# Supplementary Provisions, Article 34-2, paragraph (4), item (ii), 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-4/item-2. 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 (4), item (ii) (附則第三十四条の二第四項第二号) 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 (4), item (ii) (附則第三十四条の二第四項第二号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-4/item-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-34-2/par-4/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:

> 課税長期譲渡所得金額が二千万円を超える場合　次に掲げる金額の合計額

English (Machine translation, not official):

> where the taxable long-term capital gains exceed 20,000,000 yen: the total of the following amounts:

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

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Moved to paragraph (5), item (ii); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> 課税長期譲渡所得金額が二千万円を超える場合　次に掲げる金額の合計額

English (Machine translation, not official):

> where the taxable long-term capital gains exceed 20,000,000 yen: the total of the following amounts:

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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)