# Article 317-3-3, paragraph (5), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-317-3-3/par-5. 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 317-3-3, paragraph (5) (第三百十七条の三の三第五項) 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 317-3-3, paragraph (5) (第三百十七条の三の三第五項) — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-5 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-317-3-3/par-5)
- 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:

> 前項の規定の適用がある場合における第三項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「公的年金等支払者に受理されたとき」とあるのは「公的年金等支払者が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。

English (Machine translation, not official):

> With regard to the application of the provisions of paragraph (3) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided".

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

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Moved to paragraph (6) and reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 前項の規定の適用がある場合における第四項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「公的年金等支払者に受理されたとき」とあるのは「公的年金等支払者が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。

English (Machine translation, not official):

> With regard to the application of the provisions of paragraph (4) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided".

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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)