# 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-3501-18/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)（還付加算金に関する規定の適用） — address `suppl-3501-18/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-3501-18/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18/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（還付加算金に関する規定の適用） — Application of Provisions on Interest on Refund caption: machine translation, not official suppl-3501-18/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第十七条の四第一項の規定は、昭和五十年四月一日（以下「施行日」という。）以後に還付のため支出を決定し、又は充当する過納金に加算すべき金額について適用し、施行日前に還付のため支出を決定し、又は充当した過納金に加算すべき金額については、なお従前の例による。 suppl-3501-18/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-2/par-1 The provisions of Article 17-4, paragraph (1) of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") apply to the amount to be added to an overpayment for which expenditure for a refund is determined, or which is appropriated, on or after April 1, 1975 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the amount to be added to an overpayment for which expenditure for a refund was determined, or which was appropriated, before the Effective Date. machine translation, not official --- ## Cites - suppl-3501-18/art-2/par-1: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, 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