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Local Tax Act

Supplementary Provisions, Article 34-2, paragraph (4), item (ii)

附則第三十四条の二第四項第二号

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

    where the taxable long-term capital gains exceed 20,000,000 yen: the total of the following amounts:

    課税長期譲渡所得金額が二千万円を超える場合 次に掲げる金額の合計額

  2. Not yet in force Act No. 2 of 2026 Moved to paragraph (5), item (ii); its words stay the same

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