# 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-3431-4/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)（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予に関する規定の適用） — address `suppl-3431-4/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-3431-4/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3431-4/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（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予に関する規定の適用） — Application of Provisions on Deferral of Collection of Prefectural Inhabitant Tax, Municipal Inhabitant Tax or Enterprise Tax Relating to Amended Returns, etc. caption: machine translation, not official suppl-3431-4/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第十五条の四の二の規定は、昭和四十三年四月一日（以下「施行日」という。）以後に提出した同条第一項第一号の申告書若しくは同日以後に受けた同項第二号の更正に係る法人の道府県民税若しくは市町村民税又は同日以後に提出した同項第三号の修正申告書に係る法人の事業税について適用する。 suppl-3431-4/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-2/par-1 The provisions of Article 15-4-2 of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to a return under paragraph (1), item (i) of that Article filed on or after April 1, 1968 (hereinafter referred to as the "Effective Date") or a reassessment under paragraph (1), item (ii) of that Article received on or after that date, or corporate enterprise tax relating to an amended return under paragraph (1), item (iii) of that Article filed on or after that date. 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-20261027T214204-234, 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