Act Amending the Income Tax Act and Other Acts: Amendment to the Tax Accountant Act

这是该更新的中文摘要，并非完整法改解读；请同时核实日文官方原文。

摘要

《所得税法等部分修正法》（2022年第4号法律）修订了《税理士法》（1951年第237号法律）。该列表载明的公布日期为2022-03-31，生效日期为2022-04-01。

对企业的影响

税理士可能受到规范其职业的法律修订的影响；该列表未列明实质性变更内容。

建议采取的措施

查阅日文官方来源或可明确《税理士法》的哪些条款发生了变更，以及所载生效日期如何适用。

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

The Act Partially Amending the Income Tax Act and Other Acts (Act No. 4 of 2022) amends the Tax Accountant Act (Act No. 237 of 1951). The listing states a promulgation date of 2022-03-31 and an effective date of 2022-04-01.

Business Impact

Tax accountants may be affected by amendments to the law governing their profession; the listing does not identify the substantive changes.

Recommended Action

Review of the official Japanese source could clarify which Tax Accountant Act provisions changed and how the stated effective date applies.

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. 2022-03-31 — Promulgated (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和四年法律第四号） (this update) Original Japanese source
2. 2022-04-01 — Effective date stated by e-Gov Law Search 地方自治法、相続税法、税理士法 (this update) Original Japanese source
3. 2023-04-01 — Effective date stated by e-Gov Law Search 税理士法 Dashboard page Original Japanese source