# Article 586, paragraph (2), item (v-2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-586/par-2/item-5-2. 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 586, paragraph (2), item (v-2) (第五百八十六条第二項第五号の二) 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 586, paragraph (2), item (v-2) (第五百八十六条第二項第五号の二) — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-5-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-586/par-2/item-5-2)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 3 wordings, oldest first.

## 1. Before Act No. 51 of 2026

- State: In force

Japanese:

> 医療法人、社会福祉法人その他政令で定める者が経営する介護保険法第八条第二十八項に規定する介護老人保健施設の用に供する土地

English (Machine translation, not official):

> Land used for a long-term care health facility prescribed in Article 8, paragraph (28) of the Long-Term Care Insurance Act that is operated by a medical care corporation, a social welfare corporation or any other person specified by Cabinet Order

## 2. 1 April 2027 — Act No. 51 of 2026

- State: Not yet in force
- Takes effect: 1 April 2027
- The amendment: Reworded (Act No. 51 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000051

Japanese:

> 医療法人、社会福祉法人その他政令で定める者が経営する介護保険法第八条第二十七項に規定する介護老人保健施設の用に供する土地

English (Machine translation, not official):

> Land used for a long-term care health facility prescribed in Article 8, paragraph (27) of the Long-Term Care Insurance Act that is operated by a medical care corporation, a social welfare corporation or any other person specified by Cabinet Order

## 3. By 24 June 2029 — Act No. 51 of 2026

- State: Not yet in force
- Takes effect: By 24 June 2029
- The amendment: Reworded (Act No. 51 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20290624_508AC0000000051

Japanese:

> 医療法人、社会福祉法人その他政令で定める者が経営する介護保険法第八条第二十八項に規定する介護老人保健施設の用に供する土地

English (Machine translation, not official):

> Land used for a long-term care health facility prescribed in Article 8, paragraph (28) of the Long-Term Care Insurance Act that is operated by a medical care corporation, a social welfare corporation or any other person specified by Cabinet Order

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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) (2 records)
- The Japanese text after: e-Gov (Digital Agency) (2 records)