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Local Tax Act

Supplementary Provisions, Article 34-2, paragraph (12), item (i)

附則第三十四条の二第十二項第一号

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

    In Article 17-5, paragraphs (3) and (4) and Article 18, paragraph (1), "statutory payment due date" is deemed to be replaced with "the deadline for the filing prescribed in Article 34-2, paragraph (10) of the Supplementary Provisions";

    第十七条の五第三項及び第四項並びに第十八条第一項中「法定納期限」とあるのは、「附則第三十四条の二第十項に規定する申告の期限」とする。

  2. Not yet in force Act No. 2 of 2026 Moved to paragraph (14), item (i); its words stay the same

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