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

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How the wording of Supplementary Provisions, Article 34-2, paragraph (12), item (iii) (附則第三十四条の二第十二項第三号) 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 (iii) (附則第三十四条の二第十二項第三号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-12/item-3 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-34-2/par-12/item-3)
- 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:

> 前二号に定めるもののほか、前項の規定の適用がある場合における道府県民税又は市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。

English (Machine translation, not official):

> In addition to what is provided for in the preceding two items, Cabinet Order provides for the particulars necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax or municipal inhabitant tax in a case where the provisions of the preceding paragraph 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 (iii); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> 前二号に定めるもののほか、前項の規定の適用がある場合における道府県民税又は市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。

English (Machine translation, not official):

> In addition to what is provided for in the preceding two items, Cabinet Order provides for the particulars necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax or municipal inhabitant tax in a case where the provisions of the preceding paragraph 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)