Act amending the Act amending the Local Tax Act (Reiwa 7 Act No. 7), effective 2027-04-01

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 e-Gov law update list shows an amending act (Reiwa 7 Act No. 7) that amends the Act to Partially Amend the Local Tax Act and related acts. It is recorded as promulgated on 2025-03-31 with an effective date of 2027-04-01, and the target law is the Local Tax Act (Showa 25 Act No. 226). The provided metadata does not describe the substantive content of the amendments.

Business Impact

Because the Local Tax Act governs local taxes in Japan, the amendment may affect local tax treatment for some taxpayers once it takes effect, but the specific provisions and affected parties cannot be determined from the metadata provided.

Recommended Action

Review the official Japanese text on e-Gov to confirm which provisions are amended, their effective dates, and whether they are relevant to your circumstances.

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. 2025-03-31 — Promulgated (statute recorded by e-Gov Law Search) 地方税法及び地方税法等の一部を改正する法律の一部を改正する法律（令和七年法律第七号） (this update) Original Japanese source
2. 2026-10-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
3. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
4. 2027-04-01 — Effective date stated by e-Gov Law Search 地方税法 (this update) Original Japanese source