# Supplementary Provisions, Article 15, paragraph (39), item (i), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-15/par-39/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 Supplementary Provisions, Article 15, paragraph (39), item (i) (附則第十五条第三十九項第一号) 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: Supplementary Provisions, Article 15, paragraph (39), item (i) (附則第十五条第三十九項第一号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-39/item-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-15/par-39/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:

> 特定都市河川浸水被害対策法（平成十五年法律第七十七号）第十五条に規定する認定事業者が同条に規定する認定計画に基づき設置した同法第二条第六項に規定する雨水貯留浸透施設で総務省令で定めるもの

English (Machine translation, not official):

> rainwater storage and infiltration facilities specified by Order of the Ministry of Internal Affairs and Communications that a certified business operator prescribed in Article 15 of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) installed based on the certified plan prescribed in that Article, being rainwater storage and infiltration facilities prescribed in Article 2, paragraph (6) of that Act;

## 2. 1 April 2029 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 April 2029
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20290401_508AC0000000002

Japanese:

> 特定都市河川浸水被害対策法第十五条に規定する認定事業者が同条に規定する認定計画に基づき設置した同法第二条第六項に規定する雨水貯留浸透施設で総務省令で定めるもの

English (Machine translation, not official):

> rainwater storage and infiltration facilities prescribed in Article 2, paragraph (6) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities that are specified by Order of the Ministry of Internal Affairs and Communications and that a certified business operator prescribed in Article 15 of that Act has installed in accordance with the certified plan prescribed in that Article;

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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/325AC0000000226/20290101_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20290401_508AC0000000002)