# Article 348, paragraph (2), item (ii-5), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-348/par-2/item-2-5. 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 348, paragraph (2), item (ii-5) (第三百四十八条第二項第二号の五) 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 348, paragraph (2), item (ii-5) (第三百四十八条第二項第二号の五) — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-5 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-348/par-2/item-2-5)
- 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:

> 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法（大正十年法律第七十六号）第四条に規定する軌道経営者が都市計画法（昭和四十三年法律第百号）第五条の規定により指定された都市計画区域のうち政令で定める市街地の区域又は政令で定める公共の用に供する飛行場の区域及びその周辺の区域のうち政令で定める区域において直接鉄道事業又は軌道経営の用に供するトンネルで政令で定めるもの

English (Machine translation, not official):

> tunnels specified by Cabinet Order that a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a rail track operator prescribed in Article 4 of the Act on Rail Tracks (Act No. 76 of 1921) directly provides for railway business or rail track operation in the urban area specified by Cabinet Order, or in the area specified by Cabinet Order among the area of an airport provided for public use specified by Cabinet Order and its surrounding area, within a city planning area designated pursuant to Article 5 of the City Planning Act (Act No. 100 of 1968);

## 2. 1 April 2029 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 April 2029
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20290401_508AC0000000002

Japanese:

> 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法（大正十年法律第七十六号）第四条に規定する軌道経営者が都市計画法第五条の規定により指定された都市計画区域のうち政令で定める市街地の区域又は政令で定める公共の用に供する飛行場の区域及びその周辺の区域のうち政令で定める区域において直接鉄道事業又は軌道経営の用に供するトンネルで政令で定めるもの

English (Machine translation, not official):

> a tunnel specified by Cabinet Order that a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act, or a track operator prescribed in Article 4 of the Act on Rail Tracks (Act No. 76 of 1921), directly uses for railway business or track operation within an urban area specified by Cabinet Order among the city planning areas designated pursuant to Article 5 of the City Planning Act, or within an area specified by Cabinet Order among the areas of an airport used for public purposes specified by Cabinet Order and its surrounding areas;

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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/325AC0000000226/20290101_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20290401_508AC0000000002)