# Article 72-5, paragraph (1), item (vii), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-72-5/par-1/item-7. 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 72-5, paragraph (1), item (vii) (第七十二条の五第一項第七号) 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 72-5, paragraph (1), item (vii) (第七十二条の五第一項第七号) — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-7 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-72-5/par-1/item-7) - The law's amendments: https://japanlaw.org/en/local-tax-act/amendments - 3 wordings, oldest first. ## 1. Before Act No. 60 of 2024 - State: In force Japanese: > 損害保険料率算出団体、地方競馬全国協会、高圧ガス保安協会、日本電気計器検定所、危険物保安技術協会、日本消防検定協会、軽自動車検査協会、小型船舶検査機構、外国人技能実習機構、日本勤労者住宅協会、広域臨海環境整備センター、原子力発電環境整備機構、広域的運営推進機関、使用済燃料再処理・廃炉推進機構、認可金融商品取引業協会、商品先物取引協会、貸金業協会、自動車安全運転センター、金融経済教育推進機構、脱炭素成長型経済構造移行推進機構及び日本学術会議 English (Machine translation, not official): > non-life insurance rating organizations, the National Association of Local Racing, the High Pressure Gas Safety Institute of Japan, the Japan Electric Meters Inspection Corporation, the Hazardous Materials Safety Techniques Association, the Japan Fire Equipment Inspection Institute, the Light Motor Vehicle Inspection Organization, the Small Craft Inspection Organization, the Organization for Technical Intern Training, the Japan Workers' Housing Association, the Wide-Area Coastal Environmental Improvement Center, the Nuclear Waste Management Organization of Japan, the Organization for Cross-regional Coordination of Transmission Operators, Japan, the Spent Fuel Reprocessing and Decommissioning Facilitation Organization, authorized financial instruments firms associations, commodity futures associations, money lenders associations, the Safe Driving Center, the Japan Financial Literacy and Education Corporation, the GX Acceleration Agency, and the Science Council of Japan; ## 2. 1 April 2027 — Act No. 60 of 2024 - State: Not yet in force - Takes effect: 1 April 2027 - The amendment: Reworded (Act No. 60 of 2024) — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060 Japanese: > 損害保険料率算出団体、地方競馬全国協会、高圧ガス保安協会、日本電気計器検定所、危険物保安技術協会、日本消防検定協会、軽自動車検査協会、小型船舶検査機構、外国人育成就労機構、日本勤労者住宅協会、広域臨海環境整備センター、原子力発電環境整備機構、広域的運営推進機関、使用済燃料再処理・廃炉推進機構、認可金融商品取引業協会、商品先物取引協会、貸金業協会、自動車安全運転センター、金融経済教育推進機構、脱炭素成長型経済構造移行推進機構及び日本学術会議 English (Machine translation, corrected on review, not official): > non-life insurance rating organizations, the National Association of Racing, the High Pressure Gas Safety Institute, the Japan Electric Meters Inspection Corporation, the Hazardous Materials Safety Technology Association, the Japan Fire Equipment Inspection Institute, the Light Motor Vehicle Inspection Organization, the Small Craft Inspection Organization, the Organization for Employment for Skill Development for Foreign Nationals, the Japan Workers' Housing Association, the Bay Area Marine and Environment Consolidation Center, the Nuclear Waste Management Organization, the Organization for Promotion of Cross-regional Operation, the Spent Nuclear Fuel Reprocessing and Decommissioning Promotion Organization, authorized financial instruments firms associations, commodity futures associations, money lenders associations, the Automobile Safe Driving Center, the Financial and Economic Education Promotion Organization, the GX Acceleration Agency, and the Science Council of Japan; ## 3. By 16 April 2027 — Act No. 59 of 2026 - State: Not yet in force - Takes effect: By 16 April 2027 - The amendment: Reworded (Act No. 59 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059 Japanese: > 損害保険料率算出団体、地方競馬全国協会、高圧ガス保安協会、日本電気計器検定所、危険物保安技術協会、日本消防検定協会、軽自動車検査協会、小型船舶検査機構、外国人育成就労機構、日本勤労者住宅協会、広域臨海環境整備センター、原子力発電環境整備機構、広域的運営推進機関、使用済燃料再処理・廃炉推進機構、認可金融商品取引業協会、商品先物取引協会、貸金業協会、自動車安全運転センター、金融経済教育推進機構、脱炭素成長型経済構造移行推進機構、日本学術会議及び先端技術研究成果活用推進機構 English (Machine translation, corrected on review, not official): > non-life insurance rating organizations, the National Association of Racing, the High Pressure Gas Safety Institute, the Japan Electric Meters Inspection Corporation, the Hazardous Materials Safety Technology Association, the Japan Fire Equipment Inspection Institute, the Light Motor Vehicle Inspection Organization, the Small Craft Inspection Organization, the Organization for Employment for Skill Development for Foreign Nationals, the Japan Workers' Housing Association, the Bay Area Marine and Environment Consolidation Center, the Nuclear Waste Management Organization, the Organization for Promotion of Cross-regional Operation, the Spent Nuclear Fuel Reprocessing and Decommissioning Promotion Organization, authorized financial instruments firms associations, commodity futures associations, money lenders associations, the Automobile Safe Driving Center, the Financial and Economic Education Promotion Organization, the GX Acceleration Agency, the Science Council of Japan, and the Advanced Technology Research Results Utilization Promotion Organization; --- ## 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)