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by 24 June 2029, on a day set by

Local Tax Act

地方税法(ちほうぜいほう)

2 provisions changed

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 (27)(28) 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二十七項第二十八項に規定する介護老人保健施設の用に供する土地

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 (27)(28) of the Long-Term Care Insurance Act that is specified by Cabinet Order and a long-term care medical institute prescribed in paragraph (28)(29) 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二十七項第二十八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二十八項第二十九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