Ministerial Ordinance Amending the Enforcement Regulations of the Local Tax Act

AI summary

Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.

Summary

This item concerns a ministerial ordinance (Reiwa 8 Ministry of Internal Affairs and Communications Ordinance No. 44) that amends the Enforcement Regulations of the Local Tax Act (Showa 29 Prime Minister's Office Ordinance No. 23). According to the metadata, the promulgation date is listed as 2026-03-31 and the effective date as 2027-01-01. The information is drawn from an e-Gov Law Search update listing and should be verified against the official Japanese source.

Business Impact

Entities subject to local tax filing or reporting requirements may be affected by changes to the enforcement regulations, though the specific substantive changes are not described in the metadata.

Recommended Action

Review the official Japanese source on e-Gov Law Search to confirm the scope, substance, and effective date of the amendments before drawing any conclusions.

Timeline of related official records

Related official records are linked only when names and instrument numbers match exactly, so this timeline may be incomplete. Dates are as stated by the official sources. It is a monitoring aid, not legal advice; the original Japanese sources are authoritative.

1. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 地方税法施行規則及び地方税法施行規則の一部を改正する等の省令の一部を改正する省令（令和八年総務省令第四十四号） (this update) Original Japanese source
2. 2026-04-01 — Effective date stated by e-Gov Law Search 地方自治法施行規則 Dashboard page Original Japanese source
3. 2026-10-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
4. 2026-12-11 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
5. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 (this update) Original Japanese source
6. 2027-05-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
7. 2027-09-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
8. 2028-01-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
9. 2028-04-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source