# 地方税法 / Local Tax Act — 第二条 (Supplementary Provisions, Article 2)

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- 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)（更正、決定等の期間制限及び消滅時効に関する経過措置） — address `suppl-5021-5/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-5021-5/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/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.

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### 第二条（更正、決定等の期間制限及び消滅時効に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. and Extinctive Prescription
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-5/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-2</sup>

**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。）第十七条の五第六項の規定は、この法律の施行の日（以下「施行日」という。）以後に地方税法第十七条の五第一項に規定する法定納期限が到来する不申告加算金について適用する。
<sup>suppl-5021-5/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-2/par-1</sup>
The provisions of Article 17-5, paragraph (6) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to additional charges for failure to file for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the Local Tax Act arrives on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date").
<sup>machine translation, not official</sup>

**第二項**  新法第十八条第一項（第二号に係る部分に限る。）の規定は、施行日以後に地方税法第十七条の五第一項に規定する法定納期限が到来する不申告加算金について適用する。
<sup>suppl-5021-5/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-2/par-2</sup>
The provisions of Article 18, paragraph (1) of the New Act (limited to the part relating to item (ii)) apply to additional charges for failure to file for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the Local Tax Act arrives on or after the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5021-5/art-2/par-1: 第十七条の五第六項 → 地方税法 第十七条の五第六項 (Article 17-5, paragraph (6)), art-17-5/par-6 — https://japanlaw.org/en/local-tax-act/art-17-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-6
- suppl-5021-5/art-2/par-1: 地方税法第十七条の五第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/en/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1
- suppl-5021-5/art-2/par-2: 新法第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1
- suppl-5021-5/art-2/par-2: 第二号 → 地方税法 第十八条第一項第二号 (Article 18, paragraph (1), item (ii)), art-18/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-18/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-18/par-1/item-2
- suppl-5021-5/art-2/par-2: 地方税法第十七条の五第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/en/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1

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## 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-20261027T214204-242, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, 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