# 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-4111-15/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)（延滞金及び還付加算金に関する経過措置） — address `suppl-4111-15/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-4111-15/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15/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（延滞金及び還付加算金に関する経過措置） — Transitional Measures Concerning Delinquency Charges and Interest on Refund caption: machine translation, not official suppl-4111-15/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-2 **第一項** 改正後の地方税法（以下「新法」という。）附則第三条の二及び第十二条第二項の規定は、延滞金及び還付加算金のうち平成十二年一月一日以後の期間に対応するものについて適用し、同日前の期間に対応するものについては、なお従前の例による。 suppl-4111-15/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-2/par-1 The provisions of Article 3-2 and Article 12, paragraph (2) of the Supplementary Provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the portion of delinquency charges and interest on refund corresponding to the period on or after January 1, 2000, and for the portion corresponding to the period before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4111-15/art-2/par-1: 附則第三条の二 → 地方税法 附則第三条の二 (Supplementary Provisions, Article 3-2), suppl-3251-226/art-3-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2 - suppl-4111-15/art-2/par-1: 第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-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-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/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-20261027T202151-311, 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