# Article 73-14, paragraph (9), item (ii), 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-2. 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 (ii) (第七十三条の十四第九項第二号) 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 (ii) (第七十三条の十四第九項第二号) — https://japanlaw.org/en/local-tax-act/art-73-14/par-9/item-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-73-14/par-9/item-2)
- 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:

> 都市再開発法第九十一条第一項の規定による補償金で、同法第七十九条第三項若しくは同法第百十一条の規定により読み替えられた同法第七十九条第三項の規定により施設建築物の一部等若しくは建築施設の部分が与えられないように定められたことにより支払われるもの又はやむを得ない事情により同法第七十一条第一項の規定による申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるもの　同法第七十三条第一項第二十四号の権利変換期日

English (Machine translation, not official):

> Compensation under Article 91, paragraph (1) of the Urban Renewal Act that is paid because it has been provided, pursuant to the provisions of Article 79, paragraph (3) of the Urban Renewal Act or Article 79, paragraph (3) of the Urban Renewal Act as applied with terms replaced pursuant to Article 111 of the Urban Renewal Act, that a part of a facility building, etc. or a part of a building facility is not to be given, or that is paid on the basis of an application under Article 71, paragraph (1) of the Urban Renewal Act in cases specified by Cabinet Order as those where the application is found to have been made owing to unavoidable circumstances: the rights conversion date under Article 73, paragraph (1), item (xxiv) 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:

> 都市再開発法第九十一条第一項の規定による補償金で、同法第七十九条第三項若しくは同法第百十一条第三項の規定により読み替えられた同法第七十九条第三項の規定により施設建築物の一部等若しくは建築施設の部分が与えられないように定められたことにより支払われるもの又はやむを得ない事情により同法第七十一条第一項の規定による申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるもの　同法第七十三条第一項第二十四号の権利変換期日

English (Machine translation, not official):

> Compensation under Article 91, paragraph (1) of the Urban Renewal Act that is paid because it has been provided, pursuant to the provisions of Article 79, paragraph (3) of the Urban Renewal Act or Article 79, paragraph (3) of the Urban Renewal Act as applied with terms replaced pursuant to Article 111, paragraph (3) of the Urban Renewal Act, that a part of a facility building, etc. or a part of a building facility is not to be given, or that is paid on the basis of an application under Article 71, paragraph (1) of the Urban Renewal Act in cases specified by Cabinet Order as those where the application is found to have been made owing to unavoidable circumstances: the rights conversion date under Article 73, paragraph (1), item (xxiv) of the Urban Renewal 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)