# 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-4141-17/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-4141-17/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-4141-17/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-17/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-4141-17/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2 **第一項** 次項に定めるものを除き、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、平成十四年度以後の年度分の個人の道府県民税について適用し、平成十三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-4141-17/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-1 Except as provided for in the following paragraph, the provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十五条の二の三から第三十五条の二の五までの規定は、平成十六年度以後の年度分の個人の道府県民税について適用する。 suppl-4141-17/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-2 The provisions of Article 35-2-3 through Article 35-2-5 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2004 and thereafter. machine translation, not official **第三項** 新法の規定中法人の道府県民税に関する部分は、平成十四年四月一日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4141-17/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-3 The provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2002 (hereinafter referred to as "the Effective Date"), and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4141-17/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-4141-17/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-2 - suppl-4141-17/art-2/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の三 (Supplementary Provisions, Article 35-2-3), suppl-3251-226/art-35-2-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3 - suppl-4141-17/art-2/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の四 (Supplementary Provisions, Article 35-2-4), suppl-3251-226/art-35-2-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4 - suppl-4141-17/art-2/par-2: 新法附則第三十五条の二の三から第三十五条の二の五まで → 地方税法 附則第三十五条の二の五 (Supplementary Provisions, Article 35-2-5), suppl-3251-226/art-35-2-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5 ## 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-4141-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/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-4141-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-1 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/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-20261027T202151-316, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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