# 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-3451-24/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)（道府県民税に関する規定の適用） — address `suppl-3451-24/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-3451-24/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3451-24/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（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3451-24/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2 **第一項** 別段の定めがあるものを除き、改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分（新法第五十条の二の規定によつて課する所得割に関する部分を除く。）は、昭和四十五年度分の個人の道府県民税から適用し、昭和四十四年度分までの個人の道府県民税については、なお従前の例による。 suppl-3451-24/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-1 Except as otherwise specially provided, the provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the provisions relating to the income levy imposed pursuant to the provisions of Article 50-2 of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1970, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1969. machine translation, not official **第二項** 新法第四十二条第三項の規定は、昭和四十五年六月一日以後に納付又は納入があつた個人の道府県民税に係る地方団体の徴収金について適用する。 suppl-3451-24/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-2 The provisions of Article 42, paragraph (3) of the New Act apply to local government levies relating to individual prefectural inhabitant tax for which there was payment or remittance on or after June 1, 1970. machine translation, not official **第三項** 新法別表第一は、この法律の施行の日（以下「施行日」という。）以後に支払われる新法第五十条の二に規定する退職手当等に係る新法第五十条の六の規定によつて徴収する税額（以下この項において「特別徴収税額」という。）又は同日以後に確定する新法第五十条の八の規定によつて徴収する税額（以下この項において「普通徴収税額」という。）の算定について適用し、同日前に支払われた当該退職手当等に係る特別徴収税額又は同日前に確定した普通徴収税額の算定については、なお従前の例による。 suppl-3451-24/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-3 Appended Table 1 of the New Act applies to the calculation of the tax amount collected under the provisions of Article 50-6 of the New Act in respect of severance pay or other such compensation prescribed in Article 50-2 of the New Act that is paid on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date") (hereinafter in this paragraph referred to as the "tax amount collected by special collection") or the tax amount collected under the provisions of Article 50-8 of the New Act that is finalized on or after that date (hereinafter in this paragraph referred to as the "ordinary collection tax amount"), and the provisions then in force continue to govern the calculation of the tax amount collected by special collection in respect of that severance pay or other such compensation paid before that date or of the ordinary collection tax amount finalized before that date. machine translation, not official **第四項** 改正前の地方税法（以下「旧法」という。）第二十三条第一項第四号の規定は、租税特別措置法の一部を改正する法律（昭和四十五年法律第三十八号）附則第十一条及び第十二条の規定により同法による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下「改正前の租税特別措置法」という。）第四十二条の三、第四十二条の四又は第四十二条の五の規定の例によることとされる法人に係る道府県民税の法人税割の課税標準となる法人税額の算定については、なおその効力を有する。 suppl-3451-24/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-4 The provisions of Article 23, paragraph (1), item (iv) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") remain in force with respect to the calculation of the corporation tax amount that forms the tax base of the corporation tax levy of prefectural inhabitant tax on a corporation that, pursuant to the provisions of Articles 11 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 38 of 1970), is to be governed by the provisions of Article 42-3, Article 42-4 or Article 42-5 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by that Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment"). machine translation, not official **第五項** 新法第五十一条第一項の規定は、昭和四十五年五月一日以後に終了する事業年度分の法人の道府県民税及び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に係る法人の道府県民税（清算所得に対する法人税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分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税については、なお従前の例による。 suppl-3451-24/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-5 The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after May 1, 1970 and to corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. machine translation, not official --- ## Cites - suppl-3451-24/art-2/par-1: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3451-24/art-2/par-2: 新法第四十二条第三項 → 地方税法 附則第四十二条第三項 (Supplementary Provisions, Article 42, paragraph (3)), suppl-3251-226/art-42/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3 - suppl-3451-24/art-2/par-3: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3451-24/art-2/par-3: 新法第五十条の六 → 地方税法 第五十条の六 (Article 50-6), art-50-6 — https://japanlaw.org/en/local-tax-act/art-50-6 · https://japanlaw.org/l/325AC0000000226/art-50-6 - suppl-3451-24/art-2/par-3: この項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3451-24/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-3 - suppl-3451-24/art-2/par-3: 新法第五十条の八 → 地方税法 第五十条の八 (Article 50-8), art-50-8 — https://japanlaw.org/en/local-tax-act/art-50-8 · https://japanlaw.org/l/325AC0000000226/art-50-8 - suppl-3451-24/art-2/par-5: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 - suppl-3451-24/art-2/par-5: この項 → 地方税法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-3451-24/art-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-3 - 地方税法 附則第二条第五項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-5 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-236, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27