# Article 701-34, paragraph (3), item (ix), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-701-34/par-3/item-9. 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 701-34, paragraph (3), item (ix) (第七百一条の三十四第三項第九号) 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 701-34, paragraph (3), item (ix) (第七百一条の三十四第三項第九号) — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-9 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-701-34/par-3/item-9)
- 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:

> 医療法第一条の五第一項に規定する病院及び同条第二項に規定する診療所、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で政令で定めるもの及び同条第二十九項に規定する介護医療院で政令で定めるもの並びに看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所

English (Machine translation, not official):

> a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act and a clinic prescribed in paragraph (2) of that Article, a long-term care health facility prescribed in Article 8, paragraph (28) of the Long-Term Care Insurance Act that is specified by Cabinet Order and a long-term care medical institute prescribed in paragraph (29) of that Article that is specified by Cabinet Order, and a training school for medical personnel such as nurses, assistant nurses, dental hygienists and others 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:

> 医療法第一条の五第一項に規定する病院及び同条第二項に規定する診療所、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で政令で定めるもの及び同条第二十八項に規定する介護医療院で政令で定めるもの並びに看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所

English (Machine translation, not official):

> a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act and a clinic prescribed in paragraph (2) of that Article, a long-term care health facility prescribed in Article 8, paragraph (27) of the Long-Term Care Insurance Act that is specified by Cabinet Order and a long-term care medical institute prescribed in paragraph (28) of that Article that is specified by Cabinet Order, and a training school for medical personnel such as nurses, assistant nurses, dental hygienists and others 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:

> 医療法第一条の五第一項に規定する病院及び同条第二項に規定する診療所、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で政令で定めるもの及び同条第二十九項に規定する介護医療院で政令で定めるもの並びに看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所

English (Machine translation, not official):

> a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act and a clinic prescribed in paragraph (2) of that Article, a long-term care health facility prescribed in Article 8, paragraph (28) of the Long-Term Care Insurance Act that is specified by Cabinet Order and a long-term care medical institute prescribed in paragraph (29) of that Article that is specified by Cabinet Order, and a training school for medical personnel such as nurses, assistant nurses, dental hygienists and others 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)