# Article 72-78, paragraph (2), item (i), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-72-78/par-2/item-1. 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 72-78, paragraph (2), item (i) (第七十二条の七十八第二項第一号) 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 72-78, paragraph (2), item (i) (第七十二条の七十八第二項第一号) — https://japanlaw.org/en/local-tax-act/art-72-78/par-2/item-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-72-78/par-2/item-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 国内（この法律の施行地をいう。以下この項及び第七十二条の八十の三において同じ。）に住所を有する個人事業者　その住所地

English (Machine translation, not official):

> an individual business operator who has a domicile in Japan (meaning the area where this Act is enforced; the same applies hereinafter in this paragraph and Article 72-80-3): the place of that domicile;

## 2. 1 April 2028 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280401_508AC0000000002

Japanese:

> 国内（この法律の施行地をいう。以下この項において同じ。）に住所を有する個人事業者　その住所地

English (Machine translation, not official):

> an individual business operator who has a domicile in Japan (meaning the area where this Act is enforced; the same applies hereinafter in this paragraph): the place of that domicile;

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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/325AC0000000226/20280101_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280401_508AC0000000002)