Cabinet Order Partially Amending the Order for Enforcement of the Local Tax Act
地方税法施行令等の一部を改正する政令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-25
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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 a Cabinet Order partially amending the Order for Enforcement of the Local Tax Act (originally Cabinet Order No. 245 of 1950), identified as Cabinet Order No. 83 of 2026. According to the metadata, the amending order carries a promulgation date of March 31, 2026, and an enforcement date of December 11, 2026. The specific substantive changes are not described in the provided metadata.
Business Impact
Organizations subject to local tax rules in Japan may need to review whether the amended enforcement provisions affect their obligations. The practical effect cannot be determined from the metadata alone.
Recommended Action
Consult the official Japanese source on e-Gov to verify the amendment's content, scope, and applicable 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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2029-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source