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on 1 April 2027, in 5 months

Local Tax Act

地方税法(ちほうぜいほう)

2 provisions changed · 3 provisions in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

Article 586 · Non-Taxation of the Special Land Holding Tax第五百八十六条(特別土地保有税の非課税)

Read it in the amended law
  • ChangedArticle 586, paragraph (2), item (v-2)Every wording

    Land used for a long-term care health facility prescribed in Article 8, paragraph (28)(27) of the Long-Term Care Insurance Act that is operated by a medical care corporation, a social welfare corporation or any other person specified by Cabinet Order

    医療法人、社会福祉法人その他政令で定める者が経営する介護保険法第八条第二十八項第二十七項に規定する介護老人保健施設の用に供する土地

    Act No. 51 of 2026 changes it again, by .

Article 701-34 · Scope of Exemption from Business Office Tax第七百一条の三十四(事業所税の非課税の範囲)

Read it in the amended law
  • ChangedArticle 701-34, paragraph (3), item (ix)Every wording

    a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act and a clinic prescribed in paragraph (2) of that Article, a long-term care health facility prescribed in Article 8, paragraph (28)(27) of the Long-Term Care Insurance Act that is specified by Cabinet Order and a long-term care medical institute prescribed in paragraph (29)(28) of that Article that is specified by Cabinet Order, and a training school for medical personnel such as nurses, assistant nurses, dental hygienists and others specified by Cabinet Order;

    医療法第一条の五第一項に規定する病院及び同条第二項に規定する診療所、介護保険法第八条第二十八項第二十七項に規定する介護老人保健施設で政令で定めるもの及び同条第二十九項第二十八項に規定する介護医療院で政令で定めるもの並びに看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所

    Act No. 51 of 2026 changes it again, by .

3 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 1 · Effective Date附則第一条(施行期日)

3 added
Read it in the amended law
  • AddedSupplementary Provisions, Article 1, paragraph (1)

    This Act comes into effect on April 1, 2027; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

    この法律は、令和九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

  • AddedSupplementary Provisions, Article 1, paragraph (1), items (i) to (iii)

    Omitted

    略

  • AddedSupplementary Provisions, Article 1, paragraph (1), item (iv)

    the provisions of Article 2 (excluding the amending provision listed in the preceding item), the provisions of Article 4 (excluding the amending provision listed in that item), the provisions of Article 6 (excluding the amending provision listed in that item), the provision, in Article 7, amending the Table of Contents of the Child Welfare Act, the provision amending Article 25-2, paragraph (1) of that Act, the provision amending Article 33-23-11, paragraph (1) of that Act, the provision adding four Articles to Section 9 of Chapter II of that Act, and the provision amending Article 61-3 of that Act, the provisions of Article 10, and the provisions of Article 14 (excluding the amending provision listed in that item); the provisions of Articles 18 through 20, Article 32, Article 34, Article 36, Article 41, Article 43 and Article 45 of the Supplementary Provisions, the provisions of Article 47 of the Supplementary Provisions (excluding the amending provision listed in that item), the provisions of Articles 53 and 55 of the Supplementary Provisions, the provisions of Article 58 of the Supplementary Provisions (excluding the amending provision listed in that item), and the provisions of Articles 61, 63, 67, 69, 71 and 74 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years from the date of promulgation;

    第二条の規定(前号に掲げる改正規定を除く。)、第四条の規定(同号に掲げる改正規定を除く。)、第六条の規定(同号に掲げる改正規定を除く。)、第七条中児童福祉法の目次の改正規定、同法第二十五条の二第一項の改正規定、同法第三十三条の二十三の十一第一項の改正規定、同法第二章第九節に四条を加える改正規定及び同法第六十一条の三の改正規定、第十条の規定並びに第十四条の規定(同号に掲げる改正規定を除く。)並びに附則第十八条から第二十条まで、第三十二条、第三十四条、第三十六条、第四十一条、第四十三条及び第四十五条の規定、附則第四十七条の規定(同号に掲げる改正規定を除く。)、附則第五十三条及び第五十五条の規定、附則第五十八条の規定(同号に掲げる改正規定を除く。)並びに附則第六十一条、第六十三条、第六十七条、第六十九条、第七十一条及び第七十四条の規定 公布の日から起算して三年を超えない範囲内において政令で定める日