Its wordings
Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (4), item (i)
附則第三十四条の二第四項第一号
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
In force today
where the taxable long-term capital gains are 20,000,000 yen or less: the amount equivalent to 2.4/100 of those taxable long-term capital gains (3.2/100 where the person liable for tax has an address within the area of a designated city);
課税長期譲渡所得金額が二千万円以下である場合 当該課税長期譲渡所得金額の百分の二・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の三・二）に相当する金額