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Local Tax Act

Article 586, paragraph (2), item (v-2)

第五百八十六条第二項第五号の二

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

How the changes are shown

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

  1. In force today

    Land used for a long-term care health facility prescribed in Article 8, paragraph (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二十八項に規定する介護老人保健施設の用に供する土地

  2. Not yet in force Act No. 51 of 2026 Reworded

    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

  3. Not yet in force Act No. 51 of 2026 Reworded

    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

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