Local Tax Act
Article 348, paragraph (2), item (ii-5)
第三百四十八条第二項第二号の五
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
tunnels specified by Cabinet Order that a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a rail track operator prescribed in Article 4 of the Act on Rail Tracks (Act No. 76 of 1921) directly provides for railway business or rail track operation in the urban area specified by Cabinet Order, or in the area specified by Cabinet Order among the area of an airport provided for public use specified by Cabinet Order and its surrounding area, within a city planning area designated pursuant to Article 5 of the City Planning Act (Act No. 100 of 1968);
鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法（大正十年法律第七十六号）第四条に規定する軌道経営者が都市計画法（昭和四十三年法律第百号）第五条の規定により指定された都市計画区域のうち政令で定める市街地の区域又は政令で定める公共の用に供する飛行場の区域及びその周辺の区域のうち政令で定める区域において直接鉄道事業又は軌道経営の用に供するトンネルで政令で定めるもの
tunnelsa tunnel specified by Cabinet Order that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act, or arailtrack operator prescribed in Article 4 of the Act on Rail Tracks (Act No. 76 of 1921), directlyprovidesuses for railway business orrailtrack operationin thewithin an urban area specified by Cabinet Order, or in theamong the city planning areas designated pursuant to Article 5 of the City Planning Act, or within an area specified by Cabinet Order among theareaareas of an airportprovidedused for publicusepurposes specified by Cabinet Order and its surroundingarea, within a city planning area designated pursuant to Article 5 of the City Planning Act (Act No. 100 of 1968)areas;鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法（大正十年法律第七十六号）第四条に規定する軌道経営者が都市計画法
（昭和四十三年法律第百号）第五条の規定により指定された都市計画区域のうち政令で定める市街地の区域又は政令で定める公共の用に供する飛行場の区域及びその周辺の区域のうち政令で定める区域において直接鉄道事業又は軌道経営の用に供するトンネルで政令で定めるもの