# 地方税法 / Local Tax Act — 第二条 (Supplementary Provisions, Article 2)
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- 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-4091-9/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-4091-9/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9/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.
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### 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-4091-9/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2
**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、平成九年度以後の年度分の個人の道府県民税について適用し、平成八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-4091-9/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-1
Except as otherwise specially 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 years beginning with fiscal year 1997, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第五十条の四及び別表第一の規定は、平成十年一月一日以後に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。
suppl-4091-9/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-2
The provisions of Article 50-4 and Appended Table 1 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1998, and with regard to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-4091-9/art-2/par-2: 新法第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/en/local-tax-act/art-50-4 · https://japanlaw.org/l/325AC0000000226/art-50-4
- suppl-4091-9/art-2/par-2: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- suppl-4091-9/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4091-9/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-2
## 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一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1/par-1/item-1
- 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-2
- 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-24/par-1
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## 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-20261027T214204-258, 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