# 地方税法 / Local Tax Act — 第三条の二 (Supplementary Provisions, Article 3-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4231-57/art-3-2. 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: 第三条の二 (Supplementary Provisions, Article 3-2)（地方税法の一部改正に伴う調整規定） — address `suppl-4231-57/art-3-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-57/art-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-57/art-3-2 - 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. --- ### 第三条の二（地方税法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-4231-57/art-3-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-57/art-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-57/art-3-2 **第一項** 附則第一条第一号に掲げる規定の施行の日が地方税法等の一部を改正する法律（平成二十三年法律第　　　号）の施行の日前である場合には、同号中「附則第十一条第六項」とあるのは「附則第十一条第十項」と、「附則第十五条第二十二項」とあるのは「附則第十五条第三十項」とし、前条のうち、地方税法附則第十一条第六項の改正規定中「附則第十一条第六項」とあるのは「附則第十一条第十項」と、同条第八項の改正規定中「同条第八項」とあるのは「同条第十二項」と、同法附則第十五条第二十二項の改正規定中「附則第十五条第二十二項」とあるのは「附則第十五条第三十項」と、同条第二十五項の改正規定中「同条第二十五項」とあるのは「同条第三十四項」とする。 suppl-4231-57/art-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-57/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-57/art-3-2/par-1 If the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions precedes the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. ___ of 2011), the phrase "Article 11, paragraph (6) of the Supplementary Provisions" in that item is deemed to be replaced with "Article 11, paragraph (10) of the Supplementary Provisions" and the phrase "Article 15, paragraph (22) of the Supplementary Provisions" with "Article 15, paragraph (30) of the Supplementary Provisions", and in the preceding Article, in the provisions amending Article 11, paragraph (6) of the Supplementary Provisions of the Local Tax Act, the phrase "Article 11, paragraph (6) of the Supplementary Provisions" is deemed to be replaced with "Article 11, paragraph (10) of the Supplementary Provisions", in the provisions amending paragraph (8) of that Article, the phrase "paragraph (8) of that Article" with "paragraph (12) of that Article", in the provisions amending Article 15, paragraph (22) of the Supplementary Provisions of that Act, the phrase "Article 15, paragraph (22) of the Supplementary Provisions" with "Article 15, paragraph (30) of the Supplementary Provisions", and in the provisions amending paragraph (25) of that Article, the phrase "paragraph (25) of that Article" with "paragraph (34) of that Article". machine translation, not official **第二項** 前項の場合において、この法律の施行の日が現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号）の施行の日後であるときには、前項の規定により読み替えられた前条のうち、地方税法附則第十一条第十項の改正規定中「附則第十一条第十項」とあるのは「附則第十一条第六項」と、同条第十二項の改正規定中「同条第十二項」とあるのは「同条第八項」と、同法附則第十五条第三十項の改正規定中「附則第十五条第三十項」とあるのは「附則第十五条第二十二項」と、同条第三十四項の改正規定中「同条第三十四項」とあるのは「同条第二十五項」とする。 suppl-4231-57/art-3-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-57/art-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-57/art-3-2/par-2 In the case under the preceding paragraph, if the date of enforcement of this Act is after the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011), then in the preceding Article as read with the terms replaced pursuant to the preceding paragraph, in the provisions amending Article 11, paragraph (10) of the Supplementary Provisions of the Local Tax Act, the phrase "Article 11, paragraph (10) of the Supplementary Provisions" is deemed to be replaced with "Article 11, paragraph (6) of the Supplementary Provisions", in the provisions amending paragraph (12) of that Article, the phrase "paragraph (12) of that Article" with "paragraph (8) of that Article", in the provisions amending Article 15, paragraph (30) of the Supplementary Provisions of that Act, the phrase "Article 15, paragraph (30) of the Supplementary Provisions" with "Article 15, paragraph (22) of the Supplementary Provisions", and in the provisions amending paragraph (34) of that Article, the phrase "paragraph (34) of that Article" with "paragraph (25) of that Article". machine translation, not official --- ## Cites - suppl-4231-57/art-3-2/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4231-57/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-57/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-57/art-1/par-1/item-1 - suppl-4231-57/art-3-2/par-2: 前項 → 地方税法 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-4231-57/art-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4231-57/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-57/art-3-2/par-1 ## 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-4231-57/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-57/art-1/par-1/item-1 - 地方税法 附則第三条の二第二項（地方税法の一部改正に伴う調整規定） — https://japanlaw.org/ja/local-tax-act/suppl-4231-57/art-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-57/art-3-2/par-2 --- ## 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-20261027T214204-281, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-281, 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