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Local Tax Act

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

附則第三十四条の二第十二項第三号

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

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

  1. In force today

    In addition to what is provided for in the preceding two items, Cabinet Order provides for the particulars necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax or municipal inhabitant tax in a case where the provisions of the preceding paragraph apply.

    前二号に定めるもののほか、前項の規定の適用がある場合における道府県民税又は市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。

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

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