# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4)

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- 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: 第四条 (Supplementary Provisions, Article 4)（第二次納税義務に関する経過措置） — address `suppl-3341-149/art-4`
- 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-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-4
- 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.

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### 第四条（第二次納税義務に関する経過措置） — Transitional Measures concerning Secondary Tax Liability
<sup>caption: machine translation, not official</sup>
<sup>suppl-3341-149/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-4</sup>

**第一項**  新法第十一条第一項、第十一条の四から第十一条の八まで並びに第十二条の二第二項及び第三項の規定は、この法律の施行後に滞納となつた地方団体の徴収金について適用し、この法律の施行前に滞納となつている地方団体の徴収金に係る第二次納税義務の額及びこれを課する手続については、なお従前の例による。
<sup>suppl-3341-149/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-4/par-1</sup>
The provisions of Article 11, paragraph (1), Articles 11-4 through 11-8, and Article 12-2, paragraphs (2) and (3) of the New Act apply to local government levies that become delinquent after the enforcement of this Act, and with respect to the amount of secondary tax liability relating to local government levies that were delinquent before the enforcement of this Act and the procedure for imposing it, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3341-149/art-4/par-1: 新法第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1
- suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の四 (Article 11-4), art-11-4 — https://japanlaw.org/en/local-tax-act/art-11-4 · https://japanlaw.org/l/325AC0000000226/art-11-4
- suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/en/local-tax-act/art-11-5 · https://japanlaw.org/l/325AC0000000226/art-11-5
- suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の六 (Article 11-6), art-11-6 — https://japanlaw.org/en/local-tax-act/art-11-6 · https://japanlaw.org/l/325AC0000000226/art-11-6
- suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の七 (Article 11-7), art-11-7 — https://japanlaw.org/en/local-tax-act/art-11-7 · https://japanlaw.org/l/325AC0000000226/art-11-7
- suppl-3341-149/art-4/par-1: 第十一条の四から第十一条の八まで → 地方税法 第十一条の八 (Article 11-8), art-11-8 — https://japanlaw.org/en/local-tax-act/art-11-8 · https://japanlaw.org/l/325AC0000000226/art-11-8
- suppl-3341-149/art-4/par-1: 第十二条の二第二項 → 地方税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/local-tax-act/art-12-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-12-2/par-2
- suppl-3341-149/art-4/par-1: 第三項 → 地方税法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/en/local-tax-act/art-12-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-12-2/par-3

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## 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