# Article 45-3-3, paragraph (1), item (iii), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-45-3-3/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 45-3-3, paragraph (1), item (iii) (第四十五条の三の三第一項第三号) 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 45-3-3, paragraph (1), item (iii) (第四十五条の三の三第一項第三号) — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1/item-3 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-45-3-3/par-1/item-3)
- 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:

> 扶養親族又は特定親族の氏名

English (Machine translation, not official):

> the name of a dependent or specified relative;

## 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:

> この法律の施行地において公的年金等（所得税法第二百三条の七の規定の適用を受けるものに限る。）の支払を受ける第二十四条第一項第一号に掲げる者（当該年中に支払を受けるべき当該公的年金等の額がその年最初に当該公的年金等の支払を受けるべき日の前日の現況において政令で定める金額に満たない者を除く。）であつて、障害者、寡婦若しくはひとり親に該当する者又は特定配偶者若しくは扶養親族（年齢十六歳未満の者又は控除対象扶養親族に限る。）若しくは特定親族（合計所得金額が八十五万円以下であるものに限る。）を有する者

English (Machine translation, not official):

> a person listed in Article 24, paragraph (1), item (i) who receives payment of public pension, etc. (limited to that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced (excluding a person for whom the amount of that public pension, etc. to be paid during that year is less than the amount specified by Cabinet Order as of the day before the day on which the person is first to receive payment of that public pension, etc. in that year), and who is a person with a disability, a widow or a single parent, or who has a specified spouse, a dependent (limited to a person under 16 years of age or a claimable dependent) or a specified relative (limited to a person whose total income is 850,000 yen or less).

---

## 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)