# 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-3591-88/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)（事業税に関する経過措置） — address `suppl-3591-88/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-3591-88/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-88/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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3591-88/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/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。）第七十二条第五項第十号の規定は、昭和六十年以後の年の年中における事業の所得に対して課すべき個人の事業税から適用し、昭和五十九年以前の年の年中における事業の所得に対して課する個人の事業税については、なお従前の例による。 suppl-3591-88/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-2/par-1 The provisions of Article 72, paragraph (5), item (x) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply from individual enterprise tax to be imposed on income from business during 1985 and later years, and for individual enterprise tax imposed on income from business during 1984 and earlier years, the provisions then in force continue to govern. machine translation, not official **第二項** この法律の施行の際現に存する塩業組合が行う事業に対して課する法人の事業税については、なお従前の例による。 suppl-3591-88/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-2/par-2 For corporate enterprise tax imposed on businesses conducted by salt industry associations existing at the time of enforcement of this Act, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3591-88/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-88/art-10/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-20261027T202151-291, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27