# 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-4251-3/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、決定等の期間制限の特例及び消滅時効に関する経過措置） — address `suppl-4251-3/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-4251-3/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3/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、決定等の期間制限の特例及び消滅時効に関する経過措置） — Transitional Measures Concerning Special Provisions on Time Limits for Reassessment, Determination, etc. and Extinctive Prescription caption: machine translation, not official suppl-4251-3/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/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。）第十七条の六第一項第四号の規定は、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二十条の九の三第一項の規定による更正の請求に係る更正又は当該更正に伴う新法第十七条の四第一項第一号に規定する加算金の決定について適用し、施行日前にされた第一条の規定による改正前の地方税法（以下「旧法」という。）第二十条の九の三第一項の規定による更正の請求に係る更正又は当該更正に伴う旧法第十七条の四第一項第一号に規定する加算金の決定については、なお従前の例による。 suppl-4251-3/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-2/par-1 The provisions of Article 17-6, paragraph (1), item (iv) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to a reassessment pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the New Act on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date") or the determination of additional charges prescribed in Article 17-4, paragraph (1), item (i) of the New Act accompanying that reassessment, and with regard to a reassessment pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") before the Effective Date or the determination of additional charges prescribed in Article 17-4, paragraph (1), item (i) of the Former Act accompanying that reassessment, 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、施行日以後にされる新法第二十条の九の三第一項の規定による更正の請求に係る新法第十八条第一項に規定する地方税の徴収権について適用し、施行日前にされた旧法第二十条の九の三第一項の規定による更正の請求に係る旧法第十八条第一項に規定する地方税の徴収権については、なお従前の例による。 suppl-4251-3/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-2/par-2 The provisions of Article 18, paragraph (1) of the New Act apply to the right to collect local taxes prescribed in Article 18, paragraph (1) of the New Act pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the New Act on or after the Effective Date, and with regard to the right to collect local taxes prescribed in Article 18, paragraph (1) of the Former Act pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4251-3/art-2/par-1: 第十七条の六第一項第四号 → 地方税法 第十七条の六第一項第四号 (Article 17-6, paragraph (1), item (iv)), art-17-6/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-4 - suppl-4251-3/art-2/par-1: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1 - suppl-4251-3/art-2/par-1: 新法第十七条の四第一項第一号 → 地方税法 第十七条の四第一項第一号 (Article 17-4, paragraph (1), item (i)), art-17-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-1 - suppl-4251-3/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-4251-3/art-2/par-2: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/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-20261027T214204-286, 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-20261027T214204-286, 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