# 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-3561-15/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)（更正、決定等の期間制限及び消滅時効に関する経過措置） — address `suppl-3561-15/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-3561-15/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15/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（更正、決定等の期間制限及び消滅時効に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. and Extinctive Prescription caption: machine translation, not official suppl-3561-15/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五の規定は、前条第七号に掲げる規定の施行の日以後に新法第十七条の五第一項に規定する法定納期限が到来する地方税又は加算金について適用し、同日前に当該法定納期限が到来した地方税に係る更正、決定若しくは賦課決定又は加算金の決定をすることができる期間については、なお従前の例による。 suppl-3561-15/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-1 The provisions of Article 17-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local tax or additional charges for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the New Act arrives on or after the effective date of the provisions set forth in item (vii) of the preceding Article, and for the period during which reassessment, determination or assessment determination, or determination of additional charges may be made with respect to local tax for which that statutory payment due date arrived before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十八条の二の規定は、前条第七号に掲げる規定の施行の日以後に新法第十八条第一項に規定する法定納期限が到来する地方税（当該地方税に係る延滞金及び加算金を含む。）について適用し、同日前に当該法定納期限が到来した地方税の徴収権の時効については、なお従前の例による。 suppl-3561-15/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-2 The provisions of Article 18-2 of the New Act apply to local tax (including the delinquency charges and additional charges relating to that local tax) for which the statutory payment due date prescribed in Article 18, paragraph (1) of the New Act arrives on or after the effective date of the provisions set forth in item (vii) of the preceding Article, and for the prescription of the right to collect local tax for which that statutory payment due date arrived before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3561-15/art-2/par-1: 第十七条の五 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/ja/local-tax-act/art-17-5 · https://japanlaw.org/l/325AC0000000226/art-17-5 - suppl-3561-15/art-2/par-1: 前条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-3561-15/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 - suppl-3561-15/art-2/par-1: 新法第十七条の五第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1 - suppl-3561-15/art-2/par-2: 新法第十八条の二 → 地方税法 第十八条の二 (Article 18-2), art-18-2 — https://japanlaw.org/ja/local-tax-act/art-18-2 · https://japanlaw.org/l/325AC0000000226/art-18-2 - suppl-3561-15/art-2/par-2: 前条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-3561-15/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 - suppl-3561-15/art-2/par-2: 新法第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17/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-20261027T214204-242, 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