# 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-3491-19/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規定の適用） — address `suppl-3491-19/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-3491-19/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/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規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3491-19/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2 **第一項** 別段の定めがあるものを除き、改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分（新法第五十条の二の規定によつて課する所得割に関する部分を除く。）は、昭和四十九年度分の個人の道府県民税から適用し、昭和四十八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-3491-19/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-1 Except as otherwise provided, the provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 50-2 of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1974, and for individual prefectural inhabitant tax up to fiscal year 1973, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十二条第四項第一号の規定の適用については、昭和四十九年度分の個人の道府県民税に限り、同号中「二十万円」とあるのは、「十九万二千五百円」とする。 suppl-3491-19/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-2 In applying Article 32, paragraph (4), item (i) of the New Act, only for individual prefectural inhabitant tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen". machine translation, not official **第三項** 次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分は、昭和四十九年四月一日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この条において同じ。）について適用し、同日前に開始した事業年度分の法人の道府県民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税については、なお従前の例による。 suppl-3491-19/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-3 Except as provided in the following paragraph, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 1974 (hereinafter referred to as the "Effective Date") and to corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. machine translation, not official **第四項** 新法第五十一条第一項の規定は、昭和四十九年五月一日以後に終了する事業年度分の法人の道府県民税及び同日以後の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前の解散又は合併による清算所得に対する法人税額に係る法人の道府県民税については、なお従前の例による。 suppl-3491-19/art-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-4 The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after May 1, 1974 and to corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. machine translation, not official --- ## Cites - suppl-3491-19/art-2/par-1: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3491-19/art-2/par-2: 新法第三十二条第四項第一号 → 地方税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-4/item-1 - suppl-3491-19/art-2/par-3: 次項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3491-19/art-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-4 - suppl-3491-19/art-2/par-3: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3491-19/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2 - suppl-3491-19/art-2/par-4: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-3 --- ## 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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-281, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, 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