Its wordings
Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (4), item (ii), (b)
附則第三十四条の二第四項第二号ロ
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
the amount equivalent to 3/100 of the amount obtained by deducting 20,000,000 yen from those taxable long-term capital gains (4/100 where the person liable for tax has an address within the area of a designated city).
当該課税長期譲渡所得金額から二千万円を控除した金額の百分の三（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、百分の四）に相当する金額