# Article 747-4, its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-747-4. 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 747-4 (第七百四十七条の四) 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 747-4 (第七百四十七条の四) — https://japanlaw.org/en/local-tax-act/art-747-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-747-4)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 3 wordings, oldest first.

## 1. Before Act No. 7 of 2025

- State: In force

Japanese:

> 地方税関係通知の特例

English (Machine translation, not official):

> Special Provisions on Local Tax Notices

## 2. 1 April 2027 — Act No. 7 of 2025

- State: Not yet in force
- Takes effect: 1 April 2027
- The amendment: Reworded (Act No. 7 of 2025) — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007

Japanese:

> 他の行政機関の長に対して行う地方税関係通知の特例

English (Machine translation, not official):

> Special Provisions on Local Tax Notices Made to the Head of Another Administrative Organ

## 3. 1 May 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 May 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002

Japanese:

> 他の行政機関の長に対して行う地方税関係通知等の特例

English (Machine translation, not official):

> Special Provisions on Local Tax Notices, etc. Made to the Head of Another Administrative Organ

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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) (2 records)
- The Japanese text after: e-Gov (Digital Agency) (2 records)