# 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-4041-5/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)（更正、決定等の期間制限に関する経過措置） — address `suppl-4041-5/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-4041-5/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4041-5/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（更正、決定等の期間制限に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. caption: machine translation, not official suppl-4041-5/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第十七条の五第三項の規定は、平成四年四月一日（以下「施行日」という。）以後に同項の法定納期限が到来する道府県民税の利子割又は道府県民税の利子割に係る加算金について適用し、施行日前に当該法定納期限が到来した道府県民税の利子割に係る更正、決定又は加算金の決定をすることができる期間については、なお従前の例による。 suppl-4041-5/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-2/par-1 The provisions of Article 17-5, paragraph (3) of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the interest levy of prefectural inhabitant tax, or additional charges relating to the interest levy of prefectural inhabitant tax, for which the statutory payment due date referred to in that paragraph arrives on or after April 1, 1992 (hereinafter referred to as the "Effective Date"), and with regard to the period within which reassessment, determination or determination of additional charges may be made concerning the interest levy of prefectural inhabitant tax for which that statutory payment due date arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4041-5/art-2/par-1: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/en/local-tax-act/art-17-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十六条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-16/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-20261027T214204-253, 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