Act Partially Amending the Local Tax Act and Related Laws
地方税法等の一部を改正する法律
Published: 2023-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-12
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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 item concerns an amending law titled 'Act Partially Amending the Local Tax Act and Related Laws' (Reiwa 5 Law No. 1), which amends the Local Tax Act (Showa 25 Law No. 226). According to the metadata, the promulgation date is listed as 2023-03-31 and the enforcement (effective) date as 2026-05-21. The record appears in an e-Gov law update listing dated 2026-09-11.
Business Impact
Organizations subject to Japanese local taxation may be affected by amendments to the Local Tax Act, so provisions and their timing could be relevant to compliance and tax planning.
Recommended Action
Review the official e-Gov source and the full text of the amending law to confirm the specific provisions, scope, and applicable 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.
- 2023-03-31 — Promulgated (statute recorded by e-Gov Law Search) Original Japanese source
- 2026-05-21 — Effective date stated by e-Gov Law Search Original Japanese source