# 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-4241-17/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-4241-17/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-4241-17/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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-4241-17/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2 **第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（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、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三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-4241-17/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-1 Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2011, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十二条第十一項及び第四十五条の二第一項の規定は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五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-4241-17/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-2 The provisions of Article 32, paragraph (11) and Article 45-2, paragraph (1) of the New Act apply to individual prefectural inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2013, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五十条の七第一項の規定は、平成二十五年一月一日以後に提出する新法第五十条の六第一項第一号に規定する退職所得申告書について適用する。 suppl-4241-17/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-3 The provisions of Article 50-7, paragraph (1) of the New Act apply to the retirement income return prescribed in Article 50-6, paragraph (1), item (i) of the New Act that is submitted on or after January 1, 2013. machine translation, not official --- ## Cites - suppl-4241-17/art-2/par-2: 新法第三十二条第十一項 → 地方税法 第三十二条第十一項 (Article 32, paragraph (11)), art-32/par-11 — https://japanlaw.org/en/local-tax-act/art-32/par-11 · https://japanlaw.org/l/325AC0000000226/art-32/par-11 - suppl-4241-17/art-2/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-4241-17/art-2/par-3: 新法第五十条の七第一項 → 地方税法 第五十条の七第一項 (Article 50-7, paragraph (1)), art-50-7/par-1 — https://japanlaw.org/en/local-tax-act/art-50-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-7/par-1 - suppl-4241-17/art-2/par-3: 新法第五十条の六第一項第一号 → 地方税法 第五十条の六第一項第一号 (Article 50-6, paragraph (1), item (i)), art-50-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-50-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-1/item-1 ## 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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-3 - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-18/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-20261027T202151-336, 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