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 MIC Ordinance No. 44) that amends the Enforcement Regulations of the Local Tax Act (Showa 29 Prime Minister's Office Ordinance No. 23) and a related amending ordinance. According to the metadata, the amending ordinance carries a promulgation date of 2026-03-31 and a stated enforcement date of 2026-12-11. It appears in the e-Gov Law Search law update list; the official Japanese source is authoritative and the specific substantive changes are not detailed in the metadata.

Business Impact

Organizations subject to local tax filing or administrative procedures may be affected if the amended enforcement regulations change forms or procedural requirements. The practical significance cannot be determined from the metadata alone.

Recommended Action

Consider reviewing the official Japanese text on e-Gov Law Search to confirm the scope, effective date, and any procedural changes.

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 (this update) Original Japanese source
5. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page 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