# 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-3421-25/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)（端数計算に関する規定の適用） — address `suppl-3421-25/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-3421-25/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/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（端数計算に関する規定の適用） — Application of Provisions on Calculation of Fractions caption: machine translation, not official suppl-3421-25/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第二十条の四の二第二項（同条第七項において準用する場合を含む。）の規定は、昭和四十二年六月一日（以下「施行日」という。）以後に確定する過少申告加算金、不申告加算金若しくは重加算金、同日以後に納付され、若しくは納入される延滞金又は同日以後に還付のため支出を決定し、若しくは充当をする過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。 suppl-3421-25/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-2/par-1 The provisions of Article 20-4-2, paragraph (2) of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") (including as applied mutatis mutandis under Article 20-4-2, paragraph (7) of the New Act) apply to additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after June 1, 1967 (hereinafter referred to as the "Effective Date"), delinquency charge paid or remitted on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date. machine translation, not official --- ## Cites - suppl-3421-25/art-2/par-1: 第二十条の四の二第二項 → 地方税法 第二十条の四の二第二項 (Article 20-4-2, paragraph (2)), art-20-4-2/par-2 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-2 - suppl-3421-25/art-2/par-1: 同条第七項 → 地方税法 第二十条の四の二第七項 (Article 20-4-2, paragraph (7)), art-20-4-2/par-7 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第四条第一項（延滞金の算定に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4/par-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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-233, 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