# Article 314-2, paragraph (1), item (viii-2), 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-8-2. 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 314-2, paragraph (1), item (viii-2) (第三百十四条の二第一項第八号の二) 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 (viii-2) (第三百十四条の二第一項第八号の二) — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-8-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-314-2/par-1/item-8-2)
- 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:

> ひとり親である所得割の納税義務者　三十万円

English (Machine translation, not official):

> a person liable for the income levy who is a single parent: 300,000 yen

## 2. 1 January 2028 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> ひとり親である所得割の納税義務者　三十三万円

English (Machine translation, not official):

> a person liable for the income levy who is a single parent: 330,000 yen;

---

## 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/325AC0000000226/20271205_507AC0000000057)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280101_508AC0000000002)