# Supplementary Provisions, Article 34-2, paragraph (11), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-34-2/par-11. 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 34-2, paragraph (11) (附則第三十四条の二第十一項) 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 34-2, paragraph (11) (附則第三十四条の二第十一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-11 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-34-2/par-11)
- 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:

> 前項に定める場合には、その該当しないこととなつた譲渡は、第二項又は第五項の規定にかかわらず、これらの規定に規定する確定優良住宅地等予定地のための譲渡ではなかつたものとみなす。

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

> In the case prescribed in the preceding paragraph, the transfer that has ceased to so fall is deemed, notwithstanding paragraph (2) or (5), not to have been a transfer for a determined site for constructing a superior residential area, etc. prescribed in those provisions.

## 2. 1 January 2028 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Moved to paragraph (13) and reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> 前項に定める場合には、その該当しないこととなつた譲渡は、第二項又は第六項の規定にかかわらず、これらの規定に規定する確定優良住宅地等予定地のための譲渡ではなかつたものとみなす。

English (Machine translation, not official):

> In the case prescribed in the preceding paragraph, the transfer that has ceased to so fall is deemed, notwithstanding paragraph (2) or (6), not to have been a transfer for a determined site for constructing a superior residential area, etc. prescribed in those provisions.

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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/325AC0000000226/20271205_507AC0000000057)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280101_508AC0000000002)