# 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-4101-27/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)（道府県民税に関する経過措置） — address `suppl-4101-27/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-4101-27/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/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（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4101-27/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/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。）第三十五条並びに新法附則第三条の三第一項及び第二項の規定は、平成十年度以後の年度分の個人の道府県民税について適用し、平成九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-4101-27/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2/par-1 The provisions of Article 35 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1997. machine translation, not official **第二項** 新法第三十四条並びに新法附則第三十三条の三から第三十四条の二まで、第三十四条の三及び第三十五条の規定は、平成十一年度以後の年度分の個人の道府県民税について適用し、平成十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-4101-27/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2/par-2 The provisions of Article 34 of the New Act and Articles 33-3 through 34-2, Article 34-3 and Article 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1999 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1998. machine translation, not official --- ## Cites - suppl-4101-27/art-2/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35 - suppl-4101-27/art-2/par-1: 新法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-4101-27/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 - suppl-4101-27/art-2/par-2: 新法第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-4101-27/art-2/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十三条の三 (Supplementary Provisions, Article 33-3), suppl-3251-226/art-33-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3 - suppl-4101-27/art-2/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-4101-27/art-2/par-2: 新法附則第三十三条の三から第三十四条の二まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-4101-27/art-2/par-2: 第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-4101-27/art-2/par-2: 第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 ## 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-4101-27/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-1/par-1/item-2 - 地方税法 附則第二十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-20/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-259, 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