# 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-4171-5/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-4171-5/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-4171-5/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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-4171-5/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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。）第二十四条の五第一項第二号並びに附則第四十条第六項及び第七項の規定は、平成十八年度以後の年度分の個人の道府県民税について適用し、平成十七年度分までの個人の道府県民税については、第八項に定めるものを除き、なお従前の例による。 suppl-4171-5/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-1 The provisions of Article 24-5, paragraph (1), item (ii) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 40, paragraphs (6) and (7) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2006 and thereafter, and, with respect to individual prefectural inhabitant tax for fiscal year 2005 and earlier, the provisions then in force continue to govern, except as provided in paragraph (8). machine translation, not official **第二項** 平成十八年度分の個人の道府県民税の均等割に限り、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であった者（新法の施行地に住所を有しない者を除く。）に係る新法第三十八条の規定の適用については、同条中「千円」とあるのは、「三百円」とする。 suppl-4171-5/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-2 In the application of Article 38 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual prefectural inhabitant tax for fiscal year 2006, the phrase "1,000 yen" in that Article is deemed to be replaced with "300 yen". machine translation, not official **第三項** 道府県は、平成十八年度分の個人の道府県民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二十四条の五第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法の規定中所得割に関する部分（新法第三十七条の三を除く。）を適用した場合における所得割の額から、当該額の三分の二に相当する額を控除するものとする。この場合における新法第三十七条の三の規定の適用については、同条中「第三十五条から前条まで」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第二条第三項」とする。 suppl-4171-5/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3 Limited to the income levy of individual prefectural inhabitant tax for fiscal year 2006, a prefecture is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 24-5, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act concerning the income levy (excluding Article 37-3 of the New Act), an amount equivalent to two-thirds of that amount. In this case, in the application of Article 37-3 of the New Act, the phrase "Articles 35 through the preceding Article" in that Article is deemed to be replaced with "Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)". machine translation, not official **第四項** 平成十九年度分の個人の道府県民税の均等割に限り、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であった者（新法の施行地に住所を有しない者を除く。）に係る新法第三十八条の規定の適用については、同条中「千円」とあるのは、「六百円」とする。 suppl-4171-5/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-4 In the application of Article 38 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual prefectural inhabitant tax for fiscal year 2007, the phrase "1,000 yen" in that Article is deemed to be replaced with "600 yen". machine translation, not official **第五項** 道府県は、平成十九年度分の個人の道府県民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二十四条の五第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法及び租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）の規定中所得割に関する部分（新法第三十七条の三を除く。）を適用した場合における所得割の額から、当該額の三分の一に相当する額を控除するものとする。この場合における新法第三十七条の三の規定の適用については、同条中「第三十五条及び前二条」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第二条第五項」とする。 suppl-4171-5/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5 Limited to the income levy of individual prefectural inhabitant tax for fiscal year 2007, a prefecture is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 24-5, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act and the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties (Act No. 46 of 1969) concerning the income levy (excluding Article 37-3 of the New Act), an amount equivalent to one-third of that amount. In this case, in the application of Article 37-3 of the New Act, the phrase "Article 35 and the preceding two Articles" in that Article is deemed to be replaced with "Article 2, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)". machine translation, not official **第六項** この法律の施行の際現に第一条の規定による改正前の地方税法（以下「旧法」という。）第四十八条第一項の規定により道府県の徴税吏員が行っている徴収又は滞納処分は、新法第四十八条第一項の規定により道府県の徴税吏員が行っている徴収又は滞納処分とみなす。 suppl-4171-5/art-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-6 Collection or delinquent tax collection procedures that are being carried out by tax collection officials of a prefecture at the time this Act comes into effect pursuant to Article 48, paragraph (1) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") are deemed to be collection or delinquent tax collection procedures being carried out by prefectural tax collection officials pursuant to Article 48, paragraph (1) of the New Act. machine translation, not official **第七項** 新法附則第三十五条の二の二の規定は、平成十七年四月一日（以下「施行日」という。）以後に同条第一項に規定する事実が発生する場合について適用する。 suppl-4171-5/art-2/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-7 The provisions of Article 35-2-2 of the Supplementary Provisions of the New Act apply to cases where the fact prescribed in paragraph (1) of that Article occurs on or after April 1, 2005 (hereinafter referred to as the "Effective Date"). machine translation, not official **第八項** 新法附則第三十五条の三（所得税法等の一部を改正する法律（平成十七年法律第二十一号）第五条の規定による改正後の租税特別措置法（次項並びに附則第六条第八項及び第九項において「新租税特別措置法」という。）第三十七条の十三第一項第一号に定める特定株式に関する部分に限る。）の規定は、所得割の納税義務者が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後に払込みにより取得をする同号に定める特定株式について適用し、所得割の納税義務者が同日前に払込みにより取得をした同号に定める特定株式については、なお従前の例による。 suppl-4171-5/art-2/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8 The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph and Article 6, paragraphs (8) and (9) of the Supplementary Provisions)) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), and, with respect to specified shares provided for in that item that a person liable for the income levy acquired through payment before that date, the provisions then in force continue to govern. machine translation, not official **第九項** 新法附則第三十五条の三（新租税特別措置法第三十七条の十三第一項第四号に定める特定株式に係る部分に限る。）の規定は、所得割の納税義務者が施行日以後に払込みにより取得をする同号に定める特定株式について適用する。 suppl-4171-5/art-2/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-9 The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4171-5/art-2/par-1: 第二十四条の五第一項第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-2 - suppl-4171-5/art-2/par-1: 第八項 → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4171-5/art-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8 - suppl-4171-5/art-2/par-2: 新法第三十八条 → 地方税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/local-tax-act/art-38 · https://japanlaw.org/l/325AC0000000226/art-38 - suppl-4171-5/art-2/par-3: 新法第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1 - suppl-4171-5/art-2/par-3: この項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4171-5/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3 - suppl-4171-5/art-2/par-3: 新法第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3 - suppl-4171-5/art-2/par-3: 第三十五条から前条まで → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35 - suppl-4171-5/art-2/par-3: 第三十五条から前条まで → 地方税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/local-tax-act/art-36 · https://japanlaw.org/l/325AC0000000226/art-36 - suppl-4171-5/art-2/par-3: 第三十五条から前条まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37 - suppl-4171-5/art-2/par-3: 第三十五条から前条まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2 - suppl-4171-5/art-2/par-4: 新法第三十八条 → 地方税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/local-tax-act/art-38 · https://japanlaw.org/l/325AC0000000226/art-38 - suppl-4171-5/art-2/par-5: 新法第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1 - suppl-4171-5/art-2/par-5: この項 → 地方税法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4171-5/art-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5 - suppl-4171-5/art-2/par-5: 新法第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3 - suppl-4171-5/art-2/par-5: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35 - suppl-4171-5/art-2/par-5: 前二条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37 - suppl-4171-5/art-2/par-5: 前二条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2 - suppl-4171-5/art-2/par-7: 新法附則第三十五条の二の二 → 地方税法 附則第三十五条の二の二 (Supplementary Provisions, Article 35-2-2), suppl-3251-226/art-35-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2 - suppl-4171-5/art-2/par-7: 同条第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1 - suppl-4171-5/art-2/par-8: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-4171-5/art-2/par-8: 次項 → 地方税法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-4171-5/art-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-9 - suppl-4171-5/art-2/par-8: 附則第六条第八項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4171-5/art-6/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-8 - suppl-4171-5/art-2/par-8: 第九項 → 地方税法 附則第六条第九項 (Supplementary Provisions, Article 6, paragraph (9)), suppl-4171-5/art-6/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-9 - suppl-4171-5/art-2/par-9: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-2 - 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-4171-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-1 - 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3 - 地方税法 附則第二条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5 - 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8 - 地方税法 附則第十六条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-16/par-1 - 地方税法 附則第六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-2 --- ## 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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-271, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-271, 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