# 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-5051-1/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)（徴収猶予の申請手続等に関する経過措置） — address `suppl-5051-1/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-5051-1/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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（徴収猶予の申請手続等に関する経過措置） — Transitional Measures Concerning Procedures for Applying for Deferral of Collection, etc. caption: machine translation, not official suppl-5051-1/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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。）第十五条の二の規定は、前条第一号に掲げる規定の施行の日（以下「一号施行日」という。）以後に申請される地方税法第十五条第一項及び第二項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）について適用し、一号施行日前に申請された徴収の猶予については、なお従前の例による。 suppl-5051-1/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-2/par-1 The provisions of Article 15-2 of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply to the deferral of collection under Article 15, paragraphs (1) and (2) of the Local Tax Act (hereinafter referred to as "deferral of collection" in this Article) for which application is made on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article (hereinafter referred to as the "Item 1 Effective Date"), and the provisions then in force continue to govern deferral of collection for which application was made before the Item 1 Effective Date. machine translation, not official --- ## Cites - suppl-5051-1/art-2/par-1: 第十五条の二 → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/en/local-tax-act/art-15-2 · https://japanlaw.org/l/325AC0000000226/art-15-2 - suppl-5051-1/art-2/par-1: 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-5051-1/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 - suppl-5051-1/art-2/par-1: 地方税法第十五条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/local-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-15/par-1 - suppl-5051-1/art-2/par-1: 第二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/local-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-15/par-2 - suppl-5051-1/art-2/par-1: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5051-1/art-2 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-2 ## Cited by 2 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-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 - 地方税法 附則第二条第一項（徴収猶予の申請手続等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-2/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-20261027T214204-306, 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