# 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-3591-7/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)（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置） — address `suppl-3591-7/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-3591-7/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-7/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（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置） — Transitional Measures Concerning Deferral of Collection of the Corporation Tax Levy of Prefectural Inhabitant Tax or Municipal Inhabitant Tax, or Corporate Enterprise Tax caption: machine translation, not official suppl-3591-7/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-2 **第一項** 第一条の規定による改正前の地方税法（以下「旧法」という。）第十五条の三の規定並びに旧法第十五条の四第一項、第五十三条第十五項、第六十四条第一項、第六十六条第二項、第七十二条の二十五第八項、第七十二条の四十五第一項、第七十二条の六十六第二項、第三百二十一条の八第十二項、第三百二十六条第一項、第三百二十九条第二項及び附則第三条の二の規定（旧法第十五条の三の規定による徴収の猶予に係る部分に限る。）は、昭和五十九年四月一日（以下「施行日」という。）前に終了した事業年度に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税については、なおその効力を有する。 suppl-3591-7/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-2/par-1 The provisions of Article 15-3 of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), and the provisions of Article 15-4, paragraph (1), Article 53, paragraph (15), Article 64, paragraph (1), Article 66, paragraph (2), Article 72-25, paragraph (8), Article 72-45, paragraph (1), Article 72-66, paragraph (2), Article 321-8, paragraph (12), Article 326, paragraph (1), Article 329, paragraph (2) and Article 3-2 of the Supplementary Provisions of the Former Act (limited to the portion relating to deferral of collection under Article 15-3 of the Former Act), remain in force with respect to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years that ended before April 1, 1984 (hereinafter referred to as the "Effective Date"). machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-28/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-20261027T214204-242, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-244, 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