# 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-3321-60/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-3321-60/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-3321-60/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/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-3321-60/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/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法人の市町村民税に関する部分は昭和三十二年四月一日の属する事業年度分並びに同日以後の解散又は合併による清算所得に対する法人税額を課税標準とする法人税割（清算所得に対する法人税額を課税標準とする法人税割を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部の分配により納付すべき法人税額に係る法人税割を含む。）及びこれと合算して課する均等割から、法人の行う事業に対する事業税に関する部分は昭和三十二年四月一日の属する事業年度分及び同日以後の解散又は合併による清算所得に対する事業税（新法第七十二条の六の規定により清算所得に対する事業税を課されない法人以外の法人の清算中の事業年度に係る事業税及び残余財産の一部の分配により納付すべき事業税を含む。）から、その他の部分は昭和三十二年度分の地方税から適用する。 suppl-3321-60/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/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 corporate prefectural inhabitant tax and corporate municipal inhabitant tax apply from the business year that includes April 1, 1957, and from the corporation tax levy whose tax base is the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including the corporation tax levy relating to corporation tax amounts for business years in liquidation of corporations on which a corporation tax levy with the corporation tax amount on liquidation income as its tax base is imposed, and corporation tax amounts to be paid by reason of distribution of part of residual assets) and the per capita levy imposed together with it; the portions relating to enterprise tax on business conducted by corporations apply from the business year that includes April 1, 1957, and from enterprise tax on liquidation income arising from dissolution or merger on or after that date (including enterprise tax for business years in liquidation of corporations other than corporations on which enterprise tax on liquidation income is not imposed under Article 72-6 of the New Act, and enterprise tax to be paid by reason of distribution of part of residual assets); and the other portions apply from local tax for fiscal year 1957. machine translation, not official --- ## Cites - suppl-3321-60/art-2/par-1: 新法第七十二条の六 → 地方税法 第七十二条の六 (Article 72-6), art-72-6 — https://japanlaw.org/en/local-tax-act/art-72-6 · https://japanlaw.org/l/325AC0000000226/art-72-6 --- ## 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