# Supplementary Provisions, Article 45, paragraph (4), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-45/par-4. 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 45, paragraph (4) (附則第四十五条第四項) 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 45, paragraph (4) (附則第四十五条第四項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-45/par-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-45/par-4)
- 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:

> 市町村民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第一項の規定の適用を受けた場合における附則第五条の四の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
> 第五項	租税特別措置法第四十一条又は第四十一条の二の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二
> 第五項第一号	租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは第四十一条の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二
> 第五項第二号	租税特別措置法第四十一条、第四十一条の二の二、	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法

English (Machine translation, corrected on review, not official):

> Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
> Paragraph (5)	Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
> Paragraph (5), item (i)	Article 41, paragraphs (2) through (5) or (10) through (21) or Article 41-2 of the Act on Special Measures Concerning Taxation	Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
> Paragraph (5), item (ii)	Article 41, Article 41-2-2, Article 41-18	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18

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

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 市町村民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第一項の規定の適用を受けた場合における附則第五条の四の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
> 第五項	租税特別措置法第四十一条又は第四十一条の二の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二
> 第五項第一号	租税特別措置法第四十一条第二項から第十八項まで若しくは第四十一条の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二
> 第五項第二号	租税特別措置法第四十一条、第四十一条の二の二、	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法

English (Machine translation, not official):

> Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
> Paragraph (5)	Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
> Paragraph (5), item (i)	Article 41, paragraphs (2) through (18), or Article 41-2 of the Act on Special Measures Concerning Taxation	Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
> Paragraph (5), item (ii)	Article 41, Article 41-2-2, Article 41-18	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18

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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)