# Supplementary Provisions, Article 34-2, paragraph (8), 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-8. 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 (8) (附則第三十四条の二第八項) 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 (8) (附則第三十四条の二第八項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-8 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-34-2/par-8)
- 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は、これらの規定の適用を受けた譲渡に係る前項に規定する書類の交付を受けた場合には、総務省令で定めるところにより、当該書類を市町村長に提出しなければならない。

English (Machine translation, not official):

> A person to whom paragraph (2) or (5) was applied must, when delivered the document prescribed in the preceding paragraph with regard to a transfer to which those provisions were applied, submit that document to the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications.

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

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Moved to paragraph (10) 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は、これらの規定の適用を受けた譲渡に係る前項に規定する書類の交付を受けた場合には、総務省令で定めるところにより、当該書類を市町村長に提出しなければならない。

English (Machine translation, not official):

> A person to whom paragraph (2) or (6) was applied must, when delivered the document prescribed in the preceding paragraph with regard to a transfer to which those provisions were applied, submit that document to the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications.

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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)