Cabinet Order Partially Amending the Order for Enforcement of the Local Tax Act
地方税法施行令等の一部を改正する政令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-25
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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 is a Cabinet Order partially amending the Order for Enforcement of the Local Tax Act (Cabinet Order No. 245 of 1950), designated as Cabinet Order No. 83 of 2026. According to the metadata, the amending order was promulgated on 2026-03-31, with a stated enforcement (effective) date of 2028-04-01. The specific substantive changes are not described in the provided metadata.
Business Impact
Organizations subject to local tax rules in Japan may need to consider how the amendments to the enforcement order could affect their obligations ahead of the stated 2028-04-01 effective date.
Recommended Action
Consider reviewing the official Japanese text at the e-Gov source to confirm the scope, effective date, and substantive content of the amendments.
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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2029-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source