# 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-4141-152/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)（地方税法の一部改正に伴う経過措置） — address `suppl-4141-152/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-4141-152/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-152/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（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-4141-152/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-152/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2 **第一項** この法律の施行の日から平成十四年十二月三十一日までの間における第十一条の規定による改正後の地方税法（次項において「新地方税法」という。）第三百五十八条の二の規定の適用については、同条中「第三百八十二条の二第一項の規定による閲覧、第三百八十七条第一項の規定による備付け、同条第三項の規定による閲覧、第四百十五条第一項の規定による作成、第四百十六条第一項の規定による縦覧、第四百十九条第四項の規定による作成及び同条第六項」とあるのは「第三百八十七条第一項の規定による備付け並びに第四百十五条第一項及び第四百十九条第三項」と、「第四条、第五条」とあるのは「第五条」とする。 suppl-4141-152/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-152/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2/par-1 With regard to the application of the provisions of Article 358-2 of the Local Tax Act as amended by the provisions of Article 11 (referred to as the "New Local Tax Act" in the following paragraph) during the period from the day on which this Act comes into effect to December 31, 2002, in that Article, the phrase "inspection under the provisions of Article 382-2, paragraph (1), keeping under the provisions of Article 387, paragraph (1), inspection under the provisions of paragraph (3) of that Article, preparation under the provisions of Article 415, paragraph (1), public inspection under the provisions of Article 416, paragraph (1), preparation under the provisions of Article 419, paragraph (4), and paragraph (6) of that Article" is deemed to be replaced with "keeping under the provisions of Article 387, paragraph (1), and Article 415, paragraph (1) and Article 419, paragraph (3)", and the phrase "Article 4, Article 5" is deemed to be replaced with "Article 5". machine translation, not official **第二項** 平成十五年一月一日から同年三月三十一日までの間における新地方税法第三百五十八条の二の規定の適用については、同条中「第三百八十二条の二第一項の規定による閲覧、第三百八十七条第一項の規定による備付け、同条第三項の規定による閲覧」とあるのは「第三百八十七条第一項の規定による備付け」と、「第四条、第五条」とあるのは「第五条」とする。 suppl-4141-152/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-152/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2/par-2 With regard to the application of the provisions of Article 358-2 of the New Local Tax Act during the period from January 1, 2003 to March 31, 2003, in that Article, the phrase "inspection under the provisions of Article 382-2, paragraph (1), keeping under the provisions of Article 387, paragraph (1), inspection under the provisions of paragraph (3) of that Article" is deemed to be replaced with "keeping under the provisions of Article 387, paragraph (1)", and the phrase "Article 4, Article 5" is deemed to be replaced with "Article 5". machine translation, not official --- ## Cites - suppl-4141-152/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-4141-152/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4141-152/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-152/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-152/art-2/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-266, 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