Reliability note

Titles and AI summaries are unofficial English monitoring aids, not legal advice or official translations. Each link opens the original Japanese official source, which remains authoritative.

Amendment to the Act Amending Part of the Local Tax Act and Related Acts

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

Published: 2025-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-12

View the original Japanese source Search all updates in the dashboard

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 (Reiwa 7 Law No. 7) that revises part of the Local Tax Act (Showa 25 Law No. 226), listed via e-Gov Law Search. According to the provided metadata, the promulgation date is recorded as 2025-03-31 and the effective date is listed as 2027-01-01. The details should be verified against the official Japanese source, which is authoritative.

Business Impact

Organizations subject to local taxation in Japan may be affected by changes to the Local Tax Act, though the specific substance of the amendments is not described in the provided metadata.

Recommended Action

Consider reviewing the official e-Gov Law Search source to confirm the scope, content, and applicable dates of this amendment.

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 (this update) Original Japanese source
  4. 2027-04-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source