# 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-3381-80/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-3381-80/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-3381-80/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/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-3381-80/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/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。）第十一条の七の規定は、この法律の施行の日（前条本文に規定する施行の日をいう。以下同じ。）以後に滞納となつた地方団体の徴収金について適用し、同日前に滞納となつている地方団体の徴収金に係る第二次納税義務については、なお従前の例による。 suppl-3381-80/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-2/par-1 The provisions of Article 11-7 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply to local government levies that become delinquent on or after the date of effect of this Act (meaning the date of effect prescribed in the main clause of the preceding Article; the same applies hereinafter), and the provisions then in force continue to govern secondary tax liability relating to local government levies that became delinquent before that date. machine translation, not official --- ## Cites - suppl-3381-80/art-2/par-1: 第十一条の七 → 地方税法 第十一条の七 (Article 11-7), art-11-7 — https://japanlaw.org/ja/local-tax-act/art-11-7 · https://japanlaw.org/l/325AC0000000226/art-11-7 - suppl-3381-80/art-2/par-1: 前条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3381-80/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-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-20261027T214204-230, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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