# 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-5041-1/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)（更正請求書に関する経過措置） — address `suppl-5041-1/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-5041-1/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/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（更正請求書に関する経過措置） — Transitional Measures Concerning Written Requests for Reassessment caption: machine translation, not official suppl-5041-1/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-2 **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。）第二十条の九の三第三項の規定は、令和四年十二月三十一日以後に終了する事業年度分の法人の道府県民税、同日以後に終了する事業年度に係る法人の事業税、同日以後に終了する事業年度分の法人の市町村民税並びに同日以後に終了する事業年度分の法人の事業及び令和四年以後の年分の個人の事業（同日前に廃止された個人の事業を除く。）に対して課すべき事業所税（これらの地方税以外の地方税については、同日後にその納税義務又は特別徴収義務が成立する当該地方税）に係る同項に規定する更正請求書について適用し、同日前に終了した事業年度分の法人の道府県民税、同日前に終了した事業年度に係る法人の事業税、同日前に終了した事業年度分の法人の市町村民税並びに同日前に終了した事業年度分の法人の事業並びに令和四年前の年分の個人の事業及び令和四年分の個人の事業で同日前に廃止されたものに対して課する事業所税（これらの地方税以外の地方税については、同日以前にその納税義務又は特別徴収義務が成立した当該地方税）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。）第二十条の九の三第三項に規定する更正請求書については、なお従前の例による。 suppl-5041-1/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-2/par-1 The provisions of Article 20-9-3, paragraph (3) of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply to the written request for reassessment prescribed in that paragraph relating to corporate prefectural inhabitant tax for business years ending on or after December 31, 2022, corporate enterprise tax for business years ending on or after that date, corporate municipal inhabitant tax for business years ending on or after that date, and business office tax to be imposed on the business of a corporation for business years ending on or after that date and on the business of an individual for the year 2022 and thereafter (excluding a business of an individual abolished before that date) (for local taxes other than these local taxes, the local tax for which the tax liability or special collection obligation arises after that date), and the provisions then in force continue to govern the written request for reassessment prescribed in Article 20-9-3, paragraph (3) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") relating to corporate prefectural inhabitant tax for business years that ended before that date, corporate enterprise tax for business years that ended before that date, corporate municipal inhabitant tax for business years that ended before that date, and business office tax imposed on the business of a corporation for business years that ended before that date, and on the business of an individual for years before 2022 and the business of an individual for 2022 that was abolished before that date (for local taxes other than these local taxes, the local tax for which the tax liability or special collection obligation arose on or before that date). machine translation, not official **第二項** 新法第七十二条の四十八の二第五項の規定は、令和四年十二月三十一日以後に終了する事業年度に係る法人の事業税に係る同項に規定する更正請求書について適用し、同日前に終了した事業年度に係る法人の事業税に係る旧法第七十二条の四十八の二第五項に規定する更正請求書については、なお従前の例による。 suppl-5041-1/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-2/par-2 The provisions of Article 72-48-2, paragraph (5) of the New Act apply to the written request for reassessment prescribed in that paragraph relating to corporate enterprise tax for business years ending on or after December 31, 2022, and the provisions then in force continue to govern the written request for reassessment prescribed in Article 72-48-2, paragraph (5) of the Former Act relating to corporate enterprise tax for business years that ended before that date. machine translation, not official --- ## Cites - suppl-5041-1/art-2/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 - suppl-5041-1/art-2/par-2: 新法第七十二条の四十八の二第五項 → 地方税法 第七十二条の四十八の二第五項 (Article 72-48-2, paragraph (5)), art-72-48-2/par-5 — https://japanlaw.org/en/local-tax-act/art-72-48-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-48-2/par-5 ## Cited by 1 provision cites 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-5041-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-2 --- ## 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-20261027T214204-304, 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