# Article 703-5, paragraph (2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-703-5/par-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 703-5, paragraph (2) (第七百三条の五第二項) 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 703-5, paragraph (2) (第七百三条の五第二項) — https://japanlaw.org/en/local-tax-act/art-703-5/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-703-5/par-2)
- 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:

> 市町村は、国民健康保険税の納税義務者の属する世帯内に六歳に達する日以後の最初の三月三十一日以前である被保険者がある場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する被保険者均等割額を減額するものとする。

English (Machine translation, not official):

> Where there is, in the household to which a person liable for national health insurance tax belongs, an insured person who is on or before the first March 31 on or after the day on which the person reaches the age of six, the municipality is to reduce the per capita levy amount on insured persons imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.

## 2. 1 April 2027 — Act No. 31 of 2026

- State: Not yet in force
- Takes effect: 1 April 2027
- The amendment: Reworded (Act No. 31 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000031

Japanese:

> 市町村は、国民健康保険税の納税義務者の属する世帯内に十八歳に達する日以後の最初の三月三十一日以前である被保険者がある場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する被保険者均等割額を減額するものとする。

English (Machine translation, not official):

> Where there is, in the household to which a person liable for national health insurance tax belongs, an insured person who is on or before the first March 31 on or after the day on which the person reaches the age of 18, the municipality is to reduce the per capita levy amount on insured persons imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards 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) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_508AC0000000031)