# 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-4201-21/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)（第二次納税義務に関する経過措置） — address `suppl-4201-21/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-4201-21/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4201-21/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（第二次納税義務に関する経過措置） — Transitional Measures concerning Secondary Tax Liability caption: machine translation, not official suppl-4201-21/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-2 **第一項** 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下「整備法」という。）第一条の規定による廃止前の中間法人法（平成十三年法律第四十九号）の規定による無限責任中間法人（整備法第二十五条第二項に規定する特例無限責任中間法人を含む。）に係る第一条の規定による改正前の地方税法（以下「旧法」という。）第十一条の二の規定による第二次納税義務については、なお従前の例による。 suppl-4201-21/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-2/par-1 With respect to secondary tax liability under Article 11-2 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") for an unlimited-liability intermediate corporation (including a special unlimited-liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act) under the Intermediate Corporation Act (Act No. 49 of 2001) prior to its repeal by the provisions of Article 1 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter referred to as the "Arrangement Act"), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4201-21/art-2/par-1: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下「整備法」という。）第一条 → e-Gov law 418AC0000000050, 第一条 (Article 1), art-1 — not held in this collection - suppl-4201-21/art-2/par-1: 整備法第二十五条第二項 → e-Gov law 418AC0000000050, 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/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-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-276, 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