# 地方税法 / Local Tax Act — 第十八条の二 (Supplementary Provisions, Article 18-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2. 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: 第十八条の二 (Supplementary Provisions, Article 18-2) — address `suppl-3251-226/art-18-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2 - 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. --- ### 第十八条の二 〔削除 / repealed〕 suppl-3251-226/art-18-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2 **第一項** 削除 suppl-3251-226/art-18-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2/par-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第二十九条の八第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-29-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8/par-1 - 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-1 - 地方税法 附則第十一条第三項第一号 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-11/par-3/item-1 - 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1 - 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-11/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-1 - 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-8/par-1 - 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-1 - 地方税法 附則第十条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-12/par-1 - 地方税法 附則第十三条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-13/par-4 --- ## 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27