# Article 73-14, paragraph (9), 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-9/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 (9), item (i) (第七十三条の十四第九項第一号) 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 (9), item (i) (第七十三条の十四第九項第一号) — https://japanlaw.org/en/local-tax-act/art-73-14/par-9/item-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-73-14/par-9/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:

> 土地区画整理法第九十四条の規定による清算金で、同法第九十一条第四項の規定により換地を定めないこととされたことにより支払われるもの　同法第百三条第四項の規定による公告があつた日

English (Machine translation, not official):

> Settlement money under Article 94 of the Land Readjustment Act that is paid because it has been decided, pursuant to the provisions of Article 91, paragraph (4) of the Land Readjustment Act, that replotted land is not to be determined: the day of the public notice under the provisions of Article 103, paragraph (4) of the Land Readjustment 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:

> 土地区画整理法第九十四条の規定による清算金で、同法第九十一条第三項の規定により換地を定めないこととされたことにより支払われるもの　同法第百三条第四項の規定による公告があつた日

English (Machine translation, not official):

> Settlement money under Article 94 of the Land Readjustment Act that is paid because it has been decided, pursuant to the provisions of Article 91, paragraph (3) of the Land Readjustment Act, that replotted land is not to be determined: the day of the public notice under the provisions of Article 103, paragraph (4) of the Land Readjustment Act;

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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)