# 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-4161-17/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)（更正、決定等の期間制限に関する経過措置） — address `suppl-4161-17/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-4161-17/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/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（更正、決定等の期間制限に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. caption: machine translation, not official suppl-4161-17/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五第三項の規定は、平成十六年四月一日（以下「施行日」という。）以後に同項の法定納期限が到来する道府県民税及び市町村民税の均等割（新法第二十六条第一項及び第三百十二条第一項に規定する法人等に対して課するものに限る。）若しくは法人税割若しくは法人に対して課する事業税又はこれらの地方税に係る加算金について適用し、施行日前に当該法定納期限が到来したこれらの地方税に係る更正、決定又は加算金の決定のできる期間については、なお従前の例による。 suppl-4161-17/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-2/par-1 The provisions of Article 17-5, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the per capita levy of prefectural inhabitant tax and municipal inhabitant tax (limited to that imposed on the corporations, etc. prescribed in Article 26, paragraph (1) and Article 312, paragraph (1) of the New Act), the corporation tax levy, or enterprise tax imposed on corporations, or additional charges pertaining to these local taxes, for which the statutory payment due date prescribed in that paragraph arrives on or after April 1, 2004 (hereinafter referred to as "the Effective Date"), and for the period during which a reassessment, determination or determination of additional charges can be made with respect to these local taxes for which that statutory payment due date arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4161-17/art-2/par-1: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/en/local-tax-act/art-17-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-3 - suppl-4161-17/art-2/par-1: 新法第二十六条第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1 - suppl-4161-17/art-2/par-1: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-25/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-20261027T202151-321, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, 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