# 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-4271-2/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)（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — address `suppl-4271-2/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-4271-2/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — Transitional Measures Concerning Deferral of Collection, Ex Officio Deferral of Realization, and Deferral of Realization upon Application caption: machine translation, not official suppl-4271-2/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2 **第一項** 附則第一条第六号に掲げる規定による改正後の地方税法（以下「二十八年新法」という。）第十五条から第十五条の三まで及び第十六条（二十八年新法第十五条第一項又は第二項の規定による徴収の猶予に係る部分に限る。）の規定は、同号に掲げる規定の施行の日以後に申請される二十八年新法第十五条第一項又は第二項の規定による徴収の猶予について適用し、同日前に申請された同号に掲げる規定による改正前の地方税法（以下「二十八年旧法」という。）第十五条第一項又は第二項の規定による徴収の猶予については、なお従前の例による。 suppl-4271-2/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-1 The provisions of Articles 15 through 15-3 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions (hereinafter referred to as the "2016 New Act") and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of collection under Article 15, paragraph (1) or (2) of the 2016 New Act) apply to the deferral of collection under Article 15, paragraph (1) or (2) of the 2016 New Act applied for on or after the date of enforcement of the provisions set forth in that item, and with regard to the deferral of collection under Article 15, paragraph (1) or (2) of the Local Tax Act prior to amendment by the provisions set forth in that item (hereinafter referred to as the "2016 Former Act") applied for before that day, the provisions then in force continue to govern. machine translation, not official **第二項** 二十八年新法第十五条の五から第十五条の五の三まで及び第十六条（二十八年新法第十五条の五第一項の規定による換価の猶予に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後にされる同項の規定による換価の猶予について適用し、同日前にされた二十八年旧法第十五条の五第一項の規定による換価の猶予については、なお従前の例による。 suppl-4271-2/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-2 The provisions of Articles 15-5 through 15-5-3 of the 2016 New Act and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of realization under Article 15-5, paragraph (1) of the 2016 New Act) apply to the deferral of realization under that paragraph made on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, and with regard to the deferral of realization under Article 15-5, paragraph (1) of the 2016 Former Act made before that day, the provisions then in force continue to govern. machine translation, not official **第三項** 二十八年新法第十五条の六から第十五条の六の三まで及び第十六条（二十八年新法第十五条の六第一項の規定による換価の猶予に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後に同項に規定する納期限が到来する地方団体の徴収金について適用する。 suppl-4271-2/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-3 The provisions of Articles 15-6 through 15-6-3 of the 2016 New Act and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of realization under Article 15-6, paragraph (1) of the 2016 New Act) apply to local government levies for which the due date for payment prescribed in that paragraph arrives on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4271-2/art-2/par-1: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/local-tax-act/art-15 · https://japanlaw.org/l/325AC0000000226/art-15 - suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/ja/local-tax-act/art-15-2 · https://japanlaw.org/l/325AC0000000226/art-15-2 - suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/art-15-2-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2 - suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/ja/local-tax-act/art-15-2-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3 - suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3 - suppl-4271-2/art-2/par-1: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16 - suppl-4271-2/art-2/par-1: 二十八年新法第十五条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-15/par-1 - suppl-4271-2/art-2/par-1: 第二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-15/par-2 - suppl-4271-2/art-2/par-2: 二十八年新法第十五条の五から第十五条の五の三まで → 地方税法 第十五条の五 (Article 15-5), art-15-5 — https://japanlaw.org/ja/local-tax-act/art-15-5 · https://japanlaw.org/l/325AC0000000226/art-15-5 - suppl-4271-2/art-2/par-2: 二十八年新法第十五条の五から第十五条の五の三まで → 地方税法 第十五条の五の二 (Article 15-5-2), art-15-5-2 — https://japanlaw.org/ja/local-tax-act/art-15-5-2 · https://japanlaw.org/l/325AC0000000226/art-15-5-2 - suppl-4271-2/art-2/par-2: 二十八年新法第十五条の五から第十五条の五の三まで → 地方税法 第十五条の五の三 (Article 15-5-3), art-15-5-3 — https://japanlaw.org/ja/local-tax-act/art-15-5-3 · https://japanlaw.org/l/325AC0000000226/art-15-5-3 - suppl-4271-2/art-2/par-2: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16 - suppl-4271-2/art-2/par-2: 二十八年新法第十五条の五第一項 → 地方税法 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1 - suppl-4271-2/art-2/par-2: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - suppl-4271-2/art-2/par-3: 二十八年新法第十五条の六から第十五条の六の三まで → 地方税法 第十五条の六 (Article 15-6), art-15-6 — https://japanlaw.org/ja/local-tax-act/art-15-6 · https://japanlaw.org/l/325AC0000000226/art-15-6 - suppl-4271-2/art-2/par-3: 二十八年新法第十五条の六から第十五条の六の三まで → 地方税法 第十五条の六の二 (Article 15-6-2), art-15-6-2 — https://japanlaw.org/ja/local-tax-act/art-15-6-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-2 - suppl-4271-2/art-2/par-3: 二十八年新法第十五条の六から第十五条の六の三まで → 地方税法 第十五条の六の三 (Article 15-6-3), art-15-6-3 — https://japanlaw.org/ja/local-tax-act/art-15-6-3 · https://japanlaw.org/l/325AC0000000226/art-15-6-3 - suppl-4271-2/art-2/par-3: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16 - suppl-4271-2/art-2/par-3: 二十八年新法第十五条の六第一項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-1 - suppl-4271-2/art-2/par-3: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 ## 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六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T214204-288, 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