# Supplementary Provisions, Article 5-4, paragraph (1), item (i), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-5-4/par-1/item-1. 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 5-4, paragraph (1), item (i) (附則第五条の四第一項第一号) 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 5-4, paragraph (1), item (i) (附則第五条の四第一項第一号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-4/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-5-4/par-1/item-1)
- 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:

> 当該納税義務者の前年分の所得税に係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第四十一条の二又は阪神・淡路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（平成七年法律第十一号）第十六条第一項から第三項までの規定を適用して計算した租税特別措置法第四十一条第一項に規定する住宅借入金等特別税額控除額（平成十九年又は平成二十年の居住年に係る同項に規定する住宅借入金等の金額を有する場合には、当該金額がなかつたものとしてこれらの規定を適用して計算した同項に規定する住宅借入金等特別税額控除額）

English (Machine translation, not official):

> the amount of special tax credit for housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation, relating to the income tax for the previous year of that person liable for tax, calculated by applying Article 41, paragraphs (2) through (5) or (10) through (21) or Article 41-2 of the Act on Special Measures Concerning Taxation, or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995) (where the person has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation relating to the year of moving in of 2007 or 2008, the amount of special tax credit for housing loans, etc. prescribed in that paragraph calculated by applying those provisions on the assumption that that amount did not exist);

## 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:

> 当該納税義務者の前年分の所得税に係る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又は阪神・淡路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（平成七年法律第十一号）第十六条第一項から第三項までの規定を適用して計算した租税特別措置法第四十一条第一項に規定する住宅借入金等特別税額控除額

English (Machine translation, not official):

> the amount of special tax credit for housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation, relating to the income tax for the previous year of that person liable for tax, calculated by applying Article 41, paragraphs (2) through (18) or Article 41-2 of the Act on Special Measures Concerning Taxation, or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995);

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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)