# Supplementary Provisions, Article 7-3, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-7-3/par-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 7-3, paragraph (1) (附則第七条の三第一項) 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 7-3, paragraph (1) (附則第七条の三第一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-3/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-7-3/par-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:

> 平成二十八年度から令和二十年度までの各年度分の個人の道府県民税についての前条第一項及び第二項の規定の適用については、同項の表中「八十五分の五」とあるのは「八十四・八九五分の五・一〇五」と、「八十分の十」とあるのは「七十九・七九分の十・二一」と、「七十分の二十」とあるのは「六十九・五八分の二十・四二」と、「六十七分の二十三」とあるのは「六十六・五一七分の二十三・四八三」と、「五十七分の三十三」とあるのは「五十六・三〇七分の三十三・六九三」とする。

English (Machine translation, not official):

> With respect to the application of paragraphs (1) and (2) of the preceding Article to individual prefectural inhabitant tax for each fiscal year from fiscal year 2016 through fiscal year 2038, in the table in paragraph (2) of the preceding Article, "5/85" is deemed to be replaced with "5.105/84.895", "10/80" with "10.21/79.79", "20/70" with "20.42/69.58", "23/67" with "23.483/66.517", and "33/57" with "33.693/56.307".

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

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> 平成二十八年度から令和三十年度までの各年度分の個人の道府県民税についての前条第一項及び第二項の規定の適用については、同項の表中「八十五分の五」とあるのは「八十四・八九五分の五・一〇五」と、「八十分の十」とあるのは「七十九・七九分の十・二一」と、「七十分の二十」とあるのは「六十九・五八分の二十・四二」と、「六十七分の二十三」とあるのは「六十六・五一七分の二十三・四八三」と、「五十七分の三十三」とあるのは「五十六・三〇七分の三十三・六九三」とする。

English (Machine translation, not official):

> With respect to the application of paragraphs (1) and (2) of the preceding Article to individual prefectural inhabitant tax for each fiscal year from fiscal year 2016 through fiscal year 2048, in the table in paragraph (2) of the preceding Article, "5/85" is deemed to be replaced with "5.105/84.895", "10/80" with "10.21/79.79", "20/70" with "20.42/69.58", "23/67" with "23.483/66.517", and "33/57" with "33.693/56.307".

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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)