# 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-4061-15/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-4061-15/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-4061-15/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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 caption: machine translation, not official suppl-4061-15/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2 **第一項** 次項に定めるものを除き、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、平成六年度以後の年度分の個人の道府県民税について適用し、平成五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-4061-15/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-1 Except as provided in the following paragraph, 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 years beginning with fiscal year 1994, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第二十四条の五第一項の規定は、平成七年度以後の年度分の個人の道府県民税について適用し、平成六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-4061-15/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-2 The provisions of Article 24-5, paragraph (1) of the New Act apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1995, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五十二条第一項の規定は、平成六年四月一日（以下「施行日」という。）以後に終了する事業年度又は新法第五十三条第四項の期間に係る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又は同項の期間に係る法人の道府県民税については、なお従前の例による。 suppl-4061-15/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-3 The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1994 (hereinafter referred to as the "Effective Date") or for the period under Article 53, paragraph (4) of the New Act, and with regard to corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定にかかわらず、法人の施行日以後に終了する事業年度に係る新法第五十三条第一項の申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る道府県民税として納付した又は納付すべきであった道府県民税については、なお従前の例による。 suppl-4061-15/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-4 Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return relating to corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) is to submit by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act) falls before the Effective Date, the provisions then in force continue to govern with regard to the prefectural inhabitant tax that the corporation paid, or should have paid, in relation to that return. machine translation, not official **第五項** 新法第五十三条第十五項から第十八項まで及び第二十項の規定は、施行日以後にする新法第五十五条第一項又は第三項の規定による更正（施行日前にされた更正の請求に基づいてするものを除く。）に伴い生ずることとなる新法第五十三条第十五項に規定する租税条約の実施に係る還付すべき金額について適用する。 suppl-4061-15/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-5 The provisions of Article 53, paragraphs (15) through (18) and (20) of the New Act apply to the amount to be refunded relating to the implementation of a tax treaty prescribed in Article 53, paragraph (15) of the New Act that arises in connection with a reassessment under Article 55, paragraph (1) or (3) of the New Act made on or after the Effective Date (excluding a reassessment made on the basis of a request for reassessment made before the Effective Date). machine translation, not official --- ## Cites - suppl-4061-15/art-2/par-1: 次項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4061-15/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-2 - suppl-4061-15/art-2/par-2: 新法第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1 - suppl-4061-15/art-2/par-3: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-4061-15/art-2/par-3: 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 - suppl-4061-15/art-2/par-4: 前項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4061-15/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-3 - suppl-4061-15/art-2/par-4: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-4061-15/art-2/par-5: 新法第五十三条第十五項から第十八項まで → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/en/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15 - suppl-4061-15/art-2/par-5: 新法第五十三条第十五項から第十八項まで → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/en/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16 - suppl-4061-15/art-2/par-5: 新法第五十三条第十五項から第十八項まで → 地方税法 第五十三条第十七項 (Article 53, paragraph (17)), art-53/par-17 — https://japanlaw.org/en/local-tax-act/art-53/par-17 · https://japanlaw.org/l/325AC0000000226/art-53/par-17 - suppl-4061-15/art-2/par-5: 新法第五十三条第十五項から第十八項まで → 地方税法 第五十三条第十八項 (Article 53, paragraph (18)), art-53/par-18 — https://japanlaw.org/en/local-tax-act/art-53/par-18 · https://japanlaw.org/l/325AC0000000226/art-53/par-18 - suppl-4061-15/art-2/par-5: 第二十項 → 地方税法 第五十三条第三十二項 (Article 53, paragraph (32)), art-53/par-32 — https://japanlaw.org/en/local-tax-act/art-53/par-32 · https://japanlaw.org/l/325AC0000000226/art-53/par-32 - suppl-4061-15/art-2/par-5: 新法第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-55/par-1 - suppl-4061-15/art-2/par-5: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/local-tax-act/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-55/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1/par-1/item-1 - 地方税法 附則第二条第一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-1 - 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-4 - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-18/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-255, 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