# Article 314-2, paragraph (1), item (vi), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-314-2/par-1/item-6. 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 314-2, paragraph (1), item (vi) (第三百十四条の二第一項第六号) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 314-2, paragraph (1), item (vi) (第三百十四条の二第一項第六号) — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-6 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-314-2/par-1/item-6)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 障害者である所得割の納税義務者又は障害者である同一生計配偶者若しくは扶養親族を有する所得割の納税義務者　各障害者につき二十六万円（その者が特別障害者（障害者のうち、精神又は身体に重度の障害がある者で政令で定めるものをいう。第三項及び第八項並びに第三百十四条の六において同じ。）である場合には、三十万円）

English (Machine translation, not official):

> a person liable for the income levy who is a person with a disability, or a person liable for the income levy who has a spouse in the same household or dependent who is a person with a disability: 260,000 yen for each person with a disability (300,000 yen if that person is a person with a particular disability (meaning, among persons with disabilities, those with a severe mental or physical disability who are specified by Cabinet Order; the same applies in paragraphs (3) and (8) and Article 314-6))

## 2. 1 January 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 障害者である所得割の納税義務者又は障害者である同一生計配偶者若しくは扶養親族を有する所得割の納税義務者　各障害者につき二十六万円（その者が特別障害者（障害者のうち、精神又は身体に重度の障害がある者で政令で定めるものをいう。以下この款及び第三百十七条の三の三第二項第二号において同じ。）である場合には、三十万円）

English (Machine translation, not official):

> a person liable for the income levy who is a person with a disability, or a person liable for the income levy who has a spouse in the same household or dependent who is a person with a disability: 260,000 yen for each person with a disability (300,000 yen if that person is a person with a particular disability (meaning, among persons with disabilities, those with a severe mental or physical disability who are specified by Cabinet Order; the same applies hereinafter in this Subsection and Article 317-3-3, paragraph (2), item (ii)))

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- 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/325AC0000000226/20270101_507AC0000000007)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)