# Article 224-3, paragraph (1), item (ii), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-224-3/par-1/item-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Article 224-3, paragraph (1), item (ii) (第二百二十四条の三第一項第二号) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 224-3, paragraph (1), item (ii) (第二百二十四条の三第一項第二号) — https://japanlaw.org/en/income-tax-act/art-224-3/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-224-3/par-1/item-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 64 of 2026

- State: In force

Japanese:

> その株式等の譲渡について売委託（次号に規定する株式等の競売についてのものを除く。）を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者又は同条第十一項に規定する登録金融機関

English (Japanese Law Translation, Ministry of Justice):

> a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act or a registered financial institution as prescribed in paragraph (11) of that Article which has been asked to make the sale for the transfer of the share or similar interest (other than through an auction of the share or similar interest as prescribed in the following item);

## 2. By 22 July 2027 — Act No. 64 of 2026

- State: Not yet in force
- Takes effect: By 22 July 2027
- The amendment: Reworded (Act No. 64 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20270722_508AC0000000064

Japanese:

> その株式等の譲渡について売委託（次号に規定する株式等の競売についてのものを除く。）を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者又は同条第十一項第一号に規定する登録金融機関

English (Machine translation, not official):

> a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act or a registered financial institution as prescribed in paragraph (11), item (i) of that Article which has been asked to make the sale for the transfer of the share or similar interest (other than through an auction of the share or similar interest as prescribed in the following item);

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270722_508AC0000000012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270722_508AC0000000064)