# Article 73-14, paragraph (8), item (i), (d), 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/sub-4. 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), (d) (第七十三条の十四第八項第一号ニ) 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 73-14, paragraph (8), item (i), (d) (第七十三条の十四第八項第一号ニ) — https://japanlaw.org/en/local-tax-act/art-73-14/par-8/item-1/sub-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-73-14/par-8/item-1/sub-4)
- 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:

> 都市再開発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同法第百十八条の七第一項第三号に規定する施設建築敷地又は施設建築物に関する権利の価額

English (Machine translation, not official):

> the value of the right to the facility building site or facility building prescribed in Article 118-7, paragraph (1), item (iii) of the Urban Renewal Act as applied with terms replaced pursuant to Article 118-25-3, paragraph (3) of the Urban Renewal Act;

## 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:

> 都市再開発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同法第百十八条の七第一項第三号に規定する施設建築敷地又は施設建築物に関する権利の価額

English (Machine translation, not official):

> the value of the right to the facility building site or facility building prescribed in Article 118-7, paragraph (1), item (iii) of the Urban Renewal Act as applied with terms replaced pursuant to Article 118-25-2, paragraph (3) of the Urban Renewal Act;

---

## 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)