# 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-5021-26/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)（新型コロナウイルス感染症等に係る徴収猶予の特例に関する経過措置） — address `suppl-5021-26/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-5021-26/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-26/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（新型コロナウイルス感染症等に係る徴収猶予の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions for Deferral of Collection Related to Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-5021-26/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-2 **第一項** この法律の施行の日から二月を経過した日前に納付し、又は納入すべき地方団体の徴収金については、第一条の規定による改正後の地方税法附則第五十九条第一項中「その地方団体の徴収金の納期限内」とあるのは「地方税法等の一部を改正する法律（令和二年法律第二十六号）の施行の日（以下この項において「施行日」という。）から二月を経過する日まで」と、「その地方団体の徴収金の納期限後」とあるのは「施行日から二月を経過した日以後」として、同項の規定を適用する。 suppl-5021-26/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-2/par-1 With regard to local government levies to be paid or remitted before the day on which two months have elapsed from the date of enforcement of this Act, the provisions of Article 59, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 apply, with the phrase "within the due date for payment of those local government levies" in that paragraph replaced with "until the day on which two months elapse from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) (hereinafter in this paragraph referred to as the 'Effective Date')" and the phrase "after the due date for payment of those local government levies" replaced with "on or after the day on which two months have elapsed from the Effective Date". machine translation, not official --- ## Cites - suppl-5021-26/art-2/par-1: 地方税法附則第五十九条第一項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/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-20261027T202151-356, 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-20261027T202151-356, 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