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<title>Japan Legal Reform Watch — Tax / Stamp Duty</title>
<link>https://updates.legal-gpt.com/?area=Tax+%2F+Stamp+Duty&amp;sort=detected</link>
<atom:link href="https://updates.legal-gpt.com/feeds/taxstampduty.xml" rel="self" type="application/rss+xml" />
<description>English monitoring summaries of Japanese legal and regulatory updates, newest first by the date this dashboard first detected them. “Newly detected” means first detected by this dashboard. It does not mean a new law, a new regulation, or the date of enactment, amendment, or first government publication. Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
<language>en</language>
<lastBuildDate>Tue, 06 Oct 2026 00:00:00 +0900</lastBuildDate>
<item>
<title>Bill on Income Tax Measures Addressing Tax Burden Rising Faster Than Wages (House of Reps. Bill No. 30)</title>
<link>https://www.shugiin.go.jp/internet/itdb_gian.nsf/html/gian/keika/1DE2D72.htm</link>
<guid isPermaLink="false">jlrw-raw-3c2ed05be15dc899</guid>
<pubDate>Tue, 06 Oct 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Bill Submitted</category>
<description>AI summary: This is a bill (legislator-submitted, 衆法) listed in the House of Representatives bill database, titled as a law concerning measures to be taken on income tax to address an income tax burden increasing faster than wage growth. According to the metadata, it is currently under deliberation in the House of Representatives (session 221, bill number 30). The bill's specific contents are not provided in the available metadata.
Original title: 賃金上昇を上回る所得税の負担増加に対処するために所得税に関し講ずべき措置に関する法律案
Bill Submitted | House of Representatives — Diet Bills | First detected 2026-10-06
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Ministerial Ordinance Amending Consumption Tax Act Enforcement Regulations (promulgated 2026-03-31)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363M50000040053_20261001_508M60000040019</link>
<guid isPermaLink="false">jlrw-raw-7e4813310bc4be77</guid>
<pubDate>Fri, 02 Oct 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: The e-Gov law update list shows a Ministry of Finance ordinance (Reiwa 8 MOF Ordinance No. 19) partially amending the Enforcement Regulations of the Consumption Tax Act and related regulations. The metadata gives a promulgation date of 2026-03-31 and an effective date of 2026-10-01. The specific amendments are not described in the provided metadata.
Original title: 消費税法施行規則等の一部を改正する省令
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-10-02
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Ministerial Ordinance Amending the Income Tax Act Enforcement Regulations (Reiwa 7 MOF Ordinance No. 18)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=340M50000040011_20261001_507M60000040018</link>
<guid isPermaLink="false">jlrw-raw-18f8d61f123eb20e</guid>
<pubDate>Fri, 02 Oct 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: The e-Gov law update list shows a ministerial ordinance partially amending the Enforcement Regulations of the Income Tax Act (Showa 40 Ministry of Finance Ordinance No. 11), identified as Reiwa 7 Ministry of Finance Ordinance No. 18. The metadata gives a promulgation date of 2025-03-31 and an enforcement date of 2026-10-01. The specific content of the amendments is not included in the provided metadata.
Original title: 所得税法施行規則の一部を改正する省令
In Force | e-Gov Law Search — Updated Laws | Published 2025-03-31 | First detected 2026-10-02
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Ministerial Ordinance Amending Corporation Tax Act Enforcement Regulations (promulgated 2023; effective 2026-10-01)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=340M50000040012_20261001_505M60000040013</link>
<guid isPermaLink="false">jlrw-raw-45d1b59245a837c6</guid>
<pubDate>Fri, 02 Oct 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item is a Ministry of Finance ordinance (Reiwa 5 MOF Ordinance No. 13) amending the Enforcement Regulations of the Corporation Tax Act (Showa 40 MOF Ordinance No. 12). The metadata lists a promulgation date of 2023-03-31 and an enforcement date of 2026-10-01, appearing in the e-Gov law update list dated 2026-10-01. The specific content of the amendments is not included in the provided metadata.
Original title: 法人税法施行規則の一部を改正する省令
In Force | e-Gov Law Search — Updated Laws | Published 2023-03-31 | First detected 2026-10-02
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Amending Order of Consumption Tax Act Enforcement Order</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363CO0000000360_20261001_508CO0000000108</link>
<guid isPermaLink="false">jlrw-raw-94aa2e070defbea0</guid>
<pubDate>Fri, 02 Oct 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: The e-Gov law update list shows a Cabinet Order (Reiwa 8 Cabinet Order No. 108) that amends an earlier amending order relating to the Enforcement Order of the Consumption Tax Act (Cabinet Order No. 360 of 1988). The metadata gives a promulgation date of 2026-03-31 and an enforcement date of 2026-10-01. The substance of the amendments is not included in the provided metadata.
Original title: 消費税法施行令等の一部を改正する政令の一部を改正する政令
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-10-02
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Corporation Tax Act Enforcement Order Amendment Order (Reiwa 7 No. 121)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=340CO0000000097_20261001_507CO0000000121</link>
<guid isPermaLink="false">jlrw-raw-f92e7ea1a594d3a0</guid>
<pubDate>Fri, 02 Oct 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: The e-Gov Law Search update list shows an amending Cabinet Order (Reiwa 7 Cabinet Order No. 121) that further amends the Order amending the Enforcement Order of the Corporation Tax Act and related orders. The target law is the Enforcement Order of the Corporation Tax Act (Showa 40 Cabinet Order No. 97). The metadata lists a promulgation date of 2025-03-31 and an effective date of 2026-10-01.
Original title: 法人税法施行令及び法人税法施行令等の一部を改正する政令の一部を改正する政令
In Force | e-Gov Law Search — Updated Laws | Published 2025-03-31 | First detected 2026-10-02
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act etc. (Corporation Tax Act listed), promulgated 2026-03-31</title>
<link>https://elaws.e-gov.go.jp/document?lawid=340AC0000000034_20261001_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-e1c3229d3d5f3bbc</guid>
<pubDate>Fri, 02 Oct 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: The e-Gov law update list shows an amending act titled 'Act Partially Amending the Income Tax Act, etc.' (Reiwa 8 Act No. 12), with a promulgation date of 2026-03-31 and a listed effective date of 2026-10-01. The target law in this entry is the Corporation Tax Act (Showa 40 Act No. 34). The metadata does not describe the substance of the amendments.
Original title: 所得税法等の一部を改正する法律
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-10-02
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Amending the Income Tax Act etc. (Reiwa 8 Act No. 12) - Special Taxation Measures Act update</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20261001_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-6d4626ad6e75e33e</guid>
<pubDate>Fri, 02 Oct 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: The e-Gov Law Search update list shows that the Special Taxation Measures Act (Showa 32 Act No. 26) is affected by the Act Partially Amending the Income Tax Act, etc. (Reiwa 8 Act No. 12). The metadata gives a promulgation date of 2026-03-31 and an effective date of 2026-10-01. The specific amendment contents are not included in the provided metadata.
Original title: 所得税法等の一部を改正する法律
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-10-02
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Enforcement Orders on Special Taxation Measures and Efficient Distribution of Goods</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20261016_508CO0000000270</link>
<guid isPermaLink="false">jlrw-raw-2105ae14d7827406</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This is a Cabinet Order that partially amends the Enforcement Order of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) and the Enforcement Order of the Act on Improving the Efficiency of Physical Distribution of Goods. According to the metadata, the amending Cabinet Order is numbered Reiwa 8 Cabinet Order No. 270, with a promulgation date of 2026-09-04 and a stated enforcement date of 2026-10-16. The full substantive content is not provided in this metadata.
Original title: 租税特別措置法施行令及び物資の流通の効率化に関する法律施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-09-04 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Enforcement Order of Special Taxation Measures Act (Reiwa 8 No. 98)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20261201_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-75fbb29dfd8a43af</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: The e-Gov update list shows a Cabinet Order partially amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Showa 32 Cabinet Order No. 43). The amending order is listed as Reiwa 8 Cabinet Order No. 98, with a promulgation date of 2026-03-31 and a listed effective date of 2026-12-01. The provided metadata does not describe the substance of the amendments.
Original title: 租税特別措置法施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Enforcement Order of the Special Taxation Measures Act (Reiwa 8 No. 98)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20270101_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-07c0c882b8de0c14</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: The e-Gov Law Search update list shows a Cabinet Order partially amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Reiwa 8 Cabinet Order No. 98). The metadata lists a promulgation date of 2026-03-31 and an effective date of 2027-01-01. The specific provisions amended are not described in the provided metadata.
Original title: 租税特別措置法施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending the Special Taxation Measures Act Enforcement Order (Reiwa 8 No. 98)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20280101_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-91663186b908f3d4</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: The e-Gov law update list shows a Cabinet Order amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Showa 32 Cabinet Order No. 43). The amending order is listed as Reiwa 8 Cabinet Order No. 98, with a promulgation date of 2026-03-31. The metadata does not describe which provisions are amended or when each amendment takes effect.
Original title: 租税特別措置法施行令の一部を改正する政令
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Enforcement Order of Special Taxation Measures Act (Promulgated 2026-03-31)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20280401_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-ff812f3b6c325c17</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: The metadata indicates a Cabinet Order (Reiwa 8 Cabinet Order No. 98) partially amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Showa 32 Cabinet Order No. 43). The listed promulgation date is 2026-03-31 and the listed enforcement date is 2028-04-01. The specific provisions amended are not described in the provided metadata.
Original title: 租税特別措置法施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Enforcement Order of the Act on Special Measures Concerning Taxation</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20270526_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-64ba41368aa903cb</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Enforcement Order of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957). According to the metadata, the amending order is designated as Cabinet Order No. 98 of 2026, with a promulgation date listed as 2026-03-31. The specific substantive changes are not detailed in the provided metadata.
Original title: 租税特別措置法施行令の一部を改正する政令
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending the Order for Enforcement of the Special Taxation Measures Act (Reiwa 8 No. 98)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20261126_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-cd188f3b57044676</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: The e-Gov law update list shows a cabinet order, Reiwa 8 Cabinet Order No. 98, amending the Order for Enforcement of the Act on Special Measures concerning Taxation (Showa 32 Cabinet Order No. 43). The metadata gives a promulgation date of 2026-03-31. The specific provisions amended are not included in the provided metadata.
Original title: 租税特別措置法施行令の一部を改正する政令
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Enforcement Order of Special Taxation Measures Act (eff. 2026-11-01)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20261101_507CO0000000127</link>
<guid isPermaLink="false">jlrw-raw-0c5e6e0667ea7260</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: The e-Gov law update list shows a Cabinet Order partially amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957). The amending order is Cabinet Order No. 127 of Reiwa 7 (2025), with a listed promulgation date of 2025-03-31 and a listed enforcement date of 2026-11-01. The metadata does not describe which provisions are amended or the substance of the changes.
Original title: 租税特別措置法施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2025-03-31 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Enforcement Order of Special Taxation Measures Act (eff. 2027-01-01)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20270101_507CO0000000127</link>
<guid isPermaLink="false">jlrw-raw-70a8c2d0be1a0055</guid>
<pubDate>Wed, 30 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: The e-Gov law update list shows a Cabinet Order (Reiwa 7 Cabinet Order No. 127) partially amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Showa 32 Cabinet Order No. 43). The metadata gives a promulgation date of 2025-03-31 and an enforcement date of 2027-01-01. The specific provisions amended are not included in the metadata provided.
Original title: 租税特別措置法施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2025-03-31 | First detected 2026-09-30
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Enforcement Orders on Special Tax Measures and Distribution Efficiency of Goods</title>
<link>https://elaws.e-gov.go.jp/document?lawid=417CO0000000298_20261016_508CO0000000270</link>
<guid isPermaLink="false">jlrw-raw-ef3e3d8a119e5492</guid>
<pubDate>Sat, 19 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This is a Cabinet Order (seirei) that partially amends the Enforcement Order of the Act on Special Measures Concerning Taxation and the Enforcement Order of the Act on Efficiency of Distribution of Goods. According to the metadata, the amending Cabinet Order (Reiwa 8 Cabinet Order No. 270) has a promulgation date of 2026-09-04 and a stated enforcement date of 2026-10-16. The affected order is Heisei 17 Cabinet Order No. 298. Details of the substantive changes are not provided in the metadata.
Original title: 租税特別措置法施行令及び物資の流通の効率化に関する法律施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-09-04 | First detected 2026-09-19
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (Amending the Act on Special Measures Concerning Taxation)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20270520_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-ec9c6f37dd46d958</guid>
<pubDate>Thu, 17 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This item concerns an act partially amending the Income Tax Act and related laws (Reiwa 8 Act No. 12), which amends the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). According to the metadata, the amending act has a promulgation date of 2026-03-31 and a stated enforcement date of 2027-05-20. This is an unofficial English summary of a law-search database entry and must be verified against the authoritative Japanese source.
Original title: 所得税法等の一部を改正する法律
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-17
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (Affecting the Special Taxation Measures Act)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20280101_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-f182da602a0d783d</guid>
<pubDate>Thu, 17 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item refers to an act partially amending the Income Tax Act and related laws (Reiwa 8 Act No. 12), listed with a promulgation date of March 31, 2026. According to the metadata, the affected law is the Special Taxation Measures Act (Showa 32 Act No. 26). The entry appears in the e-Gov law update list, and the details should be confirmed against the official Japanese source.
Original title: 所得税法等の一部を改正する法律
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-17
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (amending the Act on Special Measures Concerning Taxation)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20280401_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-5625e750ca6d690f</guid>
<pubDate>Thu, 17 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This item, from e-Gov Law Search, concerns an amending act titled 'Act Partially Amending the Income Tax Act and Related Laws' (Reiwa 8 Act No. 12), which affects the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). According to the metadata, the amending act carries a promulgation date of March 31, 2026 and a stated effective date of April 1, 2028. The specific content of the amendments is not detailed in the provided metadata.
Original title: 所得税法等の一部を改正する法律
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-17
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (affecting the Act on Special Measures Concerning Taxation)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20270618_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-b3a5f8ae561bc5ff</guid>
<pubDate>Thu, 17 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item concerns an Act partially amending the Income Tax Act and related laws (amending Act No. 12 of 2026), which the metadata lists with a promulgation date of 2026-03-31. According to the source, the affected law is the Act on Special Measures Concerning Taxation (Act No. 26 of 1957). Details of the specific amendments are not provided in the metadata.
Original title: 所得税法等の一部を改正する法律
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-17
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (affecting the Act on Special Measures Concerning Taxation)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20270526_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-f77df5142d7a0ea4</guid>
<pubDate>Thu, 17 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item refers to an amending act (Reiwa 8 Act No. 12) that partially revises the Income Tax Act and related laws, with the target law listed as the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). The metadata records a promulgation date of 2026-03-31 as reported by e-Gov Law Search. The specific substantive changes are not detailed in the provided metadata.
Original title: 所得税法等の一部を改正する法律
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-17
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Amending Act to Income Tax Act etc. (Reiwa 5 Act No. 3): Special Taxation Measures Act amendment, effective 2030</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20300101_505AC0000000003</link>
<guid isPermaLink="false">jlrw-raw-025ac734359af0ea</guid>
<pubDate>Thu, 17 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: According to the e-Gov law update list, the Act Partially Amending the Income Tax Act, etc. (Reiwa 5 Act No. 3), promulgated on 2023-03-31, amends the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). The metadata lists an effective date of 2030-01-01 for the provisions in this entry, and the update list date is shown as 2026-09-16. The specific content of the amendments is not included in the provided metadata.
Original title: 所得税法等の一部を改正する法律
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2023-03-31 | First detected 2026-09-17
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending the Enforcement Order for the Law on Submission of Records Concerning Overseas Remittances...</title>
<link>https://elaws.e-gov.go.jp/document?lawid=409CO0000000363_20280101_508CO0000000100</link>
<guid isPermaLink="false">jlrw-raw-e6c26450ce0eacc0</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Enforcement Order of the Japanese law on the submission of records related to overseas remittances, which aims to ensure proper assessment of domestic taxes (Enforcement Order No. 363 of 1997). According to the metadata, the amending Cabinet Order (Cabinet Order No. 100 of 2026) carries a promulgation date of 2026-03-31. The listing appears in an e-Gov law-update index; specific substantive changes are not described in the provided metadata.
Original title: 内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律施行令の一部を改正する政令
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending the Enforcement Order for the Act on Transparency of the Application of Special Tax Measures</title>
<link>https://elaws.e-gov.go.jp/document?lawid=422CO0000000067_20260401_508CO0000000101</link>
<guid isPermaLink="false">jlrw-raw-a8fa43ebba30a0df</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item is a Cabinet Order partially amending the Enforcement Order of the Act on Transparency of the Application of Special Taxation Measures (originally Cabinet Order No. 67 of 2010). According to the metadata, the amending Cabinet Order (No. 101 of 2026) lists a promulgation date of 2026-03-31 and an enforcement date of 2026-04-01. The change relates to the framework for disclosing how special tax measures are applied.
Original title: 租税特別措置の適用状況の透明化等に関する法律施行令等の一部を改正する政令
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Enforcement Order on Transparency of Application of Special Taxation Measures</title>
<link>https://elaws.e-gov.go.jp/document?lawid=422CO0000000067_20270401_508CO0000000101</link>
<guid isPermaLink="false">jlrw-raw-e9a9d2e825a8cdf8</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Enforcement Order of the Act on Transparency of the Application of Special Taxation Measures (Cabinet Order No. 67 of 2010). According to the metadata, the amending Cabinet Order (Cabinet Order No. 101 of Reiwa 8) was promulgated on 2026-03-31, with a stated effective date of 2027-04-01. This is an unofficial English summary; the Japanese source is authoritative.
Original title: 租税特別措置の適用状況の透明化等に関する法律施行令等の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending Enforcement Order on Transparency of Special Taxation Measures</title>
<link>https://elaws.e-gov.go.jp/document?lawid=422CO0000000067_20280101_508CO0000000101</link>
<guid isPermaLink="false">jlrw-raw-0e3697cf0b06eac2</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Enforcement Order of the Act on Transparency of the Application of Special Taxation Measures (Cabinet Order No. 67 of 2010). The amending Cabinet Order is identified as Reiwa 8 Cabinet Order No. 101, with a promulgation date listed as 2026-03-31. The metadata originates from the e-Gov Law Search law update list.
Original title: 租税特別措置の適用状況の透明化等に関する法律施行令等の一部を改正する政令
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Enforcement Order on Transparency of Special Taxation Measures</title>
<link>https://elaws.e-gov.go.jp/document?lawid=422CO0000000067_20300101_505CO0000000150</link>
<guid isPermaLink="false">jlrw-raw-af8769f70c172c7b</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This is a Cabinet Order partially amending the Enforcement Order of the Act on Transparency of the Application Status of Special Taxation Measures (Enforcement Order No. 67 of 2010). According to the metadata, the amending Cabinet Order (No. 150 of 2023) was published on 2023-03-31, with a stated effective date of 2030-01-01. Details of the substantive changes are not provided in this metadata and should be confirmed against the official source.
Original title: 租税特別措置の適用状況の透明化等に関する法律施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2023-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363CO0000000360_20260522_508CO0000000096</link>
<guid isPermaLink="false">jlrw-raw-ec6e6cdf2231d1a0</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item refers to a Cabinet Order partially amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988), issued as Cabinet Order No. 96 of 2026. According to the metadata, it carries a promulgation date of March 31, 2026, and an enforcement date of May 22, 2026. The specific content of the amendments is not described in the provided metadata.
Original title: 消費税法施行令の一部を改正する政令
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Enforcement Order of the Consumption Tax Act</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363CO0000000360_20261001_508CO0000000096</link>
<guid isPermaLink="false">jlrw-raw-fefa214100d3f756</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Enforcement Order of the Consumption Tax Act (Cabinet Order No. 360 of 1988). According to the metadata, the amending Cabinet Order (Cabinet Order No. 96 of 2026) carries a promulgation date of March 31, 2026, and an enforcement date of October 1, 2026. The specific substantive changes are not described in the provided metadata.
Original title: 消費税法施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Enforcement Order of the Consumption Tax Act</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363CO0000000360_20280401_508CO0000000096</link>
<guid isPermaLink="false">jlrw-raw-fdb93c609dac3b40</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This item refers to a Cabinet Order that partially amends the Enforcement Order of the Consumption Tax Act (original order: Cabinet Order No. 360 of 1988). According to the metadata, the amending order (Cabinet Order No. 96 of Reiwa 8) has a stated promulgation date of 2026-03-31 and a stated effective date of 2028-04-01. This is an unofficial English summary; the official Japanese source is authoritative.
Original title: 消費税法施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Enforcement Order of the Consumption Tax Act</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363CO0000000360_20280101_508CO0000000096</link>
<guid isPermaLink="false">jlrw-raw-bd566a09a0220cde</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Enforcement Order of the Consumption Tax Act (Cabinet Order No. 360 of 1988). According to the metadata, the amending order is designated as Cabinet Order No. 96 of Reiwa 8, with a promulgation date recorded as 2026-03-31. The specific substantive changes are not detailed in the provided metadata.
Original title: 消費税法施行令の一部を改正する政令
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363CO0000000360_20270722_508CO0000000096</link>
<guid isPermaLink="false">jlrw-raw-aef1289169139dac</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Order for Enforcement of the Consumption Tax Act (originally Cabinet Order No. 360 of 1988). According to the metadata, the amending order (Cabinet Order No. 96 of 2026) carries a promulgation date of 2026-03-31. Details of the specific changes are not provided in the metadata and should be verified against the official source.
Original title: 消費税法施行令の一部を改正する政令
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20260401_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-e4c6a133d43057d1</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item is a Cabinet Order (seirei) that partially amends the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957). According to the metadata, the amending order is Cabinet Order No. 98 of 2026, with a promulgation date of 2026-03-31 and a stated enforcement date of 2026-04-01. The record appears in the e-Gov Law Search law-update list; the Japanese official source is authoritative and this English text is an unofficial summary.
Original title: 租税特別措置法施行令の一部を改正する政令
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Enforcement Order of the Act on Special Measures Concerning Taxation</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20260501_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-4785b9287cd60b68</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Enforcement Order of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957). According to the metadata, the amending order is designated as Cabinet Order No. 98 of 2026, with a promulgation date of 2026-03-31 and a stated enforcement date of 2026-05-01. The specific substantive changes are not described in the provided metadata.
Original title: 租税特別措置法施行令の一部を改正する政令
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332CO0000000043_20260522_508CO0000000098</link>
<guid isPermaLink="false">jlrw-raw-b764edd89668b285</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item concerns a Cabinet Order that partially amends the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957), assigned amending Cabinet Order No. 98 of 2026. According to the metadata, the amendment carries a promulgation date of 2026-03-31 and a stated enforcement date of 2026-05-22. The details are drawn from an e-Gov Law Search law-update listing and should be verified against the official Japanese source.
Original title: 租税特別措置法施行令の一部を改正する政令
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending the Order for Enforcement of the Consumption Tax Act (Amending Cabinet Order)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363CO0000000360_20261001_508CO0000000108</link>
<guid isPermaLink="false">jlrw-raw-e8e5a646f72b0806</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This item concerns a Cabinet Order (Cabinet Order No. 108 of Reiwa 8) that amends a Cabinet Order revising the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of Showa 63). According to the metadata, the order carries a promulgation date of 2026-03-31 and a stated enforcement date of 2026-10-01. The specific substantive changes are not described in the provided metadata.
Original title: 消費税法施行令等の一部を改正する政令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Amending Part of the Consumption Tax Act Enforcement Order</title>
<link>https://elaws.e-gov.go.jp/document?lawid=363CO0000000360_20261101_507CO0000000125</link>
<guid isPermaLink="false">jlrw-raw-1b7f35ab61c82372</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This item refers to a Cabinet Order amending part of the Consumption Tax Act Enforcement Order (Enforcement Order No. 360 of 1988), designated as Cabinet Order No. 125 of 2025. According to the metadata, it was promulgated on 2025-03-31 with a stated enforcement date of 2026-11-01. The specific substantive changes are not described in the provided metadata.
Original title: 消費税法施行令の一部を改正する政令
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2025-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Acts (amending the Act on Special Measures Concerning Taxation)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20260401_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-1b1fa29f7a0470b3</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item concerns an Act partially amending the Income Tax Act and related laws (Reiwa 8 Act No. 12), which according to the metadata amends the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). The metadata lists a promulgation date of 2026-03-31 and an enforcement/effective date of 2026-04-01. This is an unofficial English summary derived from the provided metadata and should be verified against the official Japanese source.
Original title: 所得税法等の一部を改正する法律
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (affecting Special Taxation Measures Act)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20260501_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-84661d1e2e88872d</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item concerns an act partially amending the Income Tax Act and related laws (Reiwa 8 Act No. 12), which according to the metadata amends the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). The metadata lists a promulgation date of 2026-03-31 and an effective date of 2026-05-01, appearing in an e-Gov law-update listing. This is an unofficial English summary; the Japanese official source is authoritative and should be consulted for exact provisions.
Original title: 所得税法等の一部を改正する法律
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (amends Act on Special Measures Concerning Taxation)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20261201_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-b51e9eb7e08076d5</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This item concerns an amending law identified as the 'Act Partially Amending the Income Tax Act and Related Laws' (Reiwa 8 Act No. 12), which amends the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). According to the metadata, the amending law has a promulgation date of 2026-03-31 and a stated enforcement date of 2026-12-01. This entry appears in the e-Gov Law Search law-update listing.
Original title: 所得税法等の一部を改正する法律
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (amending the Act on Special Measures Concerning Taxation)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20270101_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-6edad29489dce6cf</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: This e-Gov Law Search entry concerns an amending act (identified as Reiwa 8 Act No. 12) that partially revises the Income Tax Act and related laws, with the target law noted as the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). According to the metadata, the amending act was promulgated on 2026-03-31 with a stated effective date of 2027-01-01. This is an unofficial English summary based on the provided listing metadata and should be verified against the authoritative Japanese source.
Original title: 所得税法等の一部を改正する法律
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (affecting Special Taxation Measures Act)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20261204_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-e57edb3079b120a3</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item refers to an amending law titled 'Act Partially Amending the Income Tax Act and Related Laws' (Reiwa 8, Law No. 12), listed via e-Gov Law Search as affecting the Special Taxation Measures Act (Showa 32, Law No. 26). The metadata records a promulgation date of 2026-03-31 and a law-update list date of 2026-09-15. Details of the specific changes are not provided in the metadata.
Original title: 所得税法等の一部を改正する法律
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (amending the Special Taxation Measures Act)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20261126_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-798f72f557df6a43</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Promulgated</category>
<description>AI summary: This item refers to an amending act titled 'Act Partially Amending the Income Tax Act and Related Laws' (indicated as Reiwa 8 Act No. 12), which affects the Special Taxation Measures Act (Showa 32 Act No. 26). The metadata lists a promulgation date of 2026-03-31, sourced from the e-Gov Law Search law update list. Specific provisions and the scope of changes are not detailed in the provided metadata.
Original title: 所得税法等の一部を改正する法律
Promulgated | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act and Related Laws (affecting the Act on Special Measures Concerning Taxation)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20260625_508AC0000000012</link>
<guid isPermaLink="false">jlrw-raw-dd93c8369f2d8625</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item, sourced from e-Gov Law Search, concerns an amending law titled 'Act Partially Amending the Income Tax Act and Related Laws' (Reiwa 8 Act No. 12) that revises the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). According to the metadata, the amending law has a promulgation date of 2026-03-31 and a stated enforcement date of 2026-06-25. The specific content of the amendments is not described in the provided metadata.
Original title: 所得税法等の一部を改正する法律
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act etc. (Reiwa 7 Act No. 13) - Special Taxation Measures Act update</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20261101_507AC0000000013</link>
<guid isPermaLink="false">jlrw-raw-76edecb560c05b50</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: An e-Gov law-update listing records that the Act Partially Amending the Income Tax Act, etc. (Reiwa 7 Act No. 13, promulgated 2025-03-31) amends the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). The listing shows a stated effective date of 2026-11-01 and an update-list date of 2026-09-15. The specific amended provisions are not included in the provided metadata.
Original title: 所得税法等の一部を改正する法律
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2025-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act etc. (Special Taxation Measures Act amendment, effective 2027-01-01)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20270101_507AC0000000013</link>
<guid isPermaLink="false">jlrw-raw-728d6133b3ac9db0</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: The e-Gov Law Search update list shows an amendment to the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) made by the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of Reiwa 7). The metadata lists a promulgation date of 2025-03-31 and an effective date of 2027-01-01, with an update list date of 2026-09-15. The specific content of the amendments is not included in the provided metadata.
Original title: 所得税法等の一部を改正する法律
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2025-03-31 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Act Partially Amending the Income Tax Act etc. (Special Taxation Measures Act; effective 2027-01-01)</title>
<link>https://elaws.e-gov.go.jp/document?lawid=332AC0000000026_20270101_506AC0000000008</link>
<guid isPermaLink="false">jlrw-raw-2dc736761cac454c</guid>
<pubDate>Wed, 16 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>Scheduled to Take Effect</category>
<description>AI summary: The e-Gov law update list shows an entry for the Act Partially Amending the Income Tax Act, etc. (Reiwa 6 Act No. 8), promulgated on 2024-03-30, which amends the Special Taxation Measures Act (Showa 32 Act No. 26). The metadata gives an effective date of 2027-01-01 for this amendment entry and an update-list date of 2026-09-15. The specific content of the amendments is not included in the provided metadata.
Original title: 所得税法等の一部を改正する法律
Scheduled to Take Effect | e-Gov Law Search — Updated Laws | Published 2024-03-30 | First detected 2026-09-16
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
<item>
<title>Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act</title>
<link>https://elaws.e-gov.go.jp/document?lawid=340CO0000000096_20260401_508CO0000000093</link>
<guid isPermaLink="false">jlrw-raw-9269d12918f19d53</guid>
<pubDate>Wed, 09 Sep 2026 00:00:00 +0900</pubDate>
<category>Tax / Stamp Duty</category>
<category>In Force</category>
<description>AI summary: This item is a Cabinet Order amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), identified as Cabinet Order No. 93 of 2026. According to the metadata, it was promulgated on 2026-03-31 with a stated enforcement date of 2026-04-01. The record comes from the e-Gov Law Search law-update list.
Original title: 所得税法施行令の一部を改正する政令
In Force | e-Gov Law Search — Updated Laws | Published 2026-03-31 | First detected 2026-09-09
Monitoring aid only; not legal advice or an official translation. Original Japanese official sources remain authoritative.</description>
</item>
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