# 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-4241-69/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)（第一条の規定による地方税法の一部改正に伴う経過措置） — address `suppl-4241-69/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-4241-69/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/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（第一条の規定による地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Local Tax Act by the Provisions of Article 1 caption: machine translation, not official suppl-4241-69/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/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「新地方税法」という。）の規定中地方消費税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に事業者（地方税法第七十二条の七十七第一号に規定する事業者をいう。以下同じ。）が行う課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等をいう。以下同じ。）及び施行日以後に保税地域（同項第二号に規定する保税地域をいう。以下同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下同じ。）に係る地方消費税について適用し、施行日前に事業者が行った課税資産の譲渡等及び施行日前に保税地域から引き取った課税貨物に係る地方消費税については、なお従前の例による。 suppl-4241-69/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-2/par-1 Except as otherwise provided, the provisions of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Local Tax Act") relating to local consumption tax apply to local consumption tax on taxable transfers, etc. of assets (meaning the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter) made by a business operator (meaning a business operator prescribed in Article 72-77, item (i) of the Local Tax Act; the same applies hereinafter) on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date") and taxable goods (meaning the taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter) taken from a bonded area (meaning the bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter) on or after the Effective Date, and with regard to local consumption tax on taxable transfers, etc. of assets made by a business operator before the Effective Date and taxable goods taken from a bonded area before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4241-69/art-2/par-1: 地方税法第七十二条の七十七第一号 → 地方税法 第七十二条の七十七第一項第一号 (Article 72-77, paragraph (1), item (i)), art-72-77/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-77/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1/item-1 - suppl-4241-69/art-2/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - suppl-4241-69/art-2/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2 - suppl-4241-69/art-2/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12/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-20261027T214204-284, 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