# 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-3341-149/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)（旧法に基く処分又は手続の効力） — address `suppl-3341-149/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-3341-149/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/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（旧法に基く処分又は手続の効力） — Effect of Dispositions or Procedures under the Former Act caption: machine translation, not official suppl-3341-149/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-2 **第一項** この法律（前条ただし書に係る部分を除く。以下同じ。）の施行前にこの法律による改正前の地方税法（以下「旧法」という。）及びこれに基く命令（条例及びこれに基く規則を含む。）の規定によつてした通知、告知、督促、滞納処分、徴収猶予、担保の徴取若しくは滞納処分の執行の停止又は申告、申請、納付若しくは納入の委託若しくは異議の申立その他の処分又は手続は、この附則に別段の定があるものを除き、この法律による改正後の地方税法（以下「新法」という。）及びこれに基く命令（条例及びこれに基く規則を含む。）の相当規定によつてした相当の処分又は手続とみなす。 suppl-3341-149/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-2/par-1 Any notice, notification, demand, delinquent tax collection procedure, deferral of collection, taking of security, or suspension of execution of a delinquent tax collection procedure, or any filing, application, entrustment of payment or remittance, or filing of an objection, or any other disposition or procedure, made before the enforcement of this Act (excluding the part pertaining to the proviso of the preceding Article; the same applies hereinafter) under the provisions of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act") and orders based on it (including Prefectural or Municipal Ordinances and rules based on them), is, except as otherwise provided in these Supplementary Provisions, deemed to be a corresponding disposition or procedure made under the corresponding provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") and orders based on it (including Prefectural or Municipal Ordinances and rules based on them). machine translation, not official --- ## Cites - suppl-3341-149/art-2/par-1: 前条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3341-149/art-1 — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-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-20261027T214204-229, 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