# Article 73-14, paragraph (8), item (i), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-73-14/par-8/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 73-14, paragraph (8), item (i) (第七十三条の十四第八項第一号) 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 73-14, paragraph (8), item (i) (第七十三条の十四第八項第一号) — https://japanlaw.org/en/local-tax-act/art-73-14/par-8/item-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-73-14/par-8/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:

> 次に掲げる価額（都市再開発法第百三条第一項又は第百十八条の二十三第一項（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。次号において同じ。）の規定により確定した価額をいう。以下この号において同じ。）の合計額

English (Machine translation, not official):

> The total of the following values (meaning values finalized pursuant to the provisions of Article 103, paragraph (1) or Article 118-23, paragraph (1) of the Urban Renewal Act (including where it applies with terms replaced pursuant to Article 118-25-3, paragraph (3) of the Urban Renewal Act; the same applies in the following item); the same applies hereinafter in this item):

## 2. Date not yet set — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002

Japanese:

> 次に掲げる価額（都市再開発法第百三条第一項又は第百十八条の二十三第一項（同法第百十八条の二十五の二第三項の規定により読み替えて適用する場合を含む。次号において同じ。）の規定により確定した価額をいう。以下この号において同じ。）の合計額

English (Machine translation, not official):

> The total of the following values (meaning values finalized pursuant to the provisions of Article 103, paragraph (1) or Article 118-23, paragraph (1) of the Urban Renewal Act (including where it is applied with terms replaced pursuant to Article 118-25-2, paragraph (3) of the Urban Renewal Act; the same applies in the following item); the same applies hereinafter in this item):

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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/325AC0000000226/20270520_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270526_508AC0000000002)