# 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-4051-4/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)（個人の道府県民税に関する経過措置） — address `suppl-4051-4/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-4051-4/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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（個人の道府県民税に関する経過措置） — Transitional Measures Concerning Individual Prefectural Inhabitant Tax caption: machine translation, not official suppl-4051-4/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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。）附則第三条の三第一項及び第二項の規定は、平成五年度以後の年度分の個人の道府県民税について適用し、平成四年度分までの個人の道府県民税については、なお従前の例による。 suppl-4051-4/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-2/par-1 The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1993, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十四条第一項第五号の四の規定（同号イの規定に関する部分に限る。）は、道府県民税の所得割の納税義務者が平成五年一月一日以後に都道府県、市町村又は特別区に対して支出する寄附金について適用する。 suppl-4051-4/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-2/par-2 The provisions of Article 34, paragraph (1), item (v)-4 of the New Act (limited to the part relating to the provisions of (a) of that item) apply to donations that a person liable for the income levy of prefectural inhabitant tax makes to a prefecture, municipality or special ward on or after January 1, 1993. machine translation, not official --- ## Cites - suppl-4051-4/art-2/par-1: 附則第三条の三第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - suppl-4051-4/art-2/par-1: 第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2 ## 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一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-1 - 地方税法 附則第二十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-22/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-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, 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