# 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-4281-13/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)（連帯納税義務及び第二次納税義務に関する経過措置） — address `suppl-4281-13/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-4281-13/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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（連帯納税義務及び第二次納税義務に関する経過措置） — Transitional Measures Concerning Joint Tax Liability and Secondary Tax Liability caption: machine translation, not official suppl-4281-13/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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。）第十条の三の規定は、前条第二号に掲げる規定の施行の日以後に行われる新法第十条の三に規定する合併等について適用する。 suppl-4281-13/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-1 The provisions of Article 10-3 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to mergers, etc. prescribed in Article 10-3 of the New Act that take place on or after the date of enforcement of the provisions listed in item (ii) of the preceding Article. machine translation, not official **第二項** 新法第十一条の七の規定は、前条第二号に掲げる規定の施行の日以後に滞納となった地方団体の徴収金（同日前に事業を譲渡した場合における当該事業に係るもの（以下この項において「特定地方団体徴収金」という。）を除く。）について適用し、同日前に滞納となっている地方団体の徴収金（特定地方団体徴収金を含む。）については、なお従前の例による。 suppl-4281-13/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-2 The provisions of Article 11-7 of the New Act apply to local government levies that become delinquent on or after the date of enforcement of the provisions listed in item (ii) of the preceding Article (excluding those relating to a business transferred before that date (hereinafter in this paragraph referred to as "specified local government levies")), and with regard to local government levies that became delinquent before that date (including specified local government levies), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-13/art-2/par-1: 第十条の三 → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/ja/local-tax-act/art-10-3 · https://japanlaw.org/l/325AC0000000226/art-10-3 - suppl-4281-13/art-2/par-1: 前条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2 - suppl-4281-13/art-2/par-2: 新法第十一条の七 → 地方税法 第十一条の七 (Article 11-7), art-11-7 — https://japanlaw.org/ja/local-tax-act/art-11-7 · https://japanlaw.org/l/325AC0000000226/art-11-7 - suppl-4281-13/art-2/par-2: 前条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-13/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2 - suppl-4281-13/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-4281-13/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-2 ## 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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-2 - 地方税法 附則第二条第二項（連帯納税義務及び第二次納税義務に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-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-20261027T202151-346, 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