# 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-3631-6/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)（個人の道府県民税及び市町村民税に関する経過措置） — address `suppl-3631-6/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-3631-6/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-6/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（個人の道府県民税及び市町村民税に関する経過措置） — Transitional Measures Concerning Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax caption: machine translation, not official suppl-3631-6/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/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。）第四十五条の二第一項及び第三項の規定は、昭和六十四年度以後の年度分の個人の道府県民税について適用し、昭和六十三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-3631-6/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-2/par-1 The provisions of Article 45-2, paragraphs (1) and (3) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百十七条の二第一項及び第三項の規定は、昭和六十四年度以後の年度分の個人の市町村民税について適用し、昭和六十三年度分までの個人の市町村民税については、なお従前の例による。 suppl-3631-6/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-2/par-2 The provisions of Article 317-2, paragraphs (1) and (3) of the New Act apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三十四条の二の規定は、所得割の納税義務者が昭和六十三年四月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行つた第一条の規定による改正前の地方税法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。 suppl-3631-6/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-2/par-3 The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer made by a person liable for the income levy on or after April 1, 1988 that constitutes a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and with respect to individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer made by a person liable for the income levy before that date that constitutes a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十四条の四の規定は、所得割の納税義務者が昭和六十三年四月一日以後に行う租税特別措置法の一部を改正する法律（昭和六十三年法律第四号）による改正後の租税特別措置法（昭和三十二年法律第二十六号）第三十一条の四第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税について適用する。 suppl-3631-6/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-2/par-4 The provisions of Article 34-4 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to the transfer, made by a person liable for the income levy on or after April 1, 1988, of land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988) that constitute residential property prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-3631-6/art-2/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-3631-6/art-2/par-1: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3 - suppl-3631-6/art-2/par-2: 新法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-3631-6/art-2/par-2: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - suppl-3631-6/art-2/par-3: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3631-6/art-2/par-3: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1 - suppl-3631-6/art-2/par-3: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-1/par-1 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3631-6/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-15/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-20261027T214204-250, 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