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Local Tax Act

Supplementary Provisions, Article 34-2, paragraph (8)

附則第三十四条の二第八項

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

    A person to whom paragraph (2) or (5) was applied must, when delivered the document prescribed in the preceding paragraph with regard to a transfer to which those provisions were applied, submit that document to the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications.

    第二項又は第五項の規定の適用を受けた者は、これらの規定の適用を受けた譲渡に係る前項に規定する書類の交付を受けた場合には、総務省令で定めるところにより、当該書類を市町村長に提出しなければならない。

  2. Not yet in force Act No. 2 of 2026 Moved to paragraph (10) and reworded

    A person to whom paragraph (2) or (5)(6) was applied must, when delivered the document prescribed in the preceding paragraph with regard to a transfer to which those provisions were applied, submit that document to the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications.

    第二項又は第五項第六項の規定の適用を受けた者は、これらの規定の適用を受けた譲渡に係る前項に規定する書類の交付を受けた場合には、総務省令で定めるところにより、当該書類を市町村長に提出しなければならない。

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