# 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-5071-7/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-5071-7/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-5071-7/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/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-5071-7/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/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。）第二十三条第一項（第七号及び第九号に係る部分に限る。）、第三項及び第四項、第三十四条並びに第四十五条の二第一項並びに附則第四条第七項（第一号に係る部分に限る。）、附則第四条の二第七項（第一号に係る部分に限る。）、附則第三十三条の二第三項（第一号に係る部分に限る。）、附則第三十三条の三第三項（第一号に係る部分に限る。）、附則第三十四条第三項（第一号に係る部分に限る。）、附則第三十五条第四項（第一号に係る部分に限る。）、附則第三十五条の二第四項（第一号に係る部分に限る。）及び附則第三十五条の四第二項（第一号に係る部分に限る。）の規定は、令和八年度以後の年度分の個人の道府県民税について適用し、令和七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-5071-7/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-1 The provisions of Article 23, paragraph (1) (limited to the parts pertaining to items (vii) and (ix)), paragraphs (3) and (4), Article 34 and Article 45-2, paragraph (1) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act"), and Article 4, paragraph (7) (limited to the part pertaining to item (i)), Article 4-2, paragraph (7) (limited to the part pertaining to item (i)), Article 33-2, paragraph (3) (limited to the part pertaining to item (i)), Article 33-3, paragraph (3) (limited to the part pertaining to item (i)), Article 34, paragraph (3) (limited to the part pertaining to item (i)), Article 35, paragraph (4) (limited to the part pertaining to item (i)), Article 35-2, paragraph (4) (limited to the part pertaining to item (i)) and Article 35-4, paragraph (2) (limited to the part pertaining to item (i)) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal year 2026 and thereafter, and for individual prefectural inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 令和八年度分の個人の道府県民税に係る申告書の提出に係る新法第四十五条の二第一項の規定の適用については、同項ただし書中「特定親族特別控除額（特定親族（前年の合計所得金額が八十五万円以下であるものに限る。）に係るものを除く。）」とあるのは、「特定親族特別控除額」とする。 suppl-5071-7/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-2 With regard to the application of Article 45-2, paragraph (1) of the New Act to the submission of the return for individual prefectural inhabitant tax for fiscal year 2026, the phrase "amount of special deduction for specified relatives prescribed in Article 34, paragraph (4) (excluding that relating to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less))" in the proviso to that paragraph is deemed to be replaced with "amount of special deduction for specified relatives prescribed in Article 34, paragraph (4)". machine translation, not official **第三項** 新法第四十五条の三の二第一項の規定は、前条第一号に掲げる規定の施行の日（以下この条及び附則第八条において「一号施行日」という。）以後に支払を受けるべき新法第四十五条の二第一項ただし書に規定する給与について提出する新法第四十五条の三の二第一項及び第三項の規定による申告書について適用し、一号施行日前に支払を受けるべき第一条の規定による改正前の地方税法（以下「旧法」という。）第四十五条の二第一項ただし書に規定する給与について提出した旧法第四十五条の三の二第一項及び第三項の規定による申告書については、なお従前の例による。 suppl-5071-7/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-3 The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns under Article 45-3-2, paragraphs (1) and (3) of the New Act submitted with regard to the salary prescribed in the proviso to Article 45-2, paragraph (1) of the New Act that is to be paid on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article (hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Item 1 Effective Date"), and for the returns under Article 45-3-2, paragraphs (1) and (3) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") submitted with regard to the salary prescribed in the proviso to Article 45-2, paragraph (1) of the Former Act that was to be paid before the Item 1 Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第四十五条の三の三第一項の規定は、一号施行日以後に支払を受けるべき所得税法（昭和四十年法律第三十三号）第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。以下この項及び附則第八条第四項において「公的年金等」という。）について提出する新法第四十五条の三の三第一項の規定による申告書について適用し、一号施行日前に支払を受けるべき公的年金等について提出した旧法第四十五条の三の三第一項の規定による申告書については、なお従前の例による。 suppl-5071-7/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-4 The provisions of Article 45-3-3, paragraph (1) of the New Act apply to the returns under the provisions of Article 45-3-3, paragraph (1) of the New Act submitted with regard to the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (excluding that to which the provisions of Article 203-7 of that Act apply; hereinafter in this paragraph and Article 8, paragraph (4) of the Supplementary Provisions referred to as "public pension, etc.") that is to be received on or after the Item 1 Effective Date, and for the returns under the provisions of Article 45-3-3, paragraph (1) of the Former Act submitted with regard to public pension, etc. that was to be received before the Item 1 Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 所得税法等の一部を改正する法律（令和七年法律第十三号。以下この条及び附則第八条において「所得税法等改正法」という。）附則第四十四条の規定によりなお従前の例によることとされる所得税法等改正法第八条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下この条及び附則第八条において「旧租税特別措置法」という。）第四十二条の十二の六第一項に規定する認定特定高度情報通信技術活用設備について同条第二項の規定を適用する場合における旧法第二十三条第一項第四号（旧租税特別措置法第四十二条の十二の六の規定に係る部分に限る。）及び附則第八条第十二項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。 suppl-5071-7/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-5 With regard to the application of the provisions of Article 23, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (12) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-6, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Former Act on Special Measures Concerning Taxation") prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Income Tax Act Amendment Act") are applied to the certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article, for which the provisions then in force continue to govern pursuant to the provisions of Article 44 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern. machine translation, not official **第六項** 所得税法等改正法附則第四十五条第一項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の七第四項に規定する情報技術事業適応設備について同項の規定を適用する場合及び所得税法等改正法附則第四十五条第二項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の七第五項に規定する事業適応繰延資産について同項の規定を適用する場合における旧法第二十三条第一項第四号（旧租税特別措置法第四十二条の十二の七の規定に係る部分に限る。）及び附則第八条第十三項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。 suppl-5071-7/art-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-6 With regard to the application of the provisions of Article 23, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-7 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (13) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-7, paragraph (4) of the Former Act on Special Measures Concerning Taxation are applied to the information technology business adaptation equipment prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act and in the case where the provisions of Article 42-12-7, paragraph (5) of the Former Act on Special Measures Concerning Taxation are applied to the business adaptation deferred assets prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5071-7/art-2/par-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1 - suppl-5071-7/art-2/par-1: 第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7 - suppl-5071-7/art-2/par-1: 第九号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-9 - suppl-5071-7/art-2/par-1: 第三項 → 地方税法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/local-tax-act/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-23/par-3 - suppl-5071-7/art-2/par-1: 第四項 → 地方税法 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/local-tax-act/art-23/par-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-4 - suppl-5071-7/art-2/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-5071-7/art-2/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-5071-7/art-2/par-1: 附則第四条第七項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-3251-226/art-4/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-7 - suppl-5071-7/art-2/par-1: 第一号 → 地方税法 附則第四条第七項第一号 (Supplementary Provisions, Article 4, paragraph (7), item (i)), suppl-3251-226/art-4/par-7/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-7/item-1 - suppl-5071-7/art-2/par-2: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-5071-7/art-2/par-3: 新法第四十五条の三の二第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-1 - suppl-5071-7/art-2/par-3: 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-5071-7/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-1 - suppl-5071-7/art-2/par-3: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5071-7/art-2 — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2 - suppl-5071-7/art-2/par-3: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5071-7/art-8 — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-8 - suppl-5071-7/art-2/par-3: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-5071-7/art-2/par-3: 第三項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-3 - suppl-5071-7/art-2/par-4: 新法第四十五条の三の三第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 - suppl-5071-7/art-2/par-4: 所得税法（昭和四十年法律第三十三号）第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1 - suppl-5071-7/art-2/par-4: 同法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7 - suppl-5071-7/art-2/par-4: この項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-7/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-4 - suppl-5071-7/art-2/par-4: 附則第八条第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5071-7/art-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-8/par-4 - suppl-5071-7/art-2/par-5: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5071-7/art-2 — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2 - suppl-5071-7/art-2/par-5: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5071-7/art-8 — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-8 - suppl-5071-7/art-2/par-5: 所得税法等改正法第八条 → e-Gov law 507AC0000000013, 第八条 (Article 8), art-8 — not held in this collection ## Cited by 4 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-5071-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/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-5071-7/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-3 - 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-4 - 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-5071-7/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-5 --- ## 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-20261027T214204-307, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-308, 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