72-57-2 - suppl-4271-2/art-9/par-4: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9 - suppl-4271-2/art-9/par-4: 三十年一月新法第七十二条の五十七の二第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1 - suppl-4271-2/art-9/par-5: 三十年一月新法第七十二条の五十七の三 → 地方税法 第七十二条の五十七の三 (Article 72-57-3), art-72-57-3 — https://japanlaw.org/ja/local-tax-act/art-72-57-3 · https://japanlaw.org/l/325AC0000000226/art-72-57-3 - suppl-4271-2/art-9/par-5: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9 - suppl-4271-2/art-9/par-5: 三十年一月新法第七十二条の五十七の二第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1 - suppl-4271-2/art-9/par-6: 附則第一条第十五号 → 地方税法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4271-2/art-1/par-1/item-15 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-15 - suppl-4271-2/art-9/par-6: 地方税法附則第九条第十九項 → 地方税法 附則第九条第十七項 (Supplementary Provisions, Article 9, paragraph (17)), suppl-3251-226/art-9/par-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-17 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9 - 地方税法 附則第一条第一項第九号の二（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2 - 地方税法 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-15 - 地方税法 附則第七条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-4 - 地方税法 附則第九条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2 - 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-20261027T214204-289, 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