# 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-3621-94/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)（地方税の確定金額等の端数計算に関する経過措置） — address `suppl-3621-94/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-3621-94/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-94/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（地方税の確定金額等の端数計算に関する経過措置） — Transitional Measures Concerning Calculation of Fractions of Finalized Amounts of Local Tax, etc. caption: machine translation, not official suppl-3621-94/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第二十条の四の二第三項及び第六項の規定は昭和六十三年四月一日以後に確定する地方税について、同条第五項（同条第七項において準用する場合を含む。）の規定は同日以後に納付され、若しくは納入される延滞金、同日以後に確定する過少申告加算金、不申告加算金若しくは重加算金又は同日以後に還付のためその支出を決定し、若しくは充当する過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。 suppl-3621-94/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-2/par-1 The provisions of Article 20-4-2, paragraphs (3) and (6) of the Local Tax Act after amendment (hereinafter referred to as the "New Act") apply to local tax finalized on or after April 1, 1988, and the provisions of paragraph (5) of that Article (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) apply to interest on refund relating to delinquency charges paid or remitted on or after that date, additional charges for understatement, additional charges for failure to file or substantial additional charges finalized on or after that date, or refunds relating to local government levies such as overpayments or payments by mistake for which, on or after that date, disbursement is decided for the purpose of refund or which are appropriated. machine translation, not official --- ## Cites - suppl-3621-94/art-2/par-1: 第二十条の四の二第三項 → 地方税法 第二十条の四の二第三項 (Article 20-4-2, paragraph (3)), art-20-4-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-3 - suppl-3621-94/art-2/par-1: 第六項 → 地方税法 第二十条の四の二第六項 (Article 20-4-2, paragraph (6)), art-20-4-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-6 - suppl-3621-94/art-2/par-1: 同条第五項 → 地方税法 第二十条の四の二第五項 (Article 20-4-2, paragraph (5)), art-20-4-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-5 - suppl-3621-94/art-2/par-1: 同条第七項 → 地方税法 第二十条の四の二第七項 (Article 20-4-2, paragraph (7)), art-20-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7 ## 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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-2 - 地方税法 附則第八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-8/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-20261027T214204-247, 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