# Article 703-4, paragraph (3), item (ii), (d), its wordings — Local Tax Act

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How the wording of Article 703-4, paragraph (3), item (ii), (d) (第七百三条の四第三項第二号ニ) 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 703-4, paragraph (3), item (ii), (d) (第七百三条の四第三項第二号ニ) — https://japanlaw.org/en/local-tax-act/art-703-4/par-3/item-2/sub-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-703-4/par-3/item-2/sub-4)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 31 of 2026

- State: In force

Japanese:

> その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険の事務の執行に要する費用を除く。）のための収入（国民健康保険法第七十三条の二第一項に規定する出産育児交付金を含み、同法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額

English (Machine translation, not official):

> The amount of revenue for other expenses required for national health insurance services borne by the special account for national health insurance of the municipality concerned (excluding expenses required for administering national health insurance) (including the childbirth and childcare grants prescribed in Article 73-2, paragraph (1) of the National Health Insurance Act, and excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of that Act);

## 2. By 4 June 2028 — Act No. 31 of 2026

- State: Not yet in force
- Takes effect: By 4 June 2028
- The amendment: Reworded (Act No. 31 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280604_508AC0000000031

Japanese:

> その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険の事務の執行に要する費用を除く。）のための収入（国民健康保険法第七十三条の二第一項に規定する出産交付金を含み、同法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額

English (Machine translation, not official):

> The amount of revenue for other expenses required for national health insurance services borne by the special account for national health insurance of the municipality concerned (excluding expenses required for administering national health insurance) (including the childbirth grants prescribed in Article 73-2, paragraph (1) of the National Health Insurance Act, and excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of that Act);

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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/325AC0000000226/20280401_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280604_508AC0000000031)