# 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-4121-4/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)（延滞金に関する経過措置） — address `suppl-4121-4/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-4121-4/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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（延滞金に関する経過措置） — Transitional Measures Concerning Delinquency Charges caption: machine translation, not official suppl-4121-4/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-2 **第一項** 地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成九年法律第九号）附則第七条第一項の規定によりなお従前の例によることとされる特別地方消費税に係る延滞金については、第一条の規定による改正前の地方税法（以下「旧法」という。）附則第三条の二の規定は、なおその効力を有する。 suppl-4121-4/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-2/par-1 With regard to delinquency charges on special local consumption tax for which the provisions then in force continue to govern pursuant to Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 9 of 1997), the provisions of Article 3-2 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force. machine translation, not official --- ## Cites - suppl-4121-4/art-2/par-1: 地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成九年法律第九号）附則第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4091-9/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-21/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-20261027T214204-262, 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