# Supplementary Provisions, Article 5-5, paragraph (2), item (v), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-5-5/par-2/item-5. 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 5-5, paragraph (2), item (v) (附則第五条の五第二項第五号) 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 5-5, paragraph (2), item (v) (附則第五条の五第二項第五号) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-5 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-5)
- 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:

> 前年中の所得について附則第三十三条の二第五項、附則第三十四条第四項、附則第三十五条の二第五項、附則第三十五条の二の二第五項又は附則第三十五条の四第四項の規定の適用を受ける場合　百分の七十五

English (Machine translation, not official):

> where Article 33-2, paragraph (5), Article 34, paragraph (4), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5) or Article 35-4, paragraph (4) of the Supplementary Provisions is applied to the income for the previous year: 75 percent.

## 2. Date not yet set — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20290101_508AC0000000002

Japanese:

> 前年中の所得について附則第三十三条の二第五項、附則第三十四条第四項、附則第三十五条の二第五項、附則第三十五条の二の二第五項、附則第三十五条の三の六第四項又は附則第三十五条の四第四項の規定の適用を受ける場合　百分の七十五

English (Machine translation, not official):

> where Article 33-2, paragraph (5), Article 34, paragraph (4), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5), Article 35-3-6, paragraph (4) or Article 35-4, paragraph (4) of the Supplementary Provisions is applied to the income for the previous year: 75 percent.

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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/325AC0000000226/20281211_507AC0000000087)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20290101_508AC0000000002)