# Supplementary Provisions, Article 34-2, paragraph (12), item (ii), its wordings — Local Tax Act

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How the wording of Supplementary Provisions, Article 34-2, paragraph (12), item (ii) (附則第三十四条の二第十二項第二号) 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: Supplementary Provisions, Article 34-2, paragraph (12), item (ii) (附則第三十四条の二第十二項第二号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-12/item-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-34-2/par-12/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:

> 第三百二十一条の二第二項中「不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限」とあるのは「不足税額に当該不足税額に係る納税通知書において納付すべきこととされる日」と、「納付すべきこととされる日までの期間又はその日の翌日」とあるのは「納付すべきこととされる日の翌日」とし、同条第三項の規定は、適用しない。

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

> In Article 321-2, paragraph (2), "the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made" is deemed to be replaced with "the tax deficiency", "each due date for payment under Article 320" with "the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and "the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day" with "the period until the day on which one month elapses from the day following the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and the provisions of paragraph (3) of that Article do not apply;

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

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Moved to paragraph (14), item (ii); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> 第三百二十一条の二第二項中「不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限」とあるのは「不足税額に当該不足税額に係る納税通知書において納付すべきこととされる日」と、「納付すべきこととされる日までの期間又はその日の翌日」とあるのは「納付すべきこととされる日の翌日」とし、同条第三項の規定は、適用しない。

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

> In Article 321-2, paragraph (2), "the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made" is deemed to be replaced with "the tax deficiency", "each due date for payment under Article 320" with "the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and "the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day" with "the period until the day on which one month elapses from the day following the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and the provisions of paragraph (3) of that Article do not apply;

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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)