# 地方税法 / Local Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3361-74/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)（第二次納税義務に関する規定の適用） — address `suppl-3361-74/art-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/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（第二次納税義務に関する規定の適用） — Application of Provisions on Secondary Tax Liability caption: machine translation, not official suppl-3361-74/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-2 **第一項** この法律による改正後の地方税法（以下「新法」という。）第十一条の五の規定は、昭和三十七年度分以後の道府県民税及び市町村民税の所得割で滞納となつたものに係る地方団体の徴収金について適用し、昭和三十六年度分までの道府県民税及び市町村民税の所得割に係る地方団体の徴収金に関する第二次納税義務については、なお従前の例による。 suppl-3361-74/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-2/par-1 The provisions of Article 11-5 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply to local government levies relating to the income levy of prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1962 and after that have become delinquent, and the provisions then in force continue to govern secondary tax liability concerning local government levies relating to the income levy of prefectural inhabitant tax and municipal inhabitant tax through fiscal year 1961. machine translation, not official --- ## Cites - suppl-3361-74/art-2/par-1: 第十一条の五 → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/ja/local-tax-act/art-11-5 · https://japanlaw.org/l/325AC0000000226/art-11-5 --- ## 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-20261027T214204-230, 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