# 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-3601-9/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-3601-9/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-3601-9/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3601-9/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2</sup>

**第一項**  別段の定めがあるものを除き、第一条の規定による改正後の地方税法（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、昭和六十年度以後の年度分の個人の道府県民税について適用し、昭和五十九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。
<sup>suppl-3601-9/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-1</sup>
Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1985 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1984, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第三十四条第一項第三号並びに附則第三十四条の二及び第三十四条の三の規定は、昭和六十一年度以後の年度分の個人の道府県民税について適用し、昭和六十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。
<sup>suppl-3601-9/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-2</sup>
The provisions of Article 34, paragraph (1), item (iii), and Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1986 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1985, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法附則第四条第一項及び第五条第三項の規定は、昭和六十二年度以後の年度分の個人の道府県民税について適用し、昭和六十一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。
<sup>suppl-3601-9/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-3</sup>
The provisions of Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1987 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1986, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第五十三条第四項の規定は、昭和六十年四月一日（以下「施行日」という。）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。
<sup>suppl-3601-9/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-4</sup>
The provisions of Article 53, paragraph (4) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1985 (hereinafter referred to as the "Effective Date"), and for corporate prefectural inhabitant tax for business years ending before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3601-9/art-2/par-2: 新法第三十四条第一項第三号 → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-3
- suppl-3601-9/art-2/par-3: 新法附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3251-226/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1
- suppl-3601-9/art-2/par-3: 第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3
- suppl-3601-9/art-2/par-4: 新法第五十三条第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/local-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000226/art-53/par-4

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-3
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-4
- 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-17/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-20261027T202151-291, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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