# 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-4211-9/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-4211-9/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-4211-9/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-9/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-4211-9/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/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。）附則第五条の四第三項の規定は、平成二十二年度以後の年度分の個人の道府県民税について適用し、平成二十一年度分までの個人の道府県民税に係る同項に規定する道府県民税住宅借入金等特別税額控除申告書の提出については、なお従前の例による。 suppl-4211-9/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-1 The provisions of Article 5-4, paragraph (3) 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 2010 and subsequent fiscal years, and with regard to the filing of the prefectural inhabitant tax housing loan, etc. special tax credit return prescribed in that paragraph relating to individual prefectural inhabitant tax up to fiscal 2009, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五十三条第三十項及び第四十項から第四十四項まで並びに附則第八条の二第三項（新法第五十三条の規定に係る部分に限る。次項において同じ。）の規定は、この法律の施行の日（以下「施行日」という。）以後にされる新法第五十三条第四十項の道府県知事の更正に係る同項に規定する仮装経理法人税割額について適用し、施行日前にされた旧法に基づく仮装経理に係る更正（第一条の規定による改正前の地方税法（以下「旧法」という。）第五十三条第三十項又は第三十一項の道府県知事の更正をいう。次項において同じ。）により減少した法人税割額については、なお従前の例による。 suppl-4211-9/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-2 The provisions of Article 53, paragraph (30) and paragraphs (40) through (44) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 53 of the New Act; the same applies in the following paragraph) apply to the corporation tax levy amount paid on fictitious accounting prescribed in Article 53, paragraph (40) of the New Act relating to a reassessment by the prefectural governor under that paragraph made on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the corporation tax levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment by the prefectural governor under Article 53, paragraph (30) or (31) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"); the same applies in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法第五十三条第三十項及び第四十項から第四十四項まで並びに附則第八条の二第三項の規定は、道府県知事が施行日前に旧法に基づく仮装経理に係る更正をした場合において、当該旧法に基づく仮装経理に係る更正を受けた法人につき施行日以後に新法第五十三条第四十二項各号に掲げる事実が生じたときについても適用する。この場合において、同条第三十項中「この項」とあるのは「この項又は地方税法等の一部を改正する法律（平成二十一年法律第九号）第一条の規定による改正前の地方税法（以下この条において「旧法」という。）第五十三条第三十項若しくは第三十一項」と、同条第四十一項及び第四十二項中「第三十項」とあるのは「第三十項又は旧法第五十三条第三十項若しくは第三十一項」とする。 suppl-4211-9/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-3 Notwithstanding the preceding paragraph, the provisions of Article 53, paragraph (30) and paragraphs (40) through (44) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act also apply where a prefectural governor made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of Article 53, paragraph (42) of the New Act arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "this paragraph" in paragraph (30) of that Article is deemed to be replaced with "this paragraph or Article 53, paragraph (30) or (31) of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2009) (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (30)" in paragraphs (41) and (42) of that Article is deemed to be replaced with "paragraph (30) or Article 53, paragraph (30) or (31) of the Former Act". machine translation, not official --- ## Cites - suppl-4211-9/art-2/par-1: 附則第五条の四第三項 → 地方税法 附則第五条の四第三項 (Supplementary Provisions, Article 5-4, paragraph (3)), suppl-3251-226/art-5-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-3 - suppl-4211-9/art-2/par-2: 第四十項から第四十四項まで → 地方税法 第五十三条第六十二項 (Article 53, paragraph (62)), art-53/par-62 — https://japanlaw.org/ja/local-tax-act/art-53/par-62 · https://japanlaw.org/l/325AC0000000226/art-53/par-62 - suppl-4211-9/art-2/par-2: 第四十項から第四十四項まで → 地方税法 第五十三条第六十三項 (Article 53, paragraph (63)), art-53/par-63 — https://japanlaw.org/ja/local-tax-act/art-53/par-63 · https://japanlaw.org/l/325AC0000000226/art-53/par-63 - suppl-4211-9/art-2/par-2: 第四十項から第四十四項まで → 地方税法 第五十三条第六十四項 (Article 53, paragraph (64)), art-53/par-64 — https://japanlaw.org/ja/local-tax-act/art-53/par-64 · https://japanlaw.org/l/325AC0000000226/art-53/par-64 - suppl-4211-9/art-2/par-2: 第四十項から第四十四項まで → 地方税法 第五十三条第八十二項 (Article 53, paragraph (82)), art-53/par-82 — https://japanlaw.org/ja/local-tax-act/art-53/par-82 · https://japanlaw.org/l/325AC0000000226/art-53/par-82 - suppl-4211-9/art-2/par-2: 新法第五十三条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53 - suppl-4211-9/art-2/par-2: 次項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4211-9/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-3 - suppl-4211-9/art-2/par-3: 前項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4211-9/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-2 - suppl-4211-9/art-2/par-3: 第四十項から第四十四項まで → 地方税法 第五十三条第六十二項 (Article 53, paragraph (62)), art-53/par-62 — https://japanlaw.org/ja/local-tax-act/art-53/par-62 · https://japanlaw.org/l/325AC0000000226/art-53/par-62 - suppl-4211-9/art-2/par-3: 第四十項から第四十四項まで → 地方税法 第五十三条第六十三項 (Article 53, paragraph (63)), art-53/par-63 — https://japanlaw.org/ja/local-tax-act/art-53/par-63 · https://japanlaw.org/l/325AC0000000226/art-53/par-63 - suppl-4211-9/art-2/par-3: 第四十項から第四十四項まで → 地方税法 第五十三条第六十四項 (Article 53, paragraph (64)), art-53/par-64 — https://japanlaw.org/ja/local-tax-act/art-53/par-64 · https://japanlaw.org/l/325AC0000000226/art-53/par-64 - suppl-4211-9/art-2/par-3: 第四十項から第四十四項まで → 地方税法 第五十三条第八十二項 (Article 53, paragraph (82)), art-53/par-82 — https://japanlaw.org/ja/local-tax-act/art-53/par-82 · https://japanlaw.org/l/325AC0000000226/art-53/par-82 - suppl-4211-9/art-2/par-3: この条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53 ## Cited by 4 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-4211-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-2 - 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-2 - 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-3 - 地方税法 附則第十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19/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-20261027T202151-331, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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