# 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-4011-14/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)（個人の道府県民税に関する経過措置） — address `suppl-4011-14/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-4011-14/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4011-14/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（個人の道府県民税に関する経過措置） — Transitional Measures Concerning Individual Prefectural Inhabitant Tax caption: machine translation, not official suppl-4011-14/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4011-14/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2 **第一項** 改正後の地方税法（以下「新法」という。）附則第三条の三第一項及び第二項の規定は、平成元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-4011-14/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4011-14/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2/par-1 The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act after amendment (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** 新法第三十四条（同条第一項第三号を除く。）、第四十五条の二及び附則第三十三条の二第一項第二号の規定は、平成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、平成元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-4011-14/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4011-14/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2/par-2 The provisions of Article 34 of the New Act (excluding paragraph (1), item (iii) of that Article), Article 45-2 of the New Act and Article 33-2, paragraph (1), item (ii) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三十四条第一項第五号の三の規定は、道府県民税の所得割の納税義務者が昭和六十四年一月一日以後に共同募金会に対して支出する寄附金について適用する。 suppl-4011-14/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4011-14/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-2/par-3 The provisions of Article 34, paragraph (1), item (v)-3 of the New Act apply to donations made by a person liable for the income levy of prefectural inhabitant tax to the Community Chest on or after January 1, 1989. machine translation, not official --- ## Cites - suppl-4011-14/art-2/par-1: 附則第三条の三第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - suppl-4011-14/art-2/par-1: 第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2 - suppl-4011-14/art-2/par-2: 新法第三十四条 → 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-4011-14/art-2/par-2: 同条第一項第三号 → 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-4011-14/art-2/par-2: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/en/local-tax-act/art-45-2 · https://japanlaw.org/l/325AC0000000226/art-45-2 - suppl-4011-14/art-2/par-3: 新法第三十四条第一項第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4011-14/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-1/par-1/item-2 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4011-14/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4011-14/art-12/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-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-251, 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