Act Partially Amending the Income Tax Act and Related Laws (affecting the Special Taxation Measures 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 an amending act titled 'Act Partially Amending the Income Tax Act and Related Laws' (Reiwa 8, Act No. 12), listed with a promulgation date of 2026-03-31, that amends the Special Taxation Measures Act (Showa 32, Act No. 26). The metadata is drawn from the e-Gov Law Search law-update listing. It reflects a change to tax-related legislation, though the specific substantive provisions are not described in the provided metadata.

Business Impact

Amendments to income tax and special taxation measures could affect tax planning, filing obligations, or applicable tax incentives for businesses and individuals. The actual effect would depend on the specific provisions, which are not detailed here.

Recommended Action

Consider reviewing the official Japanese source on e-Gov Law Search to confirm the exact amended provisions and their effective dates.

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. Date not stated by the source — Bill listed by the House of Representatives (Diet session 221) 所得税法等の一部を改正する法律案（審議状況：成立） Dashboard page Original Japanese source
2. 2026-03-31 — Promulgated (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和八年法律第十二号） (this update) Original Japanese source
3. 2026-04-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
4. 2026-05-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
5. 2026-06-25 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
6. 2026-07-31 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
7. 2026-10-01 — Effective date stated by e-Gov Law Search 法人税法、租税特別措置法 Dashboard page Original Japanese source
8. 2026-12-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
9. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
10. 2027-05-20 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
11. 2028-04-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source