# 地方税法 / Local Tax Act — 第二十八条 (Supplementary Provisions, Article 28) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-28. 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: 第二十八条 (Supplementary Provisions, Article 28)（事業所税に関する経過措置） — address `suppl-5061-4/art-28` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28 - 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. --- ### 第二十八条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-5061-4/art-28 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28 **第一項** 新法第七百一条の六十二第一項及び第二項の規定は、二号施行日以後に地方税法第七百一条の五十八第一項に規定する申告書の提出期限が到来する事業所税について適用し、二号施行日前に当該提出期限が到来した事業所税については、なお従前の例による。 suppl-5061-4/art-28/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-1 The provisions of Article 701-62, paragraphs (1) and (2) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-58, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern business office tax for which that deadline for filing fell before the Item 2 Effective Date. machine translation, not official **第二項** 新法附則第三十三条第五項の規定は、附則第一条第七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令和六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し、同日前に終了した事業年度分の法人の事業並びに令和六年前の年分の個人の事業及び令和六年分の個人の事業で同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-5061-4/art-28/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-28/par-2 The provisions of Article 33, paragraph (5) of the Supplementary Provisions of the New Act apply to business office tax to be imposed on the businesses of corporations for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions and on the businesses of individuals for calendar years 2024 and thereafter (excluding businesses of individuals discontinued before that date), and the provisions then in force continue to govern business office tax imposed on the businesses of corporations for business years that ended before that date, on the businesses of individuals for calendar years before 2024, and on the businesses of individuals for calendar year 2024 that were discontinued before that date. machine translation, not official --- ## Cites - suppl-5061-4/art-28/par-1: 新法第七百一条の六十二第一項 → 地方税法 第七百一条の六十二第一項 (Article 701-62, paragraph (1)), art-701-62/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-62/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-1 - suppl-5061-4/art-28/par-1: 第二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-62/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-2 - suppl-5061-4/art-28/par-1: 地方税法第七百一条の五十八第一項 → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-1 - suppl-5061-4/art-28/par-2: 新法附則第三十三条第五項 → 地方税法 附則第三十三条第五項 (Supplementary Provisions, Article 33, paragraph (5)), suppl-3251-226/art-33/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-5 - suppl-5061-4/art-28/par-2: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5061-4/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-7 ## 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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-2 - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-7 --- ## 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-20261027T202151-361, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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