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We study log $\mathscr {D}$-modules on smooth log pairs and construct a comparison theorem of log de Rham complexes. The proof uses Sabbah’s generalized b-functions. As applications, we deduce a log index theorem and a Riemann-Roch type formula for perverse sheaves on smooth quasi-projective varieties. The log index theorem naturally generalizes the Dubson-Kashiwara index theorem on smooth projective varieties.