# 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-4311-2/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-4311-2/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-4311-2/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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-4311-2/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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、令和元年度以後の年度分の個人の道府県民税について適用し、平成三十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-4311-2/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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 from individual prefectural inhabitant tax for fiscal year 2019, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2018. machine translation, not official **第二項** 新法第三十七条の二第一項及び第十一項並びに附則第五条の五第一項、第五条の六第一項、第五条の七第一項並びに第七条の二第一項及び第二項の規定は、令和二年度以後の年度分の個人の道府県民税について適用し、令和元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-4311-2/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-2 The provisions of Article 37-2, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (1), Article 5-6, paragraph (1), Article 5-7, paragraph (1) and Article 7-2, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019. machine translation, not official **第三項** 新法第三十七条の二第一項及び第十一項並びに附則第五条の五第一項、第五条の七第一項及び第七条の二第一項の規定の適用については、令和二年度分の個人の道府県民税に限り、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第三十七条の二第一項 を支出し、当該特例控除対象寄附金 又は第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）を支出し、これらの寄附金 第三十七条の二第十一項 特例控除対象寄附金の額 特例控除対象寄附金の額及び第一号寄附金（令和元年六月一日前に支出したものに限る。）の額 附則第五条の五第一項 特例控除対象寄附金の額 特例控除対象寄附金の額及び同条第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）の額 附則第五条の七第一項 に特例控除対象寄附金」 支出したものに限る。）」 に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金 支出したものに限る。）（同項の規定の適用を受けた同項に規定する利子等の金額のうちこれらの寄附金 とする と、「限る。）」とあるのは「限り、租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする 附則第七条の二第一項 特例控除対象寄附金 特例控除対象寄附金又は同条第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。） 送付 送付又は地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第二条第七項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の地方税法附則第七条第五項の規定による同条第一項に規定する申告特例通知書の送付 suppl-4311-2/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-3 With regard to the application of the provisions of Article 37-2, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (1), Article 5-7, paragraph (1) and Article 7-2, paragraph (1) of the Supplementary Provisions of the New Act, only for individual prefectural inhabitant tax for fiscal year 2020, the phrases set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of the table are deemed to be replaced with the phrases set forth in the right-hand column of the table, respectively. Article 37-2, paragraph (1) donations eligible for the special deduction in the previous year and the total amount of those donations eligible for the special deduction donations eligible for the special deduction or donations set forth in item (i) (limited to those paid before June 1, 2019) in the previous year and the total amount of those donations Article 37-2, paragraph (11) the total amount of donations eligible for the special deduction the total amount of donations eligible for the special deduction and item 1 donations (limited to those paid before June 1, 2019) Article 5-5, paragraph (1) of the Supplementary Provisions donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid donations eligible for the special deduction prescribed in paragraph (2) of that Article and donations set forth in paragraph (1), item (i) of that Article (limited to those paid before June 1, 2019) that were paid Article 5-7, paragraph (1) of the Supplementary Provisions paid donations eligible for the special deduction" one paid before June 1, 2019)" paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction one paid before June 1, 2019) (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of these donations is deemed is deemed, and the phrase "June 1, 2019)" is deemed to be replaced with "June 1, 2019, and excluding the portion of the amount of interest, etc. prescribed in that paragraph to which Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applied that corresponds to the amount calculated as provided by Cabinet Order as having been appropriated to the payment of that donation.)" Article 7-2, paragraph (1) of the Supplementary Provisions donation eligible for the special deduction donation eligible for the special deduction or a donation set forth in Article 37-2, paragraph (1), item (i) (limited to one paid before June 1, 2019) has been sent for that person pursuant to paragraph (5) of the preceding Article has been sent for that person pursuant to paragraph (5) of the preceding Article, or a special filing notice prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019) has been sent for that person pursuant to Article 7, paragraph (5) of those Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to Article 2, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. machine translation, not official **第四項** 新法第三十七条の二第二項及び第九項の規定は、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日以後に支出する新法第三十七条の二第一項第一号に掲げる寄附金について適用する。 suppl-4311-2/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-4 The provisions of Article 37-2, paragraphs (2) and (9) of the New Act apply to donations set forth in Article 37-2, paragraph (1), item (i) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article. machine translation, not official **第五項** 新法第三十七条の二第二項の規定による指定を受けようとする都道府県、市町村又は特別区（次項において「都道府県等」という。）は、前条第一号に掲げる規定の施行の日前においても、新法第三十七条の二第三項の規定の例により、同項に規定する申出書を提出することができる。 suppl-4311-2/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-5 A prefecture, municipality or special ward that intends to receive a designation under Article 37-2, paragraph (2) of the New Act (referred to as a "prefecture, etc." in the following paragraph) may, even before the date of enforcement of the provisions set forth in item (i) of the preceding Article, submit, in accordance with the rules of Article 37-2, paragraph (3) of the New Act, the written request prescribed in that paragraph. machine translation, not official **第六項** 総務大臣は、前項の規定により新法第三十七条の二第三項に規定する申出書の提出があった場合には、前条第一号に掲げる規定の施行の日前においても、新法第三十七条の二第二項、第七項、第八項及び第十項の規定の例により、同条第二項の規定による指定、同条第七項の規定による告示及び同条第八項の規定による地方財政審議会からの意見の聴取をすることができる。この場合において、その指定を受けた都道府県等は、同日において同条第二項の規定による指定を受けたものとみなす。 suppl-4311-2/art-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-6 In the case where the written request prescribed in Article 37-2, paragraph (3) of the New Act has been submitted pursuant to the provisions of the preceding paragraph, the Minister for Internal Affairs and Communications may, even before the date of enforcement of the provisions set forth in item (i) of the preceding Article, in accordance with the rules of Article 37-2, paragraphs (2), (7), (8) and (10) of the New Act, make the designation under paragraph (2) of that Article, give the public notice under paragraph (7) of that Article and hear the opinion of the Local Finance Council under paragraph (8) of that Article. In this case, the prefecture, etc. that received that designation is deemed to have received the designation under paragraph (2) of that Article on that date. machine translation, not official **第七項** 新法附則第七条第一項から第六項までの規定は、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日以後に支出する新法第三十七条の二第二項に規定する特例控除対象寄附金について適用し、道府県民税の所得割の納税義務者が同日前に支出した第一条の規定による改正前の地方税法（以下「旧法」という。）第三十七条の二第一項第一号に掲げる寄附金については、なお従前の例による。この場合において、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日から令和元年十二月三十一日までの間に支出する新法第三十七条の二第二項に規定する特例控除対象寄附金に係る新法附則第七条第二項及び第六項の規定の適用については、同条第二項中「を行う」とあるのは「又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正前の地方税法附則第七条第二項に規定する申告特例の求めを行う」と、同条第六項第三号中「特例控除対象寄附金」とあるのは「特例控除対象寄附金又は第三十七条の二第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）」と、「送付した」とあるのは「送付し、又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正前の地方税法附則第七条第五項の規定により同条第一項に規定する申告特例通知書を送付した」とし、道府県民税の所得割の納税義務者が平成三十一年一月一日から令和元年五月三十一日までの間に支出した旧法第三十七条の二第一項第一号に掲げる寄附金に係る旧法附則第七条第六項の規定の適用については、同項第三号中「送付した」とあるのは、「送付し、又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正後の地方税法附則第七条第五項の規定により同条第一項に規定する申告特例通知書を送付した」とする。 suppl-4311-2/art-2/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-7 The provisions of Article 7, paragraphs (1) through (6) of the Supplementary Provisions of the New Act apply to donations eligible for the special deduction prescribed in Article 37-2, paragraph (2) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article, and the provisions then in force continue to govern donations set forth in Article 37-2, paragraph (1), item (i) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") that a person liable for the income levy of prefectural inhabitant tax paid before that date. In this case, with regard to the application of the provisions of Article 7, paragraphs (2) and (6) of the Supplementary Provisions of the New Act to donations eligible for the special deduction prescribed in Article 37-2, paragraph (2) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays during the period from the date of enforcement of the provisions set forth in item (i) of the preceding Article to December 31, 2019, the phrase "makes" in paragraph (2) of that Article is deemed to be replaced with "or makes the request for the special filing procedure prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019)", the phrase "donation eligible for the special deduction" in paragraph (6), item (iii) of that Article is deemed to be replaced with "donation eligible for the special deduction or a donation set forth in Article 37-2, paragraph (1), item (i) (limited to one paid before June 1, 2019)", and the phrase "sent" in that item is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019), pursuant to Article 7, paragraph (5) of those Supplementary Provisions", and with regard to the application of the provisions of Article 7, paragraph (6) of the Supplementary Provisions of the Former Act to donations set forth in Article 37-2, paragraph (1), item (i) of the Former Act that a person liable for the income levy of prefectural inhabitant tax paid during the period from January 1, 2019 to May 31, 2019, the phrase "sent" in Article 7, paragraph (6), item (iii) of the Supplementary Provisions of the Former Act is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Local Tax Act after the amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019), pursuant to Article 7, paragraph (5) of those Supplementary Provisions". machine translation, not official **第八項** 次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4311-2/art-2/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-8 Except as provided in the following paragraph, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date. machine translation, not official **第九項** 新法附則第七条の五（法人の道府県民税に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用する。 suppl-4311-2/art-2/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-9 The provisions of Article 7-5 of the Supplementary Provisions of the New Act (limited to the part relating to corporate prefectural inhabitant tax) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4311-2/art-2/par-2: 新法第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1 - suppl-4311-2/art-2/par-2: 第十一項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/en/local-tax-act/art-37-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11 - suppl-4311-2/art-2/par-3: 新法第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1 - suppl-4311-2/art-2/par-3: 第十一項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/en/local-tax-act/art-37-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11 - suppl-4311-2/art-2/par-3: 第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-1 - suppl-4311-2/art-2/par-3: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1 - suppl-4311-2/art-2/par-3: 附則第五条の七第一項 → 地方税法 附則第五条の七第一項 (Supplementary Provisions, Article 5-7, paragraph (1)), suppl-3251-226/art-5-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-1 - suppl-4311-2/art-2/par-3: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1 - suppl-4311-2/art-2/par-3: 附則第七条の二第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1 - suppl-4311-2/art-2/par-3: 地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第二条第七項 → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4311-2/art-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-7 - suppl-4311-2/art-2/par-3: 同法第一条 → e-Gov law 431AC0000000002, 第一条 (Article 1), art-1 — not held in this collection - suppl-4311-2/art-2/par-4: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2 - suppl-4311-2/art-2/par-4: 第九項 → 地方税法 第三十七条の二第九項 (Article 37-2, paragraph (9)), art-37-2/par-9 — https://japanlaw.org/en/local-tax-act/art-37-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-9 - suppl-4311-2/art-2/par-4: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1 - suppl-4311-2/art-2/par-4: 新法第三十七条の二第一項第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-1 - suppl-4311-2/art-2/par-5: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2 - suppl-4311-2/art-2/par-5: 次項 → 地方税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4311-2/art-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-6 - suppl-4311-2/art-2/par-5: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1 - suppl-4311-2/art-2/par-5: 新法第三十七条の二第三項 → 地方税法 第三十七条の二第三項 (Article 37-2, paragraph (3)), art-37-2/par-3 — https://japanlaw.org/en/local-tax-act/art-37-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-3 - suppl-4311-2/art-2/par-6: 前項 → 地方税法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4311-2/art-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-5 - suppl-4311-2/art-2/par-6: 新法第三十七条の二第三項 → 地方税法 第三十七条の二第三項 (Article 37-2, paragraph (3)), art-37-2/par-3 — https://japanlaw.org/en/local-tax-act/art-37-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-3 - suppl-4311-2/art-2/par-6: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1 - suppl-4311-2/art-2/par-6: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2 - suppl-4311-2/art-2/par-6: 第七項 → 地方税法 第三十七条の二第七項 (Article 37-2, paragraph (7)), art-37-2/par-7 — https://japanlaw.org/en/local-tax-act/art-37-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-7 - suppl-4311-2/art-2/par-6: 第八項 → 地方税法 第三十七条の二第八項 (Article 37-2, paragraph (8)), art-37-2/par-8 — https://japanlaw.org/en/local-tax-act/art-37-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-8 - suppl-4311-2/art-2/par-6: 第十項 → 地方税法 第三十七条の二第十項 (Article 37-2, paragraph (10)), art-37-2/par-10 — https://japanlaw.org/en/local-tax-act/art-37-2/par-10 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-10 - suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3251-226/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-1 - suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-2 - suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3251-226/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-3 - suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3251-226/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-4 - suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-5 - suppl-4311-2/art-2/par-7: 新法附則第七条第一項から第六項まで → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3251-226/art-7/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-6 - suppl-4311-2/art-2/par-7: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4311-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-1 - suppl-4311-2/art-2/par-7: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2 - suppl-4311-2/art-2/par-7: 地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条 → e-Gov law 431AC0000000002, 第一条 (Article 1), art-1 — not held in this collection - suppl-4311-2/art-2/par-7: 同条第六項第三号 → 地方税法 附則第七条第六項第三号 (Supplementary Provisions, Article 7, paragraph (6), item (iii)), suppl-3251-226/art-7/par-6/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-6/item-3 - suppl-4311-2/art-2/par-7: 第三十七条の二第一項第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-1 - suppl-4311-2/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-4311-2/art-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-9 - suppl-4311-2/art-2/par-9: 新法附則第七条の五 → 地方税法 附則第七条の五 (Supplementary Provisions, Article 7-5), suppl-3251-226/art-7-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-5 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-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-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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-4311-2/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-5 - 地方税法 附則第二条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-6 - 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-4311-2/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-8 --- ## 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-20261027T214204-301, 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-20261027T214204-301, 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