# 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-4161-150/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-4161-150/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-4161-150/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-150/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-4161-150/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4161-150/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-150/art-2 **第一項** この法律の施行の日から一年を経過する日までの間における第四条の規定による改正後の地方税法第七百五十条第二項及び第五項第三号の規定（同法第七百四十八条第三項の承認に係る部分に限る。）の適用については、同法第七百五十条第二項中「三月前」とあるのは「五月前」と、同項ただし書中「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。 suppl-4161-150/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4161-150/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-150/art-2/par-1 With regard to the application of the provisions of Article 750, paragraph (2) and paragraph (5), item (iii) of the Local Tax Act as amended by the provisions of Article 4 (limited to the part pertaining to the approval under Article 748, paragraph (3) of that Act) during the period from the day on which this Act comes into effect to the day on which one year has elapsed, in Article 750, paragraph (2) of that Act, the phrase "three months before" is deemed to be replaced with "five months before", in the proviso to that paragraph, the phrase "six months" is deemed to be replaced with "eight months", and in Article 750, paragraph (5), item (iii) of that Act, the phrase "three months" is deemed to be replaced with "five months". machine translation, not official --- ## Cites - suppl-4161-150/art-2/par-1: 地方税法第七百五十条第二項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/en/local-tax-act/art-750/par-2 · https://japanlaw.org/l/325AC0000000226/art-750/par-2 - suppl-4161-150/art-2/par-1: 同法第七百四十八条第三項 → 地方税法 第七百四十八条第三項 (Article 748, paragraph (3)), art-748/par-3 — https://japanlaw.org/en/local-tax-act/art-748/par-3 · https://japanlaw.org/l/325AC0000000226/art-748/par-3 --- ## 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-20261027T214204-270, 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