# 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-4231-115/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)（更正、決定等の期間制限及び消滅時効に関する経過措置） — address `suppl-4231-115/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-4231-115/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115/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（更正、決定等の期間制限及び消滅時効に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. and Extinctive Prescription caption: machine translation, not official suppl-4231-115/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/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。）第十七条の五の規定は、この法律の施行の日（以下「施行日」という。）以後に同条第一項に規定する法定納期限が到来する地方税又は加算金について適用し、施行日前に第一条の規定による改正前の地方税法（以下「旧法」という。）第十七条の五第一項に規定する法定納期限が到来した地方税に係る更正、決定若しくは賦課決定又は加算金の決定をすることができる期間については、なお従前の例による。 suppl-4231-115/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-1 The provisions of Article 17-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local tax or additional charges for which the statutory payment due date prescribed in paragraph (1) of that Article arrives on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the period within which a reassessment, determination or assessment determination, or a determination of additional charges, may be made for local tax for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十八条第一項の規定は、施行日以後に同項に規定する法定納期限が到来する地方税（当該地方税に係る延滞金及び加算金を含む。以下この項において同じ。）について適用し、施行日前に旧法第十八条第一項に規定する法定納期限が到来した地方税の徴収権の時効については、なお従前の例による。 suppl-4231-115/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-2 The provisions of Article 18, paragraph (1) of the New Act apply to local tax (including delinquency charges and additional charges on that local tax; the same applies hereinafter in this paragraph) for which the statutory payment due date prescribed in that paragraph arrives on or after the Effective Date, and with regard to the extinctive prescription of the right to collect local tax for which the statutory payment due date prescribed in Article 18, paragraph (1) of the Former Act arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4231-115/art-2/par-1: 第十七条の五 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/ja/local-tax-act/art-17-5 · https://japanlaw.org/l/325AC0000000226/art-17-5 - suppl-4231-115/art-2/par-1: 同条第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1 - suppl-4231-115/art-2/par-2: 新法第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1 - suppl-4231-115/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4231-115/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第二項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-2 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-12/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-20261027T202151-336, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-242, 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