Its wordings
Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (4), item (ii), (a)
附則第三十四条の二第四項第二号イ
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
480,000 yen (640,000 yen where the person liable for tax has an address within the area of a designated city);
四十八万円（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、六十四万円）