# Supplementary Provisions, Article 35-3-4, paragraph (3), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-35-3-4/par-3. 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 35-3-4, paragraph (3) (附則第三十五条の三の四第三項) 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 35-3-4, paragraph (3) (附則第三十五条の三の四第三項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-4/par-3 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-3-4/par-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:

> 前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則第三十五条の三の四第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。

English (Machine translation, not official):

> With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article 35-3-4, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article 35-3-4, paragraph (2)".

## 2. 1 January 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Moved to Supplementary Provisions, Article 35-3-5, paragraph (3) and reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則第三十五条の三の五第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。

English (Machine translation, not official):

> With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article 35-3-5, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article 35-3-5, paragraph (2)".

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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/325AC0000000226/20270101_507AC0000000007)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)