# 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-4191-4/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)（道府県民税に関する経過措置） — address `suppl-4191-4/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-4191-4/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-4/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（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-4191-4/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-2 **第一項** この法律による改正後の地方税法（以下「新法」という。）の規定中法人の道府県民税に関する部分は、平成十九年四月一日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税、施行日以後に開始する連結事業年度分の法人の道府県民税及び施行日以後に開始する計算期間分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税、施行日前に開始した連結事業年度分の法人の道府県民税及び施行日前に開始した計算期間分の法人の道府県民税については、なお従前の例による。 suppl-4191-4/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-2/par-1 The provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2007 (hereinafter referred to as the "Effective Date"), corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate prefectural inhabitant tax for calculation periods beginning on or after the Effective Date, and, for corporate prefectural inhabitant tax for business years that began before the Effective Date, corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, and corporate prefectural inhabitant tax for calculation periods that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/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-20261027T214204-275, 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