# Supplementary Provisions, Article 3-2-3, paragraph (1), its wordings — Local Tax Act

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How the wording of Supplementary Provisions, Article 3-2-3, paragraph (1) (附則第三条の二の三第一項) 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 3-2-3, paragraph (1) (附則第三条の二の三第一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2-3/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-3-2-3/par-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 4 of 2024

- State: In force

Japanese:

> 道府県は、当分の間、租税特別措置法第四十条第三項後段（同条第六項から第十項まで及び第十一項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定によりみなして適用する場合を含む。次項において同じ。）の規定の適用を受けた同条第三項に規定する公益法人等（同条第六項から第十一項までの規定により特定贈与等に係る公益法人等とみなされる法人を含む。次項において同じ。）を同条第三項に規定する贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに同項に規定する財産（同条第六項から第十一項までの規定により特定贈与等に係る財産とみなされる資産を含む。次項において同じ。）に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る道府県民税の所得割を課する。

English (Machine translation, corrected on review, not official):

> For the time being, a prefecture is to deem a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation that has been subject to the application of the latter part of that paragraph (including where it applies as deemed pursuant to the provisions of paragraphs (6) through (10) and paragraph (11) of that Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article; the same applies hereinafter in this paragraph); the same applies in the following paragraph) (including a corporation deemed to be a public interest corporation, etc. relating to a specified gift, etc. under the provisions of paragraphs (6) through (11) of that Article; the same applies in the following paragraph) to be an individual who made the gift or bequest prescribed in paragraph (3) of that Article, and to impose on it, as provided by Cabinet Order, the income levy of prefectural inhabitant tax relating to the amount of timber income, amount of capital gains or amount of miscellaneous income on the property prescribed in that paragraph (including assets deemed to be property relating to a specified gift, etc. under the provisions of paragraphs (6) through (11) of that Article; the same applies in the following paragraph).

## 2. 1 January 2027 — Act No. 4 of 2024

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 4 of 2024) — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004

Japanese:

> 道府県は、当分の間、租税特別措置法第四十条第三項後段（同条第六項から第十二項まで及び第十三項（同条第十四項において準用する場合を含む。以下この項において同じ。）の規定によりみなして適用する場合を含む。次項において同じ。）の規定の適用を受けた同条第三項に規定する公益法人等（同条第六項から第十三項までの規定により特定贈与等に係る公益法人等とみなされる者を含む。次項及び第三項において同じ。）を同条第三項に規定する贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに同項に規定する財産（同条第六項から第十三項までの規定により特定贈与等に係る財産とみなされる資産を含む。次項において同じ。）に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る道府県民税の所得割を課する。

English (Machine translation, corrected on review, not official):

> For the time being, a prefecture is to deem a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation that has been subject to the application of the latter part of that paragraph (including where it applies as deemed pursuant to the provisions of paragraphs (6) through (12) and paragraph (13) of that Article (including as applied mutatis mutandis pursuant to paragraph (14) of that Article; the same applies hereinafter in this paragraph); the same applies in the following paragraph) (including a person deemed to be a public interest corporation, etc. relating to a specified gift, etc. under the provisions of paragraphs (6) through (13) of that Article; the same applies in the following paragraph and paragraph (3)) to be an individual who made the gift or bequest prescribed in paragraph (3) of that Article, and to impose on it, as provided by Cabinet Order, the income levy of prefectural inhabitant tax relating to the amount of timber income, amount of capital gains or amount of miscellaneous income on the property prescribed in that paragraph (including assets deemed to be property relating to a specified gift, etc. under the provisions of paragraphs (6) through (13) of that Article; the same applies in the following paragraph).

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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/325AC0000000226/20261126_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_506AC0000000004)