# 地方税法 / Local Tax Act — 第三十四条の三 (Supplementary Provisions, Article 34-3)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三十四条の三 (Supplementary Provisions, Article 34-3)（居住用財産を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — address `suppl-3251-226/art-34-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第三十四条の三（居住用財産を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains in the Case of Transfer of Residential Property
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-34-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3</sup>

**第一項**  道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十一条の三第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、附則第三十四条第一項前段の規定により当該譲渡所得に係る課税長期譲渡所得金額に対し課する道府県民税の所得割の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。
<sup>suppl-3251-226/art-34-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-1</sup>
Where a person liable for the income levy of prefectural inhabitant tax has capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to those capital gains pursuant to the first sentence of Article 34, paragraph (1) of the Supplementary Provisions is, notwithstanding the first sentence of that paragraph, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
<sup>machine translation, not official</sup>

  **一**  課税長期譲渡所得金額が六千万円以下である場合　当該課税長期譲渡所得金額の百分の一・六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の〇・八）に相当する金額
  <sup>suppl-3251-226/art-34-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-1/item-1</sup>
  where the taxable long-term capital gains are 60,000,000 yen or less: the amount equivalent to 1.6/100 of those taxable long-term capital gains (0.8/100 where the person liable for tax has an address within the area of a designated city);
  <sup>machine translation, not official</sup>

  **二**  課税長期譲渡所得金額が六千万円を超える場合　次に掲げる金額の合計額
  <sup>suppl-3251-226/art-34-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-1/item-2</sup>
  where the taxable long-term capital gains exceed 60,000,000 yen: the total of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  九十六万円（当該納税義務者が指定都市の区域内に住所を有する場合には、四十八万円）
    <sup>suppl-3251-226/art-34-3/par-1/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-1/item-2/sub-1</sup>
    960,000 yen (480,000 yen where the person liable for tax has an address within the area of a designated city);
    <sup>machine translation, not official</sup>

    **ロ**  当該課税長期譲渡所得金額から六千万円を控除した金額の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額
    <sup>suppl-3251-226/art-34-3/par-1/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-1/item-2/sub-2</sup>
    the amount equivalent to 2/100 of the amount obtained by deducting 60,000,000 yen from those taxable long-term capital gains (1/100 where the person liable for tax has an address within the area of a designated city).
    <sup>machine translation, not official</sup>

**第二項**  前項の規定は、同項の規定の適用を受けようとする年度分の第四十五条の二第一項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の譲渡所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-34-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-2</sup>
The provisions of the preceding paragraph apply only where the particulars concerning the details of the capital gains referred to in the preceding paragraph are stated in the return under Article 45-2, paragraph (1) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for the particulars not being stated in those returns).
<sup>machine translation, not official</sup>

**第三項**  市町村民税の所得割の納税義務者が前年中に租税特別措置法第三十一条の三第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、附則第三十四条第四項前段の規定により当該譲渡所得に係る課税長期譲渡所得金額に対し課する市町村民税の所得割の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。
<sup>suppl-3251-226/art-34-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3</sup>
Where a person liable for the income levy of municipal inhabitant tax has capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, the amount of the income levy of municipal inhabitant tax imposed on the taxable long-term capital gains pertaining to those capital gains pursuant to the first sentence of Article 34, paragraph (4) of the Supplementary Provisions is, notwithstanding the first sentence of that paragraph, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
<sup>machine translation, not official</sup>

  **一**  課税長期譲渡所得金額が六千万円以下である場合　当該課税長期譲渡所得金額の百分の二・四（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の三・二）に相当する金額
  <sup>suppl-3251-226/art-34-3/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3/item-1</sup>
  where the taxable long-term capital gains are 60,000,000 yen or less: the amount equivalent to 2.4/100 of those taxable long-term capital gains (3.2/100 where the person liable for tax has an address within the area of a designated city);
  <sup>machine translation, not official</sup>

  **二**  課税長期譲渡所得金額が六千万円を超える場合　次に掲げる金額の合計額
  <sup>suppl-3251-226/art-34-3/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3/item-2</sup>
  where the taxable long-term capital gains exceed 60,000,000 yen: the total of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  百四十四万円（当該納税義務者が指定都市の区域内に住所を有する場合には、百九十二万円）
    <sup>suppl-3251-226/art-34-3/par-3/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3/item-2/sub-1</sup>
    1,440,000 yen (1,920,000 yen where the person liable for tax has an address within the area of a designated city);
    <sup>machine translation, not official</sup>

    **ロ**  当該課税長期譲渡所得金額から六千万円を控除した金額の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額
    <sup>suppl-3251-226/art-34-3/par-3/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3/item-2/sub-2</sup>
    the amount equivalent to 3/100 of the amount obtained by deducting 60,000,000 yen from those taxable long-term capital gains (4/100 where the person liable for tax has an address within the area of a designated city).
    <sup>machine translation, not official</sup>

**第四項**  前項の規定は、同項の規定の適用を受けようとする年度分の第三百十七条の二第一項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の譲渡所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
<sup>suppl-3251-226/art-34-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-4</sup>
The provisions of the preceding paragraph apply only where the particulars concerning the details of the capital gains referred to in the preceding paragraph are stated in the return under Article 317-2, paragraph (1) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for the particulars not being stated in those returns).
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-34-3/par-1: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-34-3/par-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1
- suppl-3251-226/art-34-3/par-2: 前項 → 地方税法 附則第三十四条の三第一項 (Supplementary Provisions, Article 34-3, paragraph (1)), suppl-3251-226/art-34-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-1
- suppl-3251-226/art-34-3/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-3251-226/art-34-3/par-2: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3/par-1
- suppl-3251-226/art-34-3/par-3: 租税特別措置法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-3251-226/art-34-3/par-3: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4
- suppl-3251-226/art-34-3/par-4: 前項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3
- suppl-3251-226/art-34-3/par-4: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-3251-226/art-34-3/par-4: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3/par-1

## Cited by

28 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- 地方税法 附則第三十四条第一項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1
- 地方税法 附則第三十四条第四項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4
- 地方税法 附則第三十四条の二第一項（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1
- 地方税法 附則第三十四条の二第四項（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-4
- 地方税法 附則第三十四条の三第二項（居住用財産を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-2
- 地方税法 附則第三十四条の三第四項（居住用財産を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-4
- 地方税法 附則第四十四条の二第一項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-1
- 地方税法 附則第四十四条の二第二項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-2
- 地方税法 附則第四十四条の二第三項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-3
- 地方税法 附則第四十四条の二第四項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4
- 地方税法 附則第四十四条の二第六項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-6
- 地方税法 附則第四十四条の二第七項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-7
- 地方税法 附則第四十四条の二第八項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-8
- 地方税法 附則第四十四条の二第九項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-3
- 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-2/par-3
- 地方税法 附則第六条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-6/par-3
- 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-2/par-2
- 地方税法 附則第六条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-3
- 地方税法 附則第四条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-5
- 地方税法 附則第八条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-5
- 地方税法 附則第二十一条第七項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-7
- 地方税法 附則第十三条第五項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-5
- 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-2/par-2
- 地方税法 附則第五条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-5/par-2
- 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-4
- 地方税法 附則第七条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-4

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-261, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-261, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27