# 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-3581-13/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経過措置） — address `suppl-3581-13/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-3581-13/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3581-13/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経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-3581-13/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/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。）第三十三条第二項及び第三十四条並びに新法附則第三十三条の三第三項及び第三十四条第三項の規定は、昭和五十八年度以後の年度分の個人の道府県民税について適用し、昭和五十七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-3581-13/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-1 The provisions of Article 33, paragraph (2) and Article 34 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act"), and Article 33-3, paragraph (3) and Article 34, paragraph (3) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official **第二項** 第一条の規定による改正前の地方税法（以下「旧法」という。）附則第三条の三第一項及び第二項の規定は、昭和五十七年度分の個人の道府県民税については、なおその効力を有する。 suppl-3581-13/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-2 The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to individual prefectural inhabitant tax for fiscal year 1982. machine translation, not official **第三項** 新法第五十二条第一項の規定は、昭和五十八年四月一日（以下「施行日」という。）以後に終了する事業年度又は新法第五十三条第五項の期間に係る法人の道府県民税について適用し、施行日前に終了した事業年度又は同項の期間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-3581-13/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-3 The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1983 (hereinafter referred to as the "Effective Date") or for the period prescribed in Article 53, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定にかかわらず、法人の施行日以後に終了する事業年度に係る新法第五十三条第一項の申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る道府県民税として納付した又は納付すべきであつた道府県民税については、なお従前の例による。 suppl-3581-13/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-4 Notwithstanding the provisions of the preceding paragraph, if the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis in Article 145, paragraph (1) of that Act) is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation. machine translation, not official **第五項** 新法附則第八条第二項の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3581-13/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-5 The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3581-13/art-2/par-1: 第三十三条第二項 → 地方税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/en/local-tax-act/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-33/par-2 - suppl-3581-13/art-2/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-3581-13/art-2/par-1: 新法附則第三十三条の三第三項 → 地方税法 附則第三十三条の三第三項 (Supplementary Provisions, Article 33-3, paragraph (3)), suppl-3251-226/art-33-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3 - suppl-3581-13/art-2/par-1: 第三十四条第三項 → 地方税法 附則第三十四条第三項 (Supplementary Provisions, Article 34, paragraph (3)), suppl-3251-226/art-34/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3 - suppl-3581-13/art-2/par-3: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-3581-13/art-2/par-3: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3581-13/art-2/par-4: 前項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3581-13/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-3 - suppl-3581-13/art-2/par-4: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3581-13/art-2/par-5: 新法附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3251-226/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-4 - 地方税法 附則第二十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-25/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, 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