# 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-3631-110/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)（保全担保に係る経過措置） — address `suppl-3631-110/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-3631-110/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/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（保全担保に係る経過措置） — Transitional Measures Concerning Security for Preservation caption: machine translation, not official suppl-3631-110/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-2 **第一項** 改正前の地方税法（以下「旧法」という。）第十六条の三の規定により提供された道府県たばこ消費税、娯楽施設利用税、料理飲食等消費税又は市町村たばこ消費税に係る地方団体の徴収金の担保は、それぞれ改正後の地方税法（以下「新法」という。）第十六条の三の規定により提供された道府県たばこ税、ゴルフ場利用税、特別地方消費税又は市町村たばこ税に係る地方団体の徴収金の担保とみなす。 suppl-3631-110/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-2/par-1 The security for local government levies relating to prefectural tobacco consumption tax, amusement facility use tax, consumption tax on meals, drinks, etc. or municipal tobacco consumption tax provided pursuant to the provisions of Article 16-3 of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") is deemed to be security for local government levies relating to prefectural tobacco tax, golf course use tax, special local consumption tax or municipal tobacco tax, respectively, provided pursuant to the provisions of Article 16-3 of the Local Tax Act after amendment (hereinafter referred to as the "New Act"). machine translation, not official --- ## Cites - suppl-3631-110/art-2/par-1: 第十六条の三 → 地方税法 第十六条の三 (Article 16-3), art-16-3 — https://japanlaw.org/ja/local-tax-act/art-16-3 · https://japanlaw.org/l/325AC0000000226/art-16-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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-20261027T214204-250, translated 2026-10-28 - This site's parser, version 222 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27