# 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-3611-82/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)（研究所の解散等） — address `suppl-3611-82/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-3611-82/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-82/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（研究所の解散等） — Dissolution of the Institute and Related Matters caption: machine translation, not official suppl-3611-82/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2 **第一項** 農業機械化研究所（以下「研究所」という。）は、機構の成立の時において解散するものとし、その一切の権利及び義務は、その時において機構が承継する。 suppl-3611-82/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2/par-1 The Institute of Agricultural Machinery (hereinafter referred to as "the Institute") is to be dissolved at the time of the establishment of the Organization, and the Organization succeeds to all of its rights and obligations at that time. machine translation, not official ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十四条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-1 - 地方税法 附則第十四条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-2 - 地方税法 附則第十四条第三項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-14/par-3 - 地方税法 附則第十六条第一項（旧促進法等の暫定的効力等） — https://japanlaw.org/ja/local-tax-act/suppl-3611-82/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-16/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-20261027T214204-246, 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