# 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-3471-11/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-3471-11/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-3471-11/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3471-11/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-3471-11/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-2 **第一項** 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は、昭和四十七年度分の個人の道府県民税から適用し、昭和四十六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-3471-11/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-2/par-1 The provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1972, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1971. machine translation, not official **第二項** 新法第三十二条第四項第一号の規定の適用については、昭和四十七年度分の個人の道府県民税に限り、同号中「十七万円」とあるのは、「十六万五千円」とする。 suppl-3471-11/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3471-11/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-2/par-2 With regard to the application of the provisions of Article 32, paragraph (4), item (i) of the New Act, only for individual prefectural inhabitant tax for fiscal year 1972, the phrase "170,000 yen" in that item is deemed to be replaced with "165,000 yen". machine translation, not official --- ## Cites - suppl-3471-11/art-2/par-2: 新法第三十二条第四項第一号 → 地方税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-4/item-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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, 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