# Article 37-2, paragraph (1), item (iii), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-37-2/par-1/item-3. 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 37-2, paragraph (1), item (iii) (第三十七条の二第一項第三号) 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 37-2, paragraph (1), item (iii) (第三十七条の二第一項第三号) — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-3 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-37-2/par-1/item-3)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 4 of 2024

- State: In force

Japanese:

> 所得税法第七十八条第二項第二号及び第三号に掲げる寄附金（同条第三項の規定により特定寄附金とみなされるものを含む。）並びに租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金（次号に掲げる寄附金を除く。）のうち、住民の福祉の増進に寄与する寄附金として当該道府県の条例で定めるもの

English (Machine translation, not official):

> Of the donations listed in Article 78, paragraph (2), items (ii) and (iii) of the Income Tax Act (including those deemed to be specified donations under paragraph (3) of that Article) and the donations relating to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the donations listed in the following item), those specified by a Prefectural Ordinance of the prefecture concerned as donations that contribute to the improvement of the welfare of residents;

## 2. 1 January 2027 — Act No. 4 of 2024

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 4 of 2024) — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004

Japanese:

> 所得税法第七十八条第二項第二号から第四号までに掲げる寄附金及び租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金（次号に掲げる寄附金を除く。）のうち、住民の福祉の増進に寄与する寄附金として当該道府県の条例で定めるもの

English (Machine translation, not official):

> Of the donations listed in Article 78, paragraph (2), items (ii) through (iv) of the Income Tax Act and the donations related to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the donations listed in the following item), those specified by Prefectural Ordinance of the prefecture as donations contributing to the promotion of the welfare of residents;

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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/325AC0000000226/20261126_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_506AC0000000004)