# 地方税法 / Local Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-2. 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: 第二条 (Supplementary Provisions, Article 2)（新法の適用区分） — address `suppl-3311-81/art-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-2 - 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. --- ### 第二条（新法の適用区分） — Application of the New Act caption: machine translation, not official suppl-3311-81/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-2 **第一項** この法律による改正後の地方税法（以下「新法」という。）の規定は、この附則において特別の定があるものを除くほか、法人の道府県民税及び市町村民税の均等割に関する部分にあつては昭和三十一年四月一日の属する事業年度分から、法人でない社団又は財団で代表者又は管理人の定のあるものの道府県民税及び市町村民税の均等割に関する部分にあつては昭和三十一年度分から、法人でない社団又は財団で代表者又は管理人の定のあるものの行う事業に対する事業税に関する部分にあつては昭和三十一年三月三十一日までに終了する事業年度から後の分から、自動車税、個人の市町村民税の特別徴収及び固定資産税に関する部分にあつては昭和三十一年度分から適用する。 suppl-3311-81/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-2/par-1 Except as otherwise specially provided in these Supplementary Provisions, the provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply as follows: the portions relating to the per capita levy of corporate prefectural inhabitant tax and municipal inhabitant tax apply from the business year that includes April 1, 1956; the portions relating to the per capita levy of prefectural inhabitant tax and municipal inhabitant tax of associations or foundations that are not corporations but have a representative or administrator designated apply from fiscal year 1956; the portions relating to enterprise tax on business conducted by associations or foundations that are not corporations but have a representative or administrator designated apply from the portion for business years after the business years ending on or before March 31, 1956; and the portions relating to automobile tax, special collection of individual municipal inhabitant tax, and fixed assets tax apply from fiscal year 1956. machine translation, not official --- ## 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-20261027T202151-271, 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