# Supplementary Provisions, Article 34-2, paragraph (7), 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-7. 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 (7) (附則第三十四条の二第七項) 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 (7) (附則第三十四条の二第七項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-7 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-34-2/par-7) - 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: > 第二項又は第五項の規定の適用を受けた者からこれらの規定の適用を受けた譲渡に係る土地等の買取りをした租税特別措置法第三十一条の二第二項第十三号及び第十四号の造成又は同項第十五号若しくは第十六号の建設を行う個人又は法人は、当該譲渡の全部又は一部が予定期間内に同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなつた場合には、当該第二項又は第五項の規定の適用を受けた者に対し、遅滞なく、その該当することとなつた当該譲渡についてその該当することとなつたことを証する総務省令で定める書類を交付しなければならない。 English (Machine translation, corrected on review, not official): > An individual or corporation that carries out the development under Article 31-2, paragraph (2), items (xiii) and (xiv) of the Act on Special Measures Concerning Taxation or the construction under item (xv) or (xvi) of that paragraph, and that has purchased land, etc. pertaining to a transfer to which paragraph (2) or (5) was applied from a person to whom those provisions were applied, must, where all or part of that transfer has come to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of that Act within the scheduled period, without delay deliver to the person to whom paragraph (2) or (5) was applied, with respect to the transfer that has come to so fall, a document specified by Order of the Ministry of Internal Affairs and Communications certifying that it has come to so fall. ## 2. 1 January 2028 — Act No. 2 of 2026 - State: Not yet in force - Takes effect: 1 January 2028 - The amendment: Moved to paragraph (9) and reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002 Japanese: > 第二項又は第六項の規定の適用を受けた者からこれらの規定の適用を受けた譲渡に係る土地等の買取りをした租税特別措置法第三十一条の二第二項第十三号及び第十四号の造成又は同項第十五号若しくは第十六号の建設を行う個人又は法人は、当該譲渡の全部又は一部が予定期間内に同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなつた場合には、当該第二項又は第六項の規定の適用を受けた者に対し、遅滞なく、その該当することとなつた当該譲渡についてその該当することとなつたことを証する総務省令で定める書類を交付しなければならない。 English (Machine translation, not official): > An individual or corporation that carries out the development under Article 31-2, paragraph (2), items (xiii) and (xiv) of the Act on Special Measures Concerning Taxation or the construction under item (xv) or (xvi) of that paragraph, and that has purchased land, etc. pertaining to a transfer to which paragraph (2) or (6) was applied from a person to whom those provisions were applied, must, where all or part of that transfer has come to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of that Act within the scheduled period, without delay deliver to the person to whom paragraph (2) or (6) was applied, with respect to the transfer that has come to so fall, a document specified by Order of the Ministry of Internal Affairs and Communications certifying that it has come to so fall. --- ## 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)